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  • Service: Tax, International Executive Services, International Tax
  • Type: Regulatory update
  • Date: 12/5/2013

Luxembourg - Income tax treaty with Seychelles 

December 5:  An income tax treaty between Luxembourg and the Seychelles entered into force 19 August 2013, and is effective beginning 1 January 2014.

The treaty with Luxembourg is one of the first concluded by the Seychelles (in particular, with a western country).


The treaty contains provisions concerning withholding tax rates for payments of dividends, interest, royalties, and capital gains as well as an international standard for the exchange of information (upon request).


Under the treaty, Luxembourg investment funds—e.g., SICAVs, SICAFs, and FCPs—can benefit from certain favorable treatment.


Read a December 2013 report [PDF 120 KB] prepared by the KPMG member firm in Luxembourg: Tax Treaty between Seychelles and Luxembourg




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