Luxembourg has EOI relations with 114 countries through 88 treaties.
| Treaty Type | |
| Sum | 88 |
| DTC | 83 |
| FATCA | 1 |
| Multilateral | 4 |
| Jurisdiction | Type | Treaty | Signed | Entered into force | Exchange of Information | |
|---|---|---|---|---|---|---|
| Albania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2013 | Dec. 1, 2013 | On Request | ||
| DTC | DTC AL LU | Jan. 14, 2009 | No | Uncertain | ||
| Andorra | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| DTC | DTC AD LU | June 2, 2014 | No | Uncertain | ||
| Anguilla | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| Antigua and Barbuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Argentina | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Jan. 1, 2013 | Jan. 1, 2013 | On Request | ||
| Armenia | DTC | DTC AM LU | June 23, 2009 | April 9, 2010 | Uncertain | |
| Aruba | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Australia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2012 | Dec. 1, 2012 | On Request | ||
| Austria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2014 | Dec. 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC AT LU | Oct. 18, 1962 | Feb. 7, 1964 | Uncertain | ||
| Azerbaijan | Multilateral | MCON-Amend | Sept. 1, 2015 | Sept. 1, 2015 | On Request | |
| DTC | DTC AZ LU | June 16, 2006 | July 2, 2009 | Uncertain | ||
| Multilateral | MCON-Orig | Oct. 1, 2004 | Oct. 1, 2004 | On Request | ||
| Bahrain | DTC | DTC BH LU | May 6, 2009 | Nov. 10, 2010 | Uncertain | |
| Barbados | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| DTC | DTC BB LU | Dec. 1, 2009 | Aug. 8, 2011 | Uncertain | ||
| Belgium | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | April 1, 2015 | April 1, 2015 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | Dec. 1, 2000 | Dec. 1, 2000 | On Request | ||
| DTC | DTC BE LU | Sept. 17, 1970 | Dec. 30, 1972 | Uncertain | ||
| Belize | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Bermuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Brazil | DTC | DTC BR LU | Nov. 8, 1978 | July 23, 1980 | Uncertain | |
| Brunei | DTC | DTC BN LU | July 14, 2015 | No | Uncertain | |
| Bulgaria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | July 1, 2016 | July 1, 2016 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC BG LU | Jan. 27, 1992 | March 15, 1994 | Uncertain | ||
| Cameroon | Multilateral | MCON-Amend | June 30, 2015 | June 30, 2015 | On Request | |
| Canada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Nov. 21, 2013 | Nov. 21, 2013 | On Request | ||
| DTC | DTC CA LU | Sept. 10, 1999 | Oct. 10, 2000 | Uncertain | ||
| Cayman Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Jan. 1, 2014 | Jan. 1, 2014 | On Request | ||
| Chile | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| China | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Feb. 1, 2016 | Feb. 1, 2016 | On Request | ||
| DTC | DTC CN LU | March 12, 1994 | July 28, 1995 | Uncertain | ||
| Colombia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | July 1, 2014 | July 1, 2014 | On Request | ||
| Congo (the Democratic Republic of the) | DTC | DTC CD LU | Nov. 4, 2012 | March 21, 2014 | Uncertain | |
| Cook Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Costa Rica | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Aug. 1, 2013 | Aug. 1, 2013 | On Request | ||
| Croatia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC HR LU | June 20, 2014 | No | Uncertain | ||
| Curaçao | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Cyprus | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | April 1, 2015 | April 1, 2015 | On Request | ||
| Multilateral | MCON-Amend | April 1, 2015 | April 1, 2015 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Czech Republic | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| DTC | DTC CZ LU | March 5, 2013 | July 31, 2014 | Uncertain | ||
| Multilateral | MCON-Amend | Feb. 1, 2014 | Feb. 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Denmark | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC DK LU | Nov. 17, 1980 | March 22, 1982 | Uncertain | ||
| Estonia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC EE LU | May 23, 2006 | Jan. 23, 2007 | Uncertain | ||
| Faroe Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | Jan. 1, 2007 | Jan. 1, 2007 | On Request | ||
| Finland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Amend | Dec. 21, 2010 | Dec. 21, 2010 | On Request | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC FI LU | March 1, 1982 | March 27, 1983 | Uncertain | ||
| France | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | April 1, 2012 | April 1, 2012 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC FR LU | Nov. 24, 2006 | Dec. 27, 2007 | Uncertain | ||
| Multilateral | MCON-Orig | Sept. 1, 2005 | Sept. 1, 2005 | On Request | ||
| Georgia | Multilateral | MCON-Orig | June 1, 2011 | June 1, 2011 | On Request | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| DTC | DTC GE LU | Oct. 15, 2007 | Dec. 14, 2010 | Uncertain | ||
| Germany | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | ||
| Multilateral | MCON-Orig | Aug. 28, 2015 | Aug. 28, 2015 | On Request | ||
| DTC | DTC DE LU | April 23, 2012 | Sept. 30, 2013 | Uncertain | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Ghana | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Gibraltar | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Greece | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC GR LU | Nov. 22, 1991 | Aug. 26, 1995 | Uncertain | ||
| Greenland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| Grenada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Guernsey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| DTC | DTC GG LU | May 10, 2013 | Aug. 8, 2014 | Uncertain | ||
| Multilateral | MCON-Amend | Aug. 1, 2014 | Aug. 1, 2014 | On Request | ||
| Hong Kong | DTC | DTC HK LU | Nov. 2, 2007 | Jan. 20, 2009 | Uncertain | |
| Hungary | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | March 1, 2015 | March 1, 2015 | On Request | ||
| Multilateral | MCON-Amend | March 1, 2015 | March 1, 2015 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC HU LU | Jan. 15, 1990 | April 21, 1991 | Uncertain | ||
| Iceland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Feb. 1, 2012 | Feb. 1, 2012 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC IS LU | Oct. 4, 1999 | Sept. 19, 2001 | Uncertain | ||
| Multilateral | MCON-Orig | Nov. 1, 1996 | Nov. 1, 1996 | On Request | ||
| India | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2012 | June 1, 2012 | On Request | ||
| DTC | DTC IN LU | June 2, 2008 | July 9, 2009 | Uncertain | ||
| Indonesia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | May 1, 2015 | May 1, 2015 | On Request | ||
| DTC | DTC ID LU | Jan. 14, 1993 | March 10, 1994 | Uncertain | ||
| Ireland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC IE LU | Jan. 14, 1972 | Feb. 25, 1975 | Uncertain | ||
| Isle of Man | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| DTC | DTC IM LU | April 8, 2013 | Aug. 5, 2014 | Uncertain | ||
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| Israel | DTC | DTC IL LU | Dec. 13, 2004 | May 22, 2006 | Uncertain | |
| Italy | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | May 1, 2012 | May 1, 2012 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | May 1, 2006 | May 1, 2006 | On Request | ||
| DTC | DTC IT LU | June 3, 1981 | Feb. 4, 1983 | Uncertain | ||
| Japan | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Orig | Oct. 1, 2013 | Oct. 1, 2013 | On Request | ||
| Multilateral | MCON-Amend | Oct. 1, 2013 | Oct. 1, 2013 | On Request | ||
| DTC | DTC JP LU | March 5, 1992 | Dec. 27, 1992 | Uncertain | ||
| Jersey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| DTC | DTC JE LU | April 17, 2013 | Aug. 5, 2014 | Uncertain | ||
| Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | ||
| Kazakhstan | Multilateral | MCON-Amend | Aug. 1, 2015 | Aug. 1, 2015 | On Request | |
| DTC | DTC KZ LU | June 26, 2008 | Dec. 11, 2013 | Uncertain | ||
| Kuwait | DTC | DTC KW LU | Dec. 11, 2007 | No | Uncertain | |
| Latvia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LU LV | June 14, 2004 | April 14, 2006 | Uncertain | ||
| Liechtenstein | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LI LU | Aug. 26, 2009 | Dec. 17, 2010 | Uncertain | ||
| Lithuania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | June 1, 2014 | June 1, 2014 | On Request | ||
| Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LT LU | Nov. 22, 2004 | April 14, 2006 | Uncertain | ||
| Macedonia | DTC | DTC LU MK | May 16, 2012 | July 23, 2013 | Uncertain | |
| Malaysia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| DTC | DTC LU MY | Nov. 21, 2002 | July 2, 2004 | Uncertain | ||
| Malta | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LU MT | April 29, 1994 | Feb. 14, 1996 | Uncertain | ||
| Marshall Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Mauritius | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | ||
| DTC | DTC LU MU | Feb. 15, 1995 | Sept. 12, 1996 | Uncertain | ||
| Mexico | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | Sept. 1, 2012 | Sept. 1, 2012 | On Request | ||
| Multilateral | MCON-Amend | Sept. 1, 2012 | Sept. 1, 2012 | On Request | ||
| DTC | DTC LU MX | Feb. 7, 2001 | Dec. 27, 2001 | Uncertain | ||
| Moldova | Multilateral | MCON-Orig | March 1, 2012 | March 1, 2012 | On Request | |
| Multilateral | MCON-Amend | March 1, 2012 | March 1, 2012 | On Request | ||
| DTC | DTC LU MD | July 11, 2007 | Dec. 4, 2009 | Uncertain | ||
| Monaco | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| DTC | DTC LU MC | July 27, 2009 | May 3, 2010 | Uncertain | ||
| Mongolia | DTC | DTC LU MN | June 5, 1998 | March 12, 2004 | Uncertain | |
| Montserrat | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2013 | Oct. 1, 2013 | On Request | ||
| Morocco | DTC | DTC LU MA | Dec. 19, 1980 | Feb. 16, 1984 | Uncertain | |
| Netherlands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | Feb. 1, 1997 | Feb. 1, 1997 | On Request | ||
| DTC | DTC LU NL | May 8, 1968 | Oct. 20, 1969 | Uncertain | ||
| New Zealand | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| Nigeria | Multilateral | MCON-Amend | Sept. 1, 2015 | Sept. 1, 2015 | On Request | |
| Niue | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Norway | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC LU NO | May 6, 1983 | Jan. 27, 1985 | Uncertain | ||
| Panama | DTC | DTC LU PA | Oct. 7, 2010 | Nov. 1, 2011 | Uncertain | |
| Poland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2011 | Oct. 1, 2011 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | Oct. 1, 1997 | Oct. 1, 1997 | On Request | ||
| DTC | DTC LU PL | June 14, 1995 | July 31, 1996 | Uncertain | ||
| Portugal | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 11, 2015 | March 11, 2015 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LU PT | May 25, 1999 | Dec. 30, 2000 | Uncertain | ||
| Qatar | DTC | DTC LU QA | July 3, 2009 | April 9, 2010 | Uncertain | |
| Romania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LU RO | Dec. 14, 1993 | Dec. 8, 1995 | Uncertain | ||
| Russia | Multilateral | MCON-Amend | July 1, 2015 | July 1, 2015 | On Request | |
| DTC | DTC LU RU | June 28, 1993 | May 7, 1997 | Uncertain | ||
| Saint Lucia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Saint Vincent and the Grenadines | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Samoa | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| San Marino | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | ||
| DTC | DTC LU SM | March 27, 2006 | Dec. 29, 2006 | Uncertain | ||
| Saudi Arabia | Multilateral | MCON-Amend | April 1, 2016 | April 1, 2016 | On Request | |
| DTC | DTC LU SA | May 7, 2013 | Sept. 1, 2014 | Uncertain | ||
| Serbia | DTC | DTC LU RS | Dec. 15, 2015 | No | Uncertain | |
| Seychelles | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2015 | Oct. 1, 2015 | On Request | ||
| DTC | DTC LU SC | June 4, 2012 | Aug. 19, 2013 | Uncertain | ||
| Sierra Leone | DTC | DTC LU SL | Oct. 9, 2013 | No | Uncertain | |
| Singapore | Multilateral | MCON-Amend | May 1, 2016 | May 1, 2016 | On Request | |
| DTC | DTC LU SG | March 6, 1993 | May 24, 1996 | Uncertain | ||
| Sint Maarten (Dutch part) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Slovakia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LU SK | March 18, 1991 | Dec. 30, 1992 | Uncertain | ||
| Slovenia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | May 1, 2011 | May 1, 2011 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LU SI | April 2, 2001 | Dec. 8, 2002 | Uncertain | ||
| South Africa | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| DTC | DTC LU ZA | Nov. 23, 1998 | Sept. 8, 2000 | Uncertain | ||
| South Korea | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | July 1, 2012 | July 1, 2012 | On Request | ||
| Multilateral | MCON-Amend | July 1, 2012 | July 1, 2012 | On Request | ||
| DTC | DTC KR LU | Nov. 7, 1984 | Dec. 26, 1986 | Uncertain | ||
| Spain | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Jan. 1, 2013 | Jan. 1, 2013 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | Dec. 1, 2010 | Dec. 1, 2010 | On Request | ||
| DTC | DTC ES LU | June 3, 1986 | May 19, 1987 | Uncertain | ||
| Sri Lanka | DTC | DTC LK LU | Jan. 30, 2013 | April 11, 2014 | Uncertain | |
| Sweden | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2011 | Sept. 1, 2011 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| DTC | DTC LU SE | Oct. 14, 1996 | March 15, 1998 | Uncertain | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| Switzerland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| DTC | DTC CH LU | Jan. 21, 1993 | Feb. 9, 1994 | Uncertain | ||
| Tajikistan | DTC | DTC LU TJ | June 9, 2011 | July 27, 2013 | Uncertain | |
| Thailand | DTC | DTC LU TH | May 6, 1996 | July 22, 1998 | Uncertain | |
| Trinidad and Tobago | DTC | DTC LU TT | May 7, 2001 | Nov. 22, 2003 | Uncertain | |
| Tunisia | Multilateral | MCON-Amend | Feb. 1, 2014 | Feb. 1, 2014 | On Request | |
| DTC | DTC LU TN | March 27, 1996 | Oct. 18, 1999 | Uncertain | ||
| Turkey | DTC | DTC LU TR | June 9, 2003 | Jan. 18, 2005 | Uncertain | |
| Turks and Caicos Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2013 | Dec. 1, 2013 | On Request | ||
| Ukraine | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| Multilateral | MCON-Orig | July 1, 2009 | July 1, 2009 | On Request | ||
| DTC | DTC LU UA | Sept. 6, 1997 | No | Uncertain | ||
| United Arab Emirates | DTC | DTC AE LU | Nov. 20, 2005 | June 19, 2009 | Uncertain | |
| United Kingdom | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2011 | Oct. 1, 2011 | On Request | ||
| Multilateral | EU directive 2011/16/EU | Feb. 15, 2011 | Feb. 15, 2011 | Automatic | ||
| Multilateral | MCON-Orig | May 1, 2008 | May 1, 2008 | On Request | ||
| DTC | DTC GB LU | May 24, 1967 | July 3, 1968 | Uncertain | ||
| United States of America | FATCA | FATCA US LU | June 30, 2014 | Automatic | ||
| DTC | DTC LU US | April 3, 1996 | Dec. 20, 2000 | Uncertain | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| Uruguay | DTC | DTC LU UY | March 10, 2015 | No | Uncertain | |
| Uzbekistan | DTC | DTC LU UZ | July 2, 1997 | Sept. 1, 2000 | Uncertain | |
| Vietnam | DTC | DTC LU VN | March 4, 1996 | May 19, 1996 | Uncertain | |
| Virgin Islands (British) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request |