Relationship dossier
Ireland
Luxembourg
Relationship assessment
Ireland and Luxembourg cooperate through a bilateral tax convention and close European integration.
Ireland toward Luxembourg
+20The Irish government concluded a bilateral convention with Luxembourg to avoid double taxation, providing a concrete framework for fiscal cooperation.
Luxembourg toward Ireland
+20The Luxembourg government concluded a bilateral convention with Ireland to avoid double taxation, providing a concrete framework for fiscal cooperation.
Overall relationship
+25The enduring relationship combines close European integration with a bilateral tax convention. These arrangements support a cooperative relationship, although the scale of additional direct government cooperation is unclear.
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
Ireland and Luxembourg maintain cooperative bilateral relations, including a bilateral convention to avoid double taxation. Their relationship also operates within close European integration, though shared EU membership alone does not establish the extent of bilateral cooperation.
Key developments
Ireland and Luxembourg concluded a convention to avoid double taxation.
Major uncertainties
- The scope and practical implementation of bilateral cooperation beyond the tax convention are unclear.