Double tax treaty between Luxembourg and France: Latest update and focus on its main provisions

On 6 April 2020, the Luxembourg law ratifying the amendment, signed on 10 October 2019 (the "Amendment"),  to the new double tax treaty between France and Luxembourg and its protocol (respectively the "New Tax Treaty" and the "Protocol"), both signed on 20 March 2018 (the "Law"), has been published in the Luxembourg Official Journal.  In essence, the Amendment aims at softening, as regards employment income received by French cross-border workers, the tax-credit method chosen by France to eliminate double taxation in relation to such income, in order to produce the same effects as the more usual tax-exemption method with progression.