Albania: Income tax treaty with Luxembourg enters into force
Applicable beginning January 1, 2026
A new income tax treaty between Albania and Luxembourg, which was approved in 2009, entered into force during 2025 and will apply beginning January 1, 2026.
The treaty largely reflects the principles of the OECD Model Convention and introduces, among other measures, reduced rates of withholding tax applicable to certain types of cross-border income.
Read a February 2026 report prepared by the KPMG member firm in Albania