Entry into force of US tax treaties protocols

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September 2019

Overview

The US Treasury announced on September 20, through a press release, that the remaining diplomatic steps to permit the entry into force of the protocols to the US tax treaties with Luxembourg and Switzerland have been completed and the protocols amending the treaties entered into force on September 9, 2019 and September 20, 2019, respectively.

The takeaway

With entry into force of protocols with Luxembourg and Switzerland, all four treaty protocols that were approved by the US Senate in July 2019 have have now entered into force, or, in the case of the protocol with Spain, will enter into force on November 27. Renegotiated or new treaties with Hungary, Poland, and Chile remain pending Senate consideration.

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Oren Penn

Principal, US Inbound Tax and International Tax Services, PwC US

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