On 20 March 2018, the Governments of France and Luxembourg signed a new French- Luxembourg treaty (the “New Treaty”), which will have an impact for certain investments in French real estate.
Several changes were anticipated since the fourth amendment dated 5 September 2014 to the France-Luxembourg treaty dated 1 April 1958 (the “Treaty”) did not align certain provisions with the OECD model (see our tax alert September 2014), but it is a fully revised New Treaty which has been signed.
Please see full publication below for more information.