The income and capital tax treaty between Luxembourg and Senegal entered into force on 22 June 2018. The treaty, signed 10 February 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Luxembourg personal income tax, corporation tax, capital (wealth) tax, and communal trade tax. It covers Senegalese corporate income tax, minimum corporate tax, personal income tax, contributions payable by employers, and capital gains tax on developed and undeveloped lan…