Equities - Double Taxation Treaties concluded by Austria and currently in force
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 company 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 27.5% before any refund.
The currently prescribed forms for tax refund available for use are Forms ZS-RD-DIAG/Web-Form DIAG.
| Country | Rate prescribed by the DTT - Dividends (%) | Tax refund available (%) |
Albania | 15 | 12.5 |
Algeria | 15 | 12.5 |
Armenia | 15 | 12.5 |
Australia | 15 | 12.5 |
Azerbaijan | 15 | 12.5 |
Barbados | 15 | 12.5 |
Bahrain | 0 | 27.5 |
Belarus | 15 | 12.5 |
Belgium | 15 | 12.5 |
Belize | 15 | 12.5 |
Brazil | 15 | 12.5 |
Bulgaria | 5 | 22.5 |
Canada | 15 | 12.5 |
Chile | 15 | 22.5 |
China | 10 | 17.5 |
Croatia | 15 | 12.5 |
Cuba | 15 | 12.5 |
Cyprus | 10 | 17.5 |
Czech Republic | 10 | 17.5 |
Denmark | 15 | 12.5 |
Egypt | 10 | 17.5 |
Estonia | 15 | 12.5 |
Faroe Islands | 10 | 17.5 |
Finland | 10 | 17.5 |
France | 15 | 12.5 |
Georgia | 10 | 17.5 |
Germany | 15 | 12.5 |
Greece | 15 | 12.5 |
Hong Kong | 10 | 17.5 |
Hungary | 10 | 17.5 |
Iceland | 15 | 12.5 |
India | 10 | 17.5 |
Indonesia | 15 | 12.5 |
Iran | 10 | 17.5 |
Ireland | 10 | 17.5 |
Israel | 27.5 | 0 |
Italy | 15 | 12.5 |
Japan | 10 | 17.5 |
Kazakhstan | 15 | 12.5 |
Kuwait | 0 | 27.5 |
Kosovo | 15 | 12.5 |
Kyrgyzstan | 15 | 12.5 |
Latvia | 10 | 17.5 |
Liechtenstein | 15 | 12.5 |
Lithuania | 15 | 12.5 |
Luxembourg | 15 | 12.5 |
Malaysia | 10 | 17.5 |
Malta | 15 | 12.5 |
Mexico | 10 | 17.5 |
Moldova | 15 | 12.5 |
Mongolia | 10 | 17.5 |
Montenegro | 10 | 17.5 |
Morocco | 10 | 17.5 |
Nepal | 15 | 12.5 |
Netherlands | 15 | 12.5 |
New Zealand | 15 | 12.5 |
North Macedonia | 15 | 12.5 |
Norway | 15 | 12.5 |
Pakistan | 15 | 12.5 |
Philippines | 25 | 2.5 |
Poland | 15 | 12.5 |
Portugal | 15 | 12.5 |
Qatar | 0 | 27.5 |
Romania | 5 | 22.5 |
Russia | 15 | 12.5 |
San Marino | 15 | 12.5 |
Saudi Arabia | 5 | 22.5 |
Singapore | 10 | 17.5 |
Slovakia | 10 | 17.5 |
Slovenia | 15 | 12.5 |
South Africa | 15 | 12.5 |
South Korea | 15 | 12.5 |
Spain | 15 | 12.5 |
Sweden | 10 | 17.5 |
Switzerland | 15 | 12.5 |
Thailand | 25 | 2.5 |
Tunisia | 20 | 7.5 |
Turkey | 15 | 12.5 |
Ukraine | 10 | 17.5 |
United Arab Emirates | 0 | 27.5 |
United Kingdom | 15 | 12.5 |
U.S.A. | 15 | 12.5 |
Uzbekistan | 15 | 12.5 |
Venezuela | 15 | 12.5 |
Vietnam | 15 | 12.5 |