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) | Max DTT | |
Rates (%) | |||||
Equities | Debt | ||||
Armenia - Singapore | 08.07.2019 | 23.12.2021 | 01.01.2022 | 5 | 5 |
Bahrain -Switzerland | 23.11.2019 | 27.07.2021 | 01.01.2022 | 15 | 0 |
Bulgaria -Netherlands | 14.09.2020 | 31.07.2021 | 01.01.2022 | 15 | 5 |
Taiwan - United Kingdom | 19.08.2021 (Taiwan) 11.08.2021 (United Kingdom) | 23.12.2021 | 01.01.2022 01.01.2022 | 10 | 10 |
Colombia - Italy | 26.01.2018 | 06.10.2021 | 01.01.2022 | 15 | 10 |
Estonia -Mauritius | 19.02.2018 | 12.10.2021 | 01.01.2022 (Estonia) 01.07.2022 (Mauritius) | 7 | 7 |
Germany - Denmark | 01.10.2020 | 23.12.2021 | 01.01.2022 | 15 | 0 |
Germany - Ireland | 19.01.2021 | 2021 (exact date unknown) | 01.01.2022 | 15 | 0 |
Germany - United Kingdom | 12.01.2021 | 17.12.2021 | 01.01.2022 (Germany) 01.01.2022 (United Kingdom) | 15 | 0 |
Hungary - Kyrgyzstan | 29.09.2020 | 18.09.2021 | 01.01.2022 | 10 | 5 |
Indonesia - Singapore | 04.02.2020 | 23.07.2021 | 01.01.2022 | 15 | 10 |
Indonesia -United Arab Emirates | 24.07.2019 | 19.08.2021 | 01.01.2022 | 10 | 7 |
Israel -Albania | 03.05.2019 | 29.12.2021 | 01.01.2022 | 15 | 10 |
Israel – United Arab Emirates | 31.05.2019 | 29.12.2021 | 01.01.2022 | 15 | 10 |
Italy - Jamaica | 19.01.2018 | 28.08.2021 | 01.01.2022 | 10 | 10 |
Japan - Serbia | 21.07.2020 | 05.12.2021 | 01.01.2022 | 10 | 10 |
Japan - Uruguay | 13.09.2019 | 23.07.2021 | 01.01.2022 | 10 | 10 |
Lithuania - Kosovo | 25.01.2021 | 30.11.2021 | 01.01.2022 | 15 | 10 |
Luxembourg - Botswana | 14.02.2019 (Botswana) 01.01.2022 (Luxembourg) | 06.07.2021 | 05.08.2021 (Botswana) 01.01.2022 (Luxembourg) | 10 | 7.5 |
Malaysia - Ukraine | 04.08.2016 | 29.12.2021 | 01.01.2022 | 15 | 10 |
Qatar - Ukraine | 22.10.2018 (Qatar) 08.02.2019 (Ukraine) | 09.04.2019 | 01.01.2020 | 10 | 10 |
Serbia - Singapore | 05.04.2021 (Serbia) 26.02.2021 (Singapore) | 16.08.2021 | 01.01.2022 | 10 | 10 |
Singapore - Brazil | 07.05.2018 | 01.12.2021 | 01.01.2022 | 15 | 10 |
Slovak Republic -Oman | 25.03.2018 | 15.11.2021 | 01.01.2022 | 0 | 10 |
Slovenia - Sweden | 12.05.2021 | 26.12.2021 | 01.01.2022 | 15 | 5 |
Turkey - Chad | 26.12.2017 | 20.10.2021 | 01.01.2022 | 15 | 10 |
Turkey - Venezuela | 03.12.2018 | 14.10.2021 | 01.01.2022 | 10 | 10 |
Terminated double taxation treaties
Markets | Effective date of termination | |
Germany | United Arab Emirates | 31 December 2021 |
Russia | Netherlands | 1 January 2022 |
Sweden | Greece | 1 January 2022 |
Sweden | Portugal | 1 January 2022 |
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. |