Luxembourg’s projects are generally exempt from tax, duties, and levies of any kind, but exceptions to this policy exist.

Current exceptions to this policy on ODA include:

• The bilateral aid programme with Senegal, however as this modality has not been an overall success, we are hesitant to extend it to other countries.

• Funding of civil society organizations

Where Luxembourg participates in multi-donor trust funds or co-funding through multilateral organisations (including MDBs), the rules of the trust fund or multilateral organisation apply.

Luxembourg remains committed to the 2015 Addis Ababa Action Plan on Financing for Development and to its engagement in the Addis Tax Initiative (ATI).

Continous review

The question is under constant review with evaluation on a case-by-case basis.

Luxembourg has signed General Cooperation Agreements with its partner countries which include general principles and priorities for bilateral cooperation, including tax exemptions.

Our multiyear indicative cooperation programmes (ICP) do not include taxation rules.