Luxembourg Parliament Approves Pending Protocol to Tax Treaty with San Marino

The Luxembourg parliament has approved the law for the ratification of the pending protocol to the 2006 income and capital tax treaty with San Marino, with the Council of State voting to waive the required second constitutional vote on 25 February 2026. The Chamber of Deputies approved the law on 11 February 2026. The protocol, signed 14 May 2025, amends paragraph 2 of Article 25 (Mutual Agree…