Relationship dossier
Luxembourg
New Zealand
Relationship assessment
Cooperation includes a bilateral tax treaty and New Zealand’s trade relationship with the EU.
Luxembourg toward New Zealand
+20Luxembourg concluded a double taxation agreement with New Zealand, providing a formal framework for bilateral tax cooperation. As an EU member, Luxembourg also participates in the EU’s trade relationship with New Zealand.
New Zealand toward Luxembourg
+20New Zealand concluded a double taxation agreement with Luxembourg, providing a formal framework for bilateral tax cooperation. New Zealand’s trade agreement with the EU also covers trade with Luxembourg.
Overall relationship
+20The relationship has concrete cooperative foundations in a bilateral double taxation agreement and in New Zealand’s trade arrangements with the EU, of which Luxembourg is a member. The known arrangements indicate constructive ties, but provide limited evidence about the breadth of direct bilateral engagement.
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
Luxembourg and New Zealand have a cooperative relationship that includes a bilateral double taxation agreement. Luxembourg also participates in the EU’s trade relationship with New Zealand. These arrangements provide concrete grounds for cooperation, though the breadth of direct government engagement is unclear.
Key developments
Luxembourg and New Zealand concluded a double taxation agreement.
The EU–New Zealand free trade agreement entered into force, establishing trade arrangements applicable to Luxembourg as an EU member.
Major uncertainties
- The scope of direct government cooperation beyond tax and trade arrangements is unclear.