According to a notice published in Luxembourg's Official Gazette on 23 October 2026, the amending protocol to the 2007 income and capital tax treaty between Georgia and Luxembourg entered into force on 6 July 2026. The protocol, signed 3 July 2025, is the first to amend the treaty, replacing Article 27 (Exchange of Information) in line with the OECD standards for information exchange. It applies from 1 January 2027.