Protocol 

Amending the Convention 

 Between 

 the Government of the United States of America and 

 the Government of the Grand Duchy of Luxembourg 

 for the Avoidance of Double Taxation and the Prevention of Fiscal 

Evasion with Respect to Taxes on Income and Capital

THE GOVERNMENT OF THE UNITED STATES OF AMERICA 

AND THE GOVERNMENT OF THE GRAND DUCHY OF 

LUXEMBOURG 

DESIRING to conclude a Protocol amending the Convention between the Government 

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

Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal 

Evasion with Respect to Taxes on Income and Capital, signed at Luxembourg April 3, 

1996, ("the Convention"), have agreed as follows: 

ARTICLE I

Article 28 (Exchange of Information) of the Convention shall be deleted and replaced 

by the following: 

“ARTICLE 28 

EXCHANGE OF INFORMATION 

1. The competent authorities of the Contracting States shall exchange such 

information as is foreseeably relevant for carrying out the provisions of this Convention 

or of the domestic laws of the Contracting States concerning taxes of every kind 

imposed by a Contracting State to the extent that the taxation thereunder is not contrary 

to this Convention. The exchange of information is not restricted by Article 1 (General 

Scope) or Article 2 (Taxes Covered). 

2. Any information received under this Article by a Contracting State shall be 

treated as secret in the same manner as information obtained under the domestic law of 

that State and shall be disclosed only to persons or authorities (including courts and 

administrative bodies) involved in the assessment, collection, or administration of, the 

enforcement or prosecution in respect of, or the determination of appeals in relation to, 

the taxes referred to above, or the oversight of such functions. Such persons or 

authorities shall use the information only for such purposes. They may disclose the 

information in public court proceedings or in judicial decisions. 
3. In no case shall the provisions of paragraph 1 be construed so as to impose on 

a Contracting State the obligation: 

a) to carry out administrative measures at variance with the laws and 

administrative practice of that State or of the other Contracting State; 

b) to supply information which is not obtainable under the laws or in the 

normal course of the administration of that State or of the other Contracting 

State; 

c) to supply information which would disclose any trade, business, 

industrial, commercial, or professional secret or trade process, or information 

the disclosure of which would be contrary to public policy (ordre public). 

4. If information is requested by a Contracting State in accordance with this 

Article, the other Contracting State shall use its information gathering measures to 

obtain the requested information, even though that other State may not need such 

information for its own tax purposes. The obligation contained in the preceding 

sentence is subject to the limitations of paragraph 3 but in no case shall such limitations 

be construed to permit a Contracting State to decline to supply information solely 

because it has no domestic interest in such information. 

5. In no case shall the provisions of paragraph 3 be construed to permit a 

Contracting State to decline to supply information solely because the information is 

held by a bank, other financial institution, nominee or person acting in an agency or a 

fiduciary capacity or because it relates to ownership interests in a person. 

6. If specifically requested by the competent authority of a Contracting State, 

the competent authority of the other Contracting State shall provide information under 

this Article in the form of depositions of witnesses and authenticated copies of unedited 

original documents (including books, papers, statements, records, accounts, and 

writings) to the extent allowable under its domestic laws. 

7. The Contracting States undertake to lend each other support and assistance in 

the collection of taxes to the extent necessary to ensure that relief granted by the present 

Convention from taxation imposed by a Contracting State does not inure to the benefit 

of persons not entitled thereto. The provisions of this paragraph shall not impose upon 

either Contracting State the obligation to carry out administrative measures that would 

be contrary to its sovereignty, security, public policy (ordre public) or its essential 

interests.” 

ARTICLE II 

1. This Protocol shall be subject to ratification in accordance with the applicable procedures 

in the United States and Luxembourg. The Contracting States shall notify each other in 

writing, through diplomatic channels, when their respective applicable procedures have 

been satisfied. 
2. The Protocol shall enter into force on the date of the later of the notifications referred to 

in paragraph 1. The provisions of this Protocol shall have effect for requests made on or 

after the date of entry into force with regard to tax years beginning on or after January 

1, 2009. 

IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their 

respective Governments, have signed this Protocol. 

DONE at Luxembourg, in duplicate, this 20th day of May, 2009, in the English and French 

languages, each text being equally authentic. 

 

FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF THE 

UNITED STATES OF AMERICA: GRAND DUCHY OF LUXEMBOURG: 

Ann L. Wagner Luc Frieden 

Ambassador Extraordinary and Minister of the Treasury 

Plenipotentiary