Investment funds - Double Taxation Treaties concluded by Lithuania and currently in force

15.07.2022

Note: LuxCSD provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. LuxCSD does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the investment fund paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on dividends is 15% before any refund.

Country

Rate prescribed
by the DTT -
Interest (%)

Tax refund
available (%)

Armenia

15

0

Austria

15

0

Azerbaijan

10

5

Belarus

10

5

Belgium

15

0

Bulgaria

10

5

Canada

15

0

China

10

5

Croatia

15

0

Czech Republic

15

0

Cyprus

5

10

Denmark

15

0

Estonia

15

0

Finland

15

0

France

15

0

Georgia

15

0

Germany

15

0

Greece

15

0

Hungary

15

0

Iceland

15

0

India

15

0

Ireland

15

0

Israel

15

0

Italy

15

0

Japan

10

5

Kazakhstan

15

0

Kuwait

15

0

Kyrgyzstan

15

0

Latvia

15

0

Liechtenstein

15

0

Luxembourg

15

0

Malta

15

0

Mexico

15

0

Moldova

10

5

Netherlands

15

0

North Macedonia

10

5

Norway

15

0

Poland

15

0

Portugal

10

5

Romania

10

5

Russia

10

5

Serbia

10

5

Singapore

10

5

Slovakia

10

5

Slovenia

15

0

South Korea

10

5

Spain

15

0

Sweden

15

0

Switzerland

15

0

Turkey

10

5

Turkmenistan

10

5

Ukraine

15

0

United Arab Emirates

5

10

United Kingdom

15

0

United States of America

15

0

Uzbekistan

10

5

Note: The prescribed form for tax reclaims is DAS-2 Claim for Refund of Tax Withheld at Source.