Luxembourg Ratifies Pending Protocol to Tax Treaty with Georgia

Luxembourg published the Law of 10 March 2026 in the Official Gazette on 16 March 2026, which provides for the ratification of the pending protocol to the 2007 income and capital tax treaty with Georgia. The protocol, signed 3 July 2025, replaces Article 27 (Exchange of Information) in line with the OECD standards for information exchange. It will enter into force once the ratification instrum…