Dispute resolution

Luxembourg Dispute Resolution Country Profile



up-to-date as of 7 June 2012


Competent Authority

M: Georges BRUCH
Head of the International Division / Administration des Contributions Directes / Ministère des Finances
45, Blvd Roosevelt / L - 2982 Luxembourg / Luxembourg
Tél.: +352 40 800-2204
E-mail: georges.bruch@co.etat.lu


The International Affairs Division is the authority empowered to negotiate international double taxation agreements, to draft legislation, to put such agreements into effect, to monitor subsequent compliance and to exchange information with foreign tax authorities.

Scope of MAP & MAP APA

Both to resolve double taxation issues for particular taxpayers and to discuss the interpretation or application of tax treaties.

Domestic guidelines & administrative arrangements

No specific provisions.

Time for filing


Form of request


Documentation requirement

No special requirements.
* The taxpayer must produce all necessary documentation to prove that double taxation has effectively occurred.

User fees


Tax collection / penalty / interest


Other dispute resolution mechanisms

The EU Arbitration convention.

The agreement signed between Luxembourg and Mexico provides for arbitration.

Government Website



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