On 22 December 2021, Luxembourg published in the Official Gazette the Law of 17 December 2021 for the ratification of the pending income and capital tax treaty with Kuwait, which was signed on 11 December 2007. The treaty will enter once the ratification instruments are exchanged and will apply from 1 January of the year it was signed, i.e., 1 January 2007.
The law also ratifies the amending protocol to the treaty, which was signed on 25 March 2021. The protocol will enter into force once t…