The income tax treaty between Cyprus and Luxembourg entered into force on 18 July 2018. The treaty, signed 8 May 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cyprus income tax, corporate income tax, the special contribution for the Defence of the Republic, and capital gains tax. It covers Luxembourg income tax on individuals, corporation tax, capital tax, and communal trade tax.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is …