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Official guidance

Double Taxation Relief Manual

DT12250PP · Double Taxation Relief Manual: Luxembourg

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DT12252 · Admissible taxes
DT12253 · Treaty summary
DT12254 · Notes
DT12255 · Luxembourg: Company residence
DT12256 · Luxembourg: Dividends
DT12257 · Luxembourg: Capital Gains Tax
DT12258 · Particular agreements: Luxembourg: Capital
DT12259 · Luxembourg: Luxembourg holding companies
DT12260 · Luxembourg: Relief from Luxembourg tax
DT12261 · Luxembourg: Royalties
DT12300 · DT: Luxembourg: double taxation agreement, Article 1: Personal scope
DT12301 · DT: Luxembourg: double taxation agreement, Article 2: Taxes covered
DT12302 · DT: Luxembourg: double taxation agreement, Article 3: General definitions
DT12303 · DT: Luxembourg: double taxation agreement, Article 4: Fiscal domicile
DT12304 · DT: Luxembourg: double taxation agreement, Article 5: Permanent Establishment
DT12305 · DT: Luxembourg: double taxation agreement, Article 6: Income from immovable property
DT12306 · DT: Luxembourg: double taxation agreement, Article 7: Business profits
DT12307 · DT: Luxembourg: double taxation agreement, Article 8: Shipping and air transport
DT12308 · DT: Luxembourg: double taxation agreement, Article 9: Associated enterprises
DT12309 · DT: Luxembourg: double taxation agreement, Article 10: Dividends
DT12310 · DT: Luxembourg: double taxation agreement, Article 11: Interest
DT12311 · DT: Luxembourg: double taxation agreement, Article 12: Royalties
DT12312 · DT: Luxembourg: double taxation agreement, Article 13: Capital gains
DT12313 · DT: Luxembourg: double taxation agreement, Article 13A: Alienation of offshore rights
DT12314 · DT: Luxembourg: double taxation agreement, Article 14 Independent personal services
DT12315 · DT: Luxembourg: double taxation agreement, Article 15 Dependent personal services
DT12316 · DT: Luxembourg: double taxation agreement, Article 16: Director's fees
DT12317 · DT: Luxembourg: double taxation agreement, Article 17 Artistes and Atheletes
DT12318 · DT: Luxembourg: double taxation agreement, Article 18: Pensions
DT12319 · DT: Luxembourg: double taxation agreement, Article 19: Governmental functions
DT12320 · DT: Luxembourg: double taxation agreement, Article 20: Professors and teachers
DT12321 · DT: Luxembourg: double taxation agreement, Article 21: Students and business apprentices
DT12322 · DT: Luxembourg: double taxation agreement, Article 22: Income not expressly mentioned
DT12323 · DT: Luxembourg: double taxation agreement, Article 23: Capital
DT12324 · DT: Luxembourg: double taxation agreement, Article 24: Personal allowances
DT12325 · DT: Luxembourg: double taxation agreement, Article 25: Elimination of double taxation
DT12326 · DT: Luxembourg: double taxation agreement, Article 26: Non-discrimination
DT12327 · DT: Luxembourg: double taxation agreement, Article 27: Mutual agreement procedure
DT12328 · DT: Luxembourg: double taxation agreement, Article 28: Exchange of information
DT12329 · DT: Luxembourg: double taxation agreement, Article 29: Diplomatic or consular officials
DT12330 · DT: Luxembourg: double taxation agreement, Article 30: Holding companies
DT12331 · DT: Luxembourg: double taxation agreement, Article 31: Territorial extension
DT12332 · DT: Luxembourg: double taxation agreement, Article 32: Entry into force
DT12333 · DT: Luxembourg: double taxation agreement, Article 33: Termination

Double Taxation Relief Manual: Luxembourg: contents
Luxembourg: Royalties

DT12261 | Luxembourg: Royalties

From HM Revenue & Customs · Double Taxation Relief Manual

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