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 | Date in force | Max DTT rate (%) | |
Debt | Equities | |||
Australia - Germany | 12 November 2015 | 7 December 2016 | 10 | 15 |
Austria - Icelanda | 30 June 2016 | 1 March 2017 | 0 | 15 |
Austria - Turkmenistan | 12 May 2015 | 1 February 2016 | 10 | 15 |
Canada - Israel | 21 September 2016 | 21 December 2016 | 10 | 15 |
Canada - Taiwan | 15 January 2016 | 19 December 2016 | 10 | 15 |
Cyprus - Irana | 4 August 2015 | 5 March 2017 | 5 | 10 |
Cyprus - Jerseya | 11 July 2016 | 17 February 2017 | 0 | 0 |
Czech Republic - Chile | 2 December 2015 | 21 December 2016 | 15 | 15 |
Czech Republic - Iran | 30 April 2015 | 4 August 2016 | 5 | 5 |
Czech Republic - Kazakhstan | 24 November 2014 | 28 June 2016 | 10 | 10 |
Finland - Turkmenistana | 12 December 2015 | 10 February 2017 | 10 | 15 |
France - Singapore | 15 January 2015 | 1 June 2016 | 10 | 15 |
Germany - China | 28 March 2014 | 5 April 2016 | 10 | 10 |
Germany - Costa Rica | 13 February 2014 | 10 August 2016 | 5 | 15 |
Germany - Israel | 21 August 2014 | 9 May 2016 | 5 | 10 |
Ireland - Botswana | 10 June 2014 | 3 February 2016 | 7,5 | 5 |
Ireland - Ethiopia | 3 November 2014 | 12 August 2016 | 5 | 5 |
Ireland - Pakistan | 16 April 2015 | 11 October 2016 | 10 | 10 |
Italy - Chile | 23 October 2015 | 22 December 2016 | 15 | 10 |
Japan - Chile | 21 January 2016 | 28 December 2016 | 15 | 15 |
Japan - Taiwan | 26 November 2015 | 13 June 2016 | 10 | 10 |
Korea - Kenyaa | 8 July 2014 | 3 April 2017 | 12 | 10 |
Luxembourg - Andorra | 2 June 2014 | 7 March 2016 | 0 | 15 |
Luxembourg - Bruneia | 14 July 2015 | 26 January 2017 | 10 | 10 |
Luxembourg - Croatia | 20 June 2014 | 13 January 2016 | 10 | 15 |
Luxembourg - Hungarya | 10 March 2015 | 26 January 2017 | 0 | 10 |
Luxembourg - Serbia | 15 December 2015 | 27 December 2016 | 10 | 10 |
Luxembourg - Uruguaya | 10 March 2015 | 11 January 2017 | 10 | 15 |
Norway - Romania | 27 April 2015 | 1 April 2016 | 5 | 10 |
Poland - Bosnia and Herzegovina | 4 June 2014 | 7 March 2016 | 10 | 15 |
Poland - Taiwan | 21 October 2016 | 30 December 2016 | 10 | 10 |
Portugal - Andorraa | 27 September 2015 | 23 April 2017 | 10 | 15 |
Portugal - Bahrain | 26 May 2015 | 1 November 2016 | 10 | 15 |
Portugal - Saudi Arabia | 8 April 2015 | 1 September 2016 | 10 | 10 |
Portugal - Senegal | 13 June 2014 | 20 March 2016 | 10 | 10 |
Portugal - Vietnam | 3 June 2015 | 9 November 2016 | 10 | 15 |
Romania - Bulgaria | 24 April 2015 | 29 March 2016 | 5 | 5 |
Romania - Hong Kong | 18 November 2015 | 21 November 2016 | 3 | 5 |
Russia - China | 8 May 2015 | 9 April 2016 | 0 | 10 |
Russia - Hong Kong | 18 January 2016 | 29 July 2016 | 0 | 10 |
Russia - Singapore | 17 November 2015 | 25 November 2016 | 0 | 10 |
Singapore - Uruguaya | 15 January 2015 | 14 March 2017 | 10 | 10 |
Slovak Republic - Armeniaa | 15 May 2015 | 1 February 2017 | 10 | 10 |
Slovakia - UAEa | 21 December 2015 | 1 April 2017 | 10 | 0 |
South Korea - Brunei | 9 December 2014 | 14 October 2016 | 10 | 10 |
South Korea - Georgia | 31 March 2016 | 17 November 2016 | 10 | 10 |
South Korea - Serbia | 22 January 2016 | 17 November 2016 | 10 | 10 |
South Korea - Tajikistan | 31 July 2016 | 28 September 2016 | 8 | 10 |
South Korea - Turkmenistan | 13 April 2015 | 26 November 2016 | 10 | 10 |
Sweden - Azerbaijan | 10 February 2016 | 31 December 2016 | 8 | 15 |
Sweden - Saudi Arabia | 19 October 2015 | 31 August 2016 | 0 | 10 |
Switzerland - Liechtenstein | 10 July 2015 | 22 December 2016 | 0 | 15 |
Switzerland - Oman | 22 May 2015 | 13 October 2016 | 5 | 15 |
The Netherlands - Ethiopia | 10 August 2012 | 1 September 2016 | 5 | 15 |
a. This treaty will apply from 1 January 2018.
Unless otherwise indicated, these treaties generally apply from 1 January 2017.
Our Market DTT information will be updated in due course to reflect the new treaties.
| This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking 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 customer’s own risk and Clearstream Banking 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. |