Double tax treaties.

Withholding tax rates on dividends, interest and licences as established by international double tax treaties are shown in the following table:
Country
Interest, %
Dividends, %
Holding or privileged dividends, %
Licences / know-how, %

Albania

10

10

10

Armenia

0

10

5

0

Austria

0

15

5

5

Azerbaijan

10

10

10

Belarus

10

15

10

Belgium

10

10

0

Bulgaria

15

15

15

Canada

10

15

10

10

China

10

10

10

Croatia

10

10

5

10

Cyprus

0

10

5

0

Czech Republic

0

10

0

Denmark

0

10

0

Finland

0

12

5

0

France

0

15

5, 10(a)

0

Germany

0

15

5

0

Hungary

0

10

0

India

10

10

10

Ireland

0

10

0

Italy

10

10

5

0

Japan

10

15

0, 10(b)

Kazakhstan

10

10

10

Kirghizstan

10

10

10

Republic of Korea

0

10

5

0

Luxembourg

0

15

10

0

Malaysia

15

15

10, 15(c)

Mali

15

15

10

0

Moldova

0

10

10

Mongolia

10

10

20

Morocco

10

10

5

10

Netherlands

0

15

5

0

Norway

0

20

0

Philippines

15

15

15

Poland

10

10

10

Romania

15

15

10

Slovakia

0

10

10

Slovenia

10

10

10

Spain

0

18

5

Sweden

0

15

5

0

Switzerland

5, 10(d)

15

5

0

Turkey

10

10

10

Turkmenistan

5

10

5

UK

0

10

0

Ukraine

10

15

5

10

USA

0

10

5

0

Uzbekistan

10

10

0

Vietnam

10

15

10

15

Yugoslavia

10

15

5

10

(a) 5 per cent if investments by foreign party are no less than equivalent of FF 500,000 (Euro 76,224.51) and the receiving company pays income tax in its home county and is exempt from income tax on the amount of these dividends; 10 per cent if investments by foreign party no less than FF 500,000 (Euro 76,224.51) or the receiving company pays income tax in its home county and is exempt from income tax on the amount of the dividends.

(b) Nil for films and the arts, etc; 10 per cent for trademarks, patents, technical solutions, etc.

(c) 10 per cent for trademarks, patents, technical solutions, etc; 15 per cent for films and the arts, etc.

(d) 5 per cent for bank credits, 10 per cent for other commercial loans.

 

 

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