A Protocol to the Double Taxation Convention between the UK and Luxembourg was signed in London on 2 July 2009. This Protocol updates the exchange of information Article of the existing Convention to bring it into line with current OECD standards.

The Protocol will enter into force once both countries have completed their legislative procedures and will take effect for tax years beginning on or after 1 January of the calendar year following its entry into force. Full details are available http://www.hmrc.gov.uk/international/luxembourg-protocol.htm