Relationship dossier
Bermuda
Luxembourg
Relationship assessment
Focused bilateral cooperation on tax information exchange
Bermuda toward Luxembourg
+15Bermuda has participated in a tax information exchange agreement with Luxembourg. Bermuda is a British Overseas Territory, and its external relations are handled by the United Kingdom.
Luxembourg toward Bermuda
+15Luxembourg has participated in a tax information exchange agreement with Bermuda, providing a formal channel for cooperation on tax information.
Overall relationship
+15The relationship includes a concrete tax-transparency arrangement, but the known cooperation is narrow in scope. Bermuda’s status as a British Overseas Territory also means its external relations are handled by the United Kingdom.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Bermuda is a British Overseas Territory whose external relations are handled by the United Kingdom, although it has participated in tax-information arrangements with foreign jurisdictions. Bermuda and Luxembourg have a tax information exchange agreement, reflecting focused cooperation on tax transparency rather than a broad partnership. The scope and practical implementation of this cooperation are unclear.
Key developments
Bermuda and Luxembourg concluded a tax information exchange agreement.
Major uncertainties
- The agreement’s scope and implementation are unclear.
- The extent of other direct cooperation between Bermuda and Luxembourg is uncertain.