Relationship dossier
Luxembourg
Spain
Relationship assessment
A cooperative relationship supported by a bilateral tax convention
Luxembourg toward Spain
+20Luxembourg concluded a bilateral convention with Spain to prevent double taxation and fiscal evasion, establishing a framework for tax matters involving the two countries.
Spain toward Luxembourg
+20Spain concluded a bilateral convention with Luxembourg to prevent double taxation and fiscal evasion, establishing a framework for tax matters involving the two countries.
Overall relationship
+20The bilateral tax convention is a durable, concrete element of cooperation between Luxembourg and Spain. The extent of additional direct bilateral arrangements 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
Luxembourg and Spain maintain a cooperative bilateral relationship, with a bilateral convention to prevent double taxation and fiscal evasion providing a concrete framework for cross-border tax matters. The agreement supports a modest positive assessment, although the breadth of other direct government cooperation is unclear.
Key developments
Luxembourg and Spain signed a convention to prevent double taxation and fiscal evasion.
Major uncertainties
- The scope of direct government cooperation beyond the bilateral tax convention is unclear.
- The convention’s current implementation and any subsequent changes are unclear.