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Luxembourg ratifies protocol on tax agreement with Russia

In 2020, protocols on similar amendments to tax conventions were signed with Cyprus and Malta

Luxembourg EPA-EFE/JULIEN WARNAND

Luxembourg

© EPA-EFE/JULIEN WARNAND

MOSCOW, March 5. /TASS/. Luxembourg has ratified the protocol on amendments to the double taxation agreement with Russia. Provisions of the protocol will apply from January 1, 2022, the Russian Finance Ministry said on Friday.

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"Luxembourg completed internal state procedures required for the protocol on amendments to the agreement on avoidance of double taxation with Russia signed in Moscow on November 6, 2020 to be effective," the Ministry said.

"Russia has received a notice on completion of all ratification procedures by the partners. The protocol will therefore come into force on March 5, 2021 and its provisions will be applied from January 1, 2022. The protocol provides for an increase of the withholding tax rate to 15% for gains in the form of dividends and interest with certain exceptions for institutional investments and public companies," the Ministry added.

Russia completed all the required procedures for the protocol ratification and notified Luxembourg to that effect in late 2020. In 2020, protocols on similar amendments to tax conventions were signed with Cyprus and Malta.

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