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Luxembourg: Protocol to income tax treaty with Vietnam enters into force

Generally applies from January 1, 2027

July 6, 2026

The amending protocol to the Luxembourg–Vietnam income tax treaty entered into force on April 14, 2026.

The protocol replaces the exchange of information provision and generally applies from January 1, 2027.


For more information, contact a KPMG tax professional in Luxembourg:

Sandrine Degreve | sandrine.degreve@kpmg.lu

Driss Delubac| driss.delubac@kpmg.lu

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