Luxembourg has 84 tax agreements in force as reported in its response to the Peer Review questionnaire. Fifty-four of those agreements comply with the minimum standard.
Luxembourg signed the MLI in 2017 and deposited its instrument of ratification on 9 April 2019, listing its non-compliant agreements. The MLI entered into force for Luxembourg on 1 August 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Luxembourg is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1