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 | ||||
Croatia – Hong Kong | 24.01.2024 | 20.12.2024 | Croatia: 01.01.2025 | 5% | 5% |
Czech Republic – Rwanda | 02.05.2023 | 30.10.2024 | 01.01.2025 | 10% | 10% |
Ireland – Oman | 30.05.2024 | 18.12.2024 | 01.01.2025 | 10% | 5% |
Lithuania – Andorra | 17.04.2024 | 24.12.2024 | 01.01.2025 | 0% | 0% |
Lithuania – San Marino | 17.05.2024 | 30.12.2024 | 01.01.2025 | 10% | 10% |
Netherlands – Kyrgyzstan | 05.12.2023 | 01.01.2025 | 01.01.2026 | 15% | 5% or 0% |
Netherlands – Andorra | 12.10.2023 | 21.12.2024 | 01.01.2025 | 15% | 0% |
Norway – Brazil | 04.11.2022 | 30.12.2024 | 01.01.2025 | 15% | 15% |
Slovak Republic – Kyrgyzstan | – | 01.03.2025 | 01.01.2026 | 10% | 10% |
South Korea – Rwanda | 13.09.2023 | 19.12.2024 | 01.01.2025 | 10% | 10% |
United Kingdom – Ecuador | 06.08.2024 | 19.12.2024 | Ecuador: 01.01.2025 | 10%a | 10% |
a. When the dividend income derives from immovable property, the rate is 15%.
Terminated DTTs
Markets | Effective date of termination | |
Lithuania – Belarus | Lithuania has denounced the Belarus-Lithuania Income Tax treaty (1995) | 01.01.2026 |
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. 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 client’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. |