Tax Treaty between Jersey and Luxembourg has Entered into Force

On 5 August 2014, the income and capital tax treaty between Jersey and Luxembourg entered into force. The treaty was signed 17 April 2013, and is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Jersey income tax, and Luxembourg individual income tax, corporation tax, capital tax and the communal trade tax.
Withholding Tax Rates
- Dividends - 5% if the …