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Double taxation agreements

Double taxation agreements

Last reviewed 30 Mar 2023

Double taxation agreements

 

 

Country Effective date Real estate clause Dividends % Interest % Royalties %
Austria 01.01.2009 yes 5/15 5 5
Belgium 01.01.2005 no 5/15 5 5
Bosnia and Herzegovina 01.01.2009 yes 5/10 10 10
Bulgaria 01.01.2000 yes 5/15 10 10
China 01.01.2006 no 10 10 10
Croatia 01.01.1999 no 10 10 10
Czech Republic 01.01.1997 yes 5/15 5 10
Egypt 01.01.2006 no 10 10 10
France 01.01.2006 yes 5/15 10 5

 

Country Effective date Real estate clause Dividends % Interest % Royalties %
Estonia 03.06.2010 yes 5/10 5 5
Germany 01.01.2012 no 5/10 5 5
Greece 01.01.2001 no 5 5 5
Hungary 01.01.1996 yes 5/10 0 5
Ireland 01.01.2012 yes 5/10 7 7
Iceland 03.04.2015 yes 5/10 10 10
Israel 11.04.2021 yes '10/15 10 5
Italy 01.01.2000 no 10 5 5
India 31.10.2013 no 10 10 10
Korea (R.O.K) 01.01.2009 no 5/10 10 10

 

Country Effective date Real estate clause Dividends % Interest % Royalties %
Kosovo 01.01.2016 yes 10 10 10
Kuwait 01.01.2014 yes 0/5/10 10 10
Latvia 01.01.2009 yes 5/10 5/10 5
Luxembourg 12.03.2009 yes 5/10 5 5/10
Macedonia 01.01.1999 yes 10 10 10
Malaysia 01.01.2001 no 5/15 10 10
Malta 01.01.2001 no 5/15 5 5
Moldova 01.01.2004 yes 5/10 5 10
Netherlands 01.01.2006 no 0/5/15 5/10 10

 

Country Effective date Real estate clause Dividends % Interest % Royalties %
Norway 01.01.2000 yes 5/15 10 10
Poland 01.01.1995 no 5/10 10 5
Qatar 19.04.2012 yes 5/10 5/10 6/10
Romania 01.01.1995 no 10/15 10 15
Russia 01.01.1998 yes 10 10 10
Serbia and Montenegro 01.01.2006 no 5/15 10 10
Singapore 01.01.2012 no 5 5 5
Slovenia 01.01.2010 yes 5/10 7 7
Spain 04.05.2011 no 0/5/15 6 10

 

Country Effective date Real estate clause Dividends % Interest % Royalties %
Sweden 01.01.2000 no 5/15 5 5
Switzerland 01.01.2001 yes 5/15 5 5
Turkey 01.01.1997 no 5/15 10 10
United Kingdom 05.12.2013 yes 5/10/2015 6 10
United Arab. Emirates 19.06.2014 yes 0/5/10 5 5
Saudi Arabia 01.12.2019 yes 5 10 5/8
Non-treaty countries 8 15 15

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