Luxembourg published the Law of 17 December 2025 in the Official Gazette on 18 December 2025, which provides for the ratification of the pending protocol to the 1996 income and capital tax treaty with Vietnam. The protocol, signed 4 May 2023, is the first to amend the treaty, replacing Article 27 (Exchange of Information) in line with the OECD standards for information exchange. It will enter …