The Department of State acknowledges receipt ofNote Verbale No. NV 71-

15, dated March 31,2015, from the Embassy ofthe Grand Duchy ofLuxembourg 

regarding the Agreement between the Government of the United States of America 

and the Government of the Grand Duchy of Luxembourg to Improve International 

Tax Compliance and with respect to the United States information reporting 

provisions commonly known as the Foreign Account Tax Compliance Act, signed 

at Luxembourg on March 28, 2014, which is not yet in force ("the Agreement"), 

which note reads as follows: 

The Embassy of the Grand Duchy of Luxembourg presents its compliments 

to the Department of State of the United States of America and refers to the 

Agreement between the Government of the United States of America and 

the Government of the Grand Duchy of Luxembourg to Improve 

International Tax Compliance and with respect to the United States 

information reporting provisions commonly known as the Foreign Account 

Tax Compliance Act, signed at Luxembourg on March 28, 2014, which is 

not yet in force ("the Agreement"). In that connection, the Embassy 

proposes the following modifications to the English version of the 

Agreement: 

1. The second Whereas clause of the Agreement shall be deleted and 

replaced with: "Whereas, the Convention on Mutual Administrative 

Assistance in Tax Matters (the "Convention"), done at Strasbourg on 

January 25, 1988, authorizes the exchange of information for tax 

purposes, including on an automatic basis (hereinafter the "Convention" 

refers to the Convention and any amendments thereto that are in force 

for both Parties);". 

DIPLOMATIC NOTE 
2 

2. The third Whereas clause of the Agreement shall be deleted. 

3. In the eleventh Whereas clause of the Agreement, the phrase", as 

amended by the Protocol" shall be deleted in all places it appears in the 

Whereas clause. 

4. In Paragraph 1 of Article 2 of the Agreement, the phrase "Article 28 of 

the Convention, as amended by the Protocol" shall be deleted and 

replaced with "Article 6 of the Convention". 

5. In Paragraph 6 of Article 3 of the Agreement, the phrase "Article 27 of 

the Convention, as amended by the Protocol'' shall be deleted and 

replaced with "Article 24 of the Convention". 

6. In Paragraph 7 of Article 3 of the Agreement, the phrase "as amended 

by the Protocol," shall be deleted. 

7. In Paragraph 1 of Article 10 ofthe Agreement, the paragraph shall be 

deleted and replaced with: "1. This Agreement shall enter into 

force on the date of Luxembourg's written notification, through 

diplomatic channels, to the United States that Luxembourg has 

completed its necessary internal procedures for entry into force of this 

Agreement.". 

Correspondingly, the Embassy of the Grand Duchy of Luxembourg has the 

honor to propose the following modifications to the French version of the 

Agreement: 

1. The second Whereas clause of the Agreement shall be deleted and 

replaced with:« Considerant que la Convention concernant !'assistance 

administrative mutuelle en matiere fiscale (I a « Convention » ), faite a 

Strasbourg le 25 janvier 1988, autorise l'echange d'informations a des 

fins fiscales, y compris sur une base automatique ( ci-apres la 

"Convention" designe la Convention et toutes les modifications s'y 

rapportant qui sont en vigueur pour les deux Parties); ». 

2. The third Whereas clause of the Agreement shall be deleted. 

3. In the eleventh Whereas clause of the Agreement, the phrase «, telle 
3 

qu'amendee par le Protocole » shall be deleted in all places it appears 

in the Whereas clause. 

4. In Paragraph 1 of Article 2 of the Agreement, the phrase« !'Article 28 

de la Convention, telle qu'amendee par le Protocole »shall be deleted 

and replaced with« l'Article 6 de la Convention». 

5. In Paragraph 6 of Article 3 of the Agreement, the phrase« l'Article 27 

de la Convention, tel qu'amendee par le Protocole »shall be deleted 

and replaced with « 1' Article 24 de Ia Convention». 

6. In Paragraph 7 of Article 3 of the Agreement, the phrase « telle 

qu'amendee par le Protocole »shall be deleted. 

7. In Paragraph 1 of Article 10 of the Agreement, the paragraph shall be 

deleted and replaced with: «1. Le present Accord entrera en 

vigueur a la date de la notification ecrite, par la voie diplomatique, du 

Luxembourg aux Etats-Unis stipulant que le Luxembourg a acheve les 

procedures internes necessaires pour l'entree en vigueur du present 

Accord.». 

If the foregoing is acceptable to the Government of the United States of 

America, the Embassy further proposes that the present note and the 

Department's affirmative note in reply shall constitute an agreement 

between the Government of the Grand Duchy of Luxembourg and the 

Government of the United States of America modifying the Agreement 

and that this modifying agreement shall enter into force on the date of the 

Department's reply. 

The Embassy avails itself of this opportunity to renew to the Department 

the assurances of its highest consideration. 

The Department informs the Embassy that the Government of the United 

States of America accepts the proposals set forth in the Embassy's note. 

Therefore, the Embassy's note and the present note shall constitute an agreement 

between the Government of the Grand Duchy of Luxembourg and the Government 
4 

of the United States of America modifying the Agreement. This modifying 

agreement shall enter into force on the date of the present note, April 1, 2015. 

Department of State, 

Washington, April 1, 2015. 
GRAND DUCHY OF LUXEMBOURG 

Embassy an Washington, DC 

NV 71-15 

NOTE VERBALE 

The Embassy of the Grand Duchy of Luxembourg presents its compliments to the 

Department of State of the United States of America and refers to the Agreement 

between the Government of the United States of America and the Government of the 

Grand Duchy of Luxembourg to Improve International Tax Compliance and with 

respect to the United States information reporting provisions commonly known as the 

Foreign Account Tax Compliance Act. signed at Luxembourg on March 28, 2014, 

which is not yet in force ("the Agreement"). In that connection, the Embassy 

proposes the following modifications to the English version of the Agreement: 

1. The second Whereas clause of the Agreement shall be deleted and replaced 

with: "Whereas, the Convention on Mutual Administrative Assistance in Tax 

Matters (the "Convention"), done at Strasbourg on January 25, 1988, 

authorizes the exchange of information for tax purposes, including on an 

automatic basis (hereinafter the "Convention" refers to the Convention and 

any amendments thereto that are in force for both Parties);". 

2. The third Whereas clause of the Agreement shall be deleted. 

3. In the eleventh Whereas clause of the Agreement, the phrase ", as amended 

by the Protocol" shall be deleted in all places it appears in the Whereas 

clause. 

4. In Paragraph 1 of Article 2 of the Agreement, the phrase "Article 28 of the 

Convention. as amended by the Protocol" shall be deleted and replaced with 

"Article 6 of the Convention". 

5. In Paragraph 6 of Article 3 of the Agreement. the phrase "Article 27 of the 

Convention. as amended by the Protocol" shall be deleted and replaced with 

"Article 24 of the Convention". 

2200 Massachusett~ Aver J£1, N W 

W::shorgto"'l, DC 20008 

Tel t202) 265-4 • 71 

F X (202) 328-8270 

E"l1ool !J)(ell'bassy.w ">@rrae eta• lu 

t>ttp ''wast-: ngtOI' mae ;~ 
2 

6. In Paragraph 7 of Article 3 of the Agreement, the phrase "as amended by the 

Protocol," shall be deleted. 

7. In Paragraph 1 of Article 10 of the Agreement, the paragraph shall be deleted 

and replaced with: "1. This Agreement shall enter into force on the date 

of Luxembourg's written notification, through diplomatic channels, to the 

United States that Luxembourg has completed its necessary internal 

procedures for entry into force of this Agreement.". 

Correspondingly, the Embassy of the Grand Duchy of Luxembourg has the honor to 

propose the following modifications to the French version of the Agreement: 

1. The second Whereas clause of the Agreement shall be deleted and replaced 

with: « Considerant que Ia Convention concernant !'assistance administrative 

mutuelle en matiere fiscale (Ia « Convention » ), faite a Strasbourg le 25 

janvier 1988, autorise l'echange d'informations a des fins fiscales, y compris 

sur une base automatique (ci-apres Ia "Convention" designe Ia Convention et 

toutes les modifications s'y rapportant qui sont en vigueur pour les deux 

Parties); ». 

2. The third Whereas clause of the Agreement shall be deleted. 

3 In the eleventh Whereas clause of the Agreement, the phrase «, telle 

qu'amendee par le Protocole » shall be deleted in all places it appears in the 

Whereas clause. 

4. In Paragraph 1 of Article 2 of the Agreement, the phrase « !'Article 28 de Ia 

Convention, telle qu'amendee par le Protocole » shall be deleted and 

replaced with « !'Article 6 de Ia Convention ». 

5. In Paragraph 6 of Article 3 of the Agreement, the phrase « !'Article 27 de Ia 

Convention, tel qu'amendee par le Protocole » shall be deleted and replaced 

with « !'Article 24 de Ia Convention » 

6. In Paragraph 7 of Article 3 of the Agreement, the phrase « telle qu'amendee 

par le Protocole »shall be deleted. 

7. In Paragraph 1 of Article 10 of the Agreement, the paragraph shall be deleted 

and replaced with: «1. Le present Accord entrera en vigueur a Ia date de 

Ia notification ecrite, par Ia voie diplomatique, du Luxembourg aux Etats-Unis 

stipulant que le Luxembourg a acheve les procedures internes necessaires 

pour !'entree en vigueur du present Accord. ». 
3 

If the foregoing is acceptable to the Government of the United States of America, the 

Embassy further proposes that the present note and the Department's affirmative 

note in reply shall constitute an agreement between the Government of the Grand 

Duchy of Luxembourg and the Government of the United States of America 

modifying the Agreement and that this modifying agreement shall enter into force on 

the date of the Department's reply. 

The Embassy avails itself of this opportunity to renew to the Department the 

assurances of its highest consideration. 

Washington, DC, the 31 51of March 2015 

United States Department of State 

Office of the Secretary of State 

Washington, DC