Luxembourg published the Law of 4 July 2025 in the Official Gazette on 7 July 2025, which provides for the ratification of the pending income and capital tax treaty with Oman. The treaty, signed 16 October 2024, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.