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Luxembourg - San Marino Tax Treaty (as amended by 2009 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.



(1) Taxes levied in a Contracting State through a withholding at source shall be reimbursed or reduced upon request by the interested party, where the right to levy these taxes is limited by the provisions of this Convention.

(2) Any requests for reimbursements, to be introduced within the time limits set forth by the laws of the Contracting State which has to carry out the reimbursement, shall be accompanied by an official declaration of the Contracting State of which the taxpayer is a resident, declaring that this taxpayer fulfills the conditions giving right to any such benefits.