The Colombian tax authority (DIAN) has published the income tax treaty signed with Luxembourg on 19 January 2024.
Taxes Covered
The treaty covers Colombian income tax and its complementary taxes, and covers Luxembourg income tax on individuals, corporation tax, capital tax, and communal trade tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treat…