Various tax treaties
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 | ||||
Hong Kong/Turkey | 24 September 2024 | 30 January 2026 | 1 January 2027 (Turkey) 1 April 2027 (Hong Kong) | 10% | 10% |
Italy/Gabon | 28 June 1999 | 19 December 2025 | 1 January 2026 | 15% | 10% |
Italy/Kosovo | 22 June 2021 | 21 December 2025 | 1 January 2026 | 5% | 10% |
Italy/Libya | 10 June 2009 | 10 December 2025 | 1 January 2026 | 10% | 5% |
Poland/Brazil | 20 September 2022 | 5 November 2025 | 1 January 2026 | 15% | 15% |
Saudi Arabia/Iceland | 4 December 2024 | 1 December 2025 | 1 January 2026 | 10% | 5% |
Switzerland/Jordan | 13 December 2023 | 4 December 2025 | 1 January 2026 | 15% | 5% |
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. |