• Service: Tax, Global Mobility Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 11/6/2013

Luxembourg - Income tax treaty with Laos 

November 6:  An income tax treaty between Luxembourg and Laos has been ratified by both signatory countries, and is pending the exchange of instruments of ratification before the treaty can enter into force.

The treaty is the first income tax treaty between Laos and a western country.

The Luxembourg-Laos income tax treaty provides withholding tax rates for:

  • Dividends – 0% or 5% or 15% (depending on ownership)
  • Interest – 0% or 10%
  • Royalties – 5%

The treaty also provides rules for the tax treatment of capital gains and includes provisions on exchange of information (generally aligned to the 2005 OECD Model Convention).

Read a November 2013 report [PDF 84 KB] prepared by the KPMG member firm in Luxembourg: Laos concludes first-ever tax treaty with a Western country

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