UK HMRC has published guidance on Pensions under the UK and Luxembourg Double Taxation Convention, which was signed on 7 June 2022 and generally applies from 1 January 2024, replacing the 1967 convention between the two countries.
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Pensions under the UK and Luxembourg Double Taxation Convention
Background
The UK and Luxembourg signed a Double Taxation convention on 7 June 2022 ('the 2022 convention'). That convention is now in force and took effect for all pension income received on…