Relationship dossier
Luxembourg
Switzerland
Relationship assessment
Practical cooperation focused on taxation and social-security coordination
Luxembourg toward Switzerland
+30Luxembourg participates in bilateral tax-treaty arrangements with Switzerland, including a revised treaty protocol, and in arrangements coordinating social-security matters for cross-border cases.
Switzerland toward Luxembourg
+30Switzerland participates in bilateral tax-treaty arrangements with Luxembourg, including a revised treaty protocol, and in arrangements coordinating social-security matters for cross-border cases.
Overall relationship
+30The relationship has practical bilateral cooperation in taxation and social-security coordination. These arrangements support sustained working ties, while the known cooperation appears concentrated in specific policy areas.
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 Switzerland maintain practical cooperation, notably through a bilateral tax treaty and arrangements coordinating social-security matters. The revised tax treaty reflects cooperation on cross-border taxation, though the breadth of other bilateral initiatives and their implementation is less clear.
Key developments
Luxembourg and Switzerland signed a protocol revising their bilateral double-taxation agreement.
Major uncertainties
- The scope and current implementation of bilateral social-security coordination are unclear.
- The breadth of cooperation beyond tax and social-security matters is uncertain.