Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Luxembourg

Recent developments relating to MAP in Luxembourg prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

9 April 2020 - https://doi.org/10.1787/ffdb81cc-en

Tax treaty network of Luxembourg

• 90 treaties, applicable to 90 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Luxembourg's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
82	3	5

Source: OECD

Luxembourg's MAP programme

Organisation of competent authority function

• 10 persons:

  • two heads of unit

  • five persons work on “attribution/allocation” MAP cases (among which two persons work on other tasks as well) and five persons work on “other” MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • for “attribution/allocation” MAP cases:

    • Division économique Administration des contributions directes – Direction Address: 45, boulevard Roosevelt, L-2450 Luxembourg Postal address: L-2982 Luxembourg Fax: [phone] E-mail: [e-mail].

  • for “other” MAP cases:

    • Division relations internationales Administration des contributions directes – Direction Address: 45, boulevard Roosevelt, L-2450 Luxembourg Postal address: L-2982 Luxembourg Fax: [phone] E-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Modalités de mise en œuvre de la procédure amiable prévue par les conventions fiscales bilatérales conclues par le Luxembourg, 11 March 2021	https://impotsdirects.public.lu/dam-assets/fr/legislation/legi21/2021-03-11-LG-Conv-DI-60-du-1132021.pdf (Section 2.1 to be referred to for form and content of a MAP request, including information requirements)
	Web page	https://impotsdirects.public.lu/fr/conventions/map.html
MAP profile		https://www.oecd.org/ctp/dispute/luxembourg-dispute-resolution-profile.pdf

Overview of Luxembourg's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-luxembourg.pdf for details with respect to Luxembourg's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Luxembourg's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Luxembourg’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	52	14	10	56
Other cases	159	172	163	168
Total	211	186	173	224

Source: OECD

Table 4. Luxembourg’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	10	34.08	10	34.08
Other cases	7	103.72	156	9.20	163	13.26
All cases	7	103.72	166	10.70	173	14.46

Source: OECD