Various tax treaties

01.10.2026

Double Taxation Treaties (DTTs) between the following markets were signed and came into force with the rates as indicated in the following table:

Markets

Date signed (conclusion date)

Date in force

Applicable (effective date)

General DTT

Rates (%)

Equities

Debt

Finland / France

4 April 2023

28 August 2026

1 January 2027

15%

0%

Norway / China

12 May 2023

16 June 2026

1 January 2027

10%

10%

Our Market DTT information will be updated in due course to reflect the new treaties.

This Taxflash is intended to provide clients with general information gathered from different sources that are generally believed to be reliable. LuxCSD S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the client’s own risk and LuxCSD S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.