On 31 July 2014, the income and capital tax treaty between the Czech Republic and Luxembourg entered into force. The treaty was signed 5 March 2013, and once effective, will replace the 1991 treaty between Czechoslovakia and Luxembourg, which currently applies.
Taxes Covered
The treaty cover Czech income tax on individuals and legal persons, and the tax on Immovable property. It covers Luxembourg individual income tax, corporation tax, capital tax and the communal trade tax.
Service PE…