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  • Service: Tax, International Executive Services, International Tax
  • Type: Regulatory update
  • Date: 1/7/2014

Kazakhstan - Income tax treaty with Luxembourg enters into force 

January 7: An income tax treaty between Kazakhstan and Luxembourg entered into force in December 2013.

The treaty (signed in June 2008) and a Protocol (signed in May 2012) were both ratified by Luxembourg in June 2013, and by Kazakhstan in November 2013.


The exchange of ratification instruments was completed on 9 December 2013, and both the income tax treaty and the Protocol entered into force on 11 December 2013.


The key points of the income tax treaty relate to dividends, interest, royalties, capital gains, and international standard of exchange of information upon request.


Read a January 2013 report [PDF 178 KB] prepared by the KPMG member firm in Luxembourg: Tax Treaty between Kazakhstan and Luxembourg




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