Relationship dossier
Luxembourg
United Kingdom
Relationship assessment
Cooperative ties shaped by a tax convention and wartime partnership
Luxembourg toward United Kingdom
+20Luxembourg participates in the bilateral convention with the United Kingdom to prevent double taxation, providing a concrete framework for cross-border tax matters.
United Kingdom toward Luxembourg
+20The United Kingdom participates in the bilateral convention with Luxembourg to prevent double taxation, providing a concrete framework for cross-border tax matters.
Overall relationship
+20The relationship has a cooperative foundation in reciprocal tax arrangements and wartime partnership, including the presence of Luxembourg’s government in exile in London during the Second World War. The breadth and durability of current bilateral cooperation beyond these areas are less clear.
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 the United Kingdom maintain a cooperative relationship, including a bilateral convention to prevent double taxation. Their governments also share a history of wartime cooperation, as Luxembourg’s government operated in exile in London during the Second World War. The scope of more recent bilateral cooperation is less clear.
Key developments
Luxembourg and the United Kingdom concluded a convention to prevent double taxation.
Luxembourg’s government operated in exile in London during the Second World War.
Major uncertainties
- The extent of current bilateral cooperation beyond tax matters is unclear.
- The implementation and present scope of post-Brexit bilateral arrangements are unclear.