Protocol to Tax Treaty Between Luxembourg and Vietnam has Entered into Force

The amending protocol to the 1996 income and capital tax treaty between Luxembourg and Vietnam entered into force on 14 April 2026. 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 applies from 1 January 2027.