A guide to the Luxembourg-Germany tax treaty - Oliver R. Hoor - Legitech - broché - Guide

Bilateral tax treaties are a cornerstone of the international tax landscape and play a vital role in the global economy, attempting to reconcile the complex and ever-changing domestic tax laws of the contracting states. The main purpose of tax treaties is to foster cross-border investment and business activities albeit the more recent focus of the OECD was on the tackling of perceived tax treaty abuses. The economies of Luxembourg and the Federal Republic of Germany are particularly intertwined. Luxembourg is a financial centre, a major fund location and the location of choice for establishing holding companies. As such, the Federal Republic of Germany is one of the main investment jurisdictions and a key investor jurisdiction of Luxembourg companies and investment funds. The tax treaty concluded between the Grand Duchy of Luxembourg and the Federal Republic of Germany (the "Tax Treaty") entered into force on 30 September 2013 and became effective as from 1 January 2014, replacing the