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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.


Taxes Covered

(1) This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital, all taxes imposed on total income, on total capital, or on items of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

(3) The existing taxes to which the Convention shall apply are in particular:

  • (a) In Luxembourg:
    • (i) the income tax on individuals;
    • (ii) the corporation tax;
    • (iii) the capital tax;
    • (iv) the communal trade tax;
  • (hereinafter referred to as "Luxembourg tax");
  • (b) In Senegal:
    • (i) the tax on corporate income;
    • (ii) the minimum flat-rate corporate tax;
    • (iii) the income tax on individuals;
    • (iv) the flat rate contribution payable by employers;
    • (v) the capital gain tax on developed and undeveloped lands;
  • (hereinafter referred to as "Senegal tax");

(4) The Convention shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.