Relationship dossier
Luxembourg
Taiwan
Relationship assessment
Limited official ties, with practical cooperation through a tax agreement
Luxembourg toward Taiwan
+15Luxembourg recognizes the People’s Republic of China rather than Taiwan, limiting formal political relations. Luxembourg nevertheless concluded a double-taxation agreement with Taiwan in 2014, which entered into force in 2015.
Taiwan toward Luxembourg
+15Taiwan concluded a double-taxation agreement with Luxembourg in 2014, which entered into force in 2015. The agreement provides a concrete area of government cooperation, although formal diplomatic ties are limited.
Overall relationship
+10The relationship combines limited formal political ties—Luxembourg recognizes the People’s Republic of China—with practical cooperation through a bilateral double-taxation agreement. The arrangement supports a narrow, functional relationship rather than a broad political partnership.
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 recognizes the People’s Republic of China and does not maintain formal diplomatic relations with Taiwan. The governments have nevertheless cooperated on taxation: a bilateral agreement to avoid double taxation was signed in 2014 and entered into force in 2015. This represents practical but narrow cooperation, alongside a significant limit on official political ties.
Key developments
Luxembourg and Taiwan signed a bilateral agreement to avoid double taxation.
The Luxembourg–Taiwan double-taxation agreement entered into force.
Major uncertainties
- The extent of government cooperation beyond tax matters is unclear.
- The scope and implementation of the bilateral tax arrangements are unclear.