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Official guidance
Double Taxation Relief Manual

DT12250PP · Double Taxation Relief Manual: Luxembourg

  • 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
  1. Double Taxation Relief Manual: Luxembourg: contents
  2. DT: Luxembourg: double taxation agreement, Article 19: Governmental functions

DT12319 | DT: Luxembourg: double taxation agreement, Article 19: Governmental functions

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance updated.

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