Debt securities - rates, eligibility, availability of relief etc. - Czech Republic
Withholding Tax
Holding restrictions | No |
Standard rate on debts securities and equities | 35% a |
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a. For bonds issued before 31/12/2012, our depository applies a special calculation method (per 1 bond and rounded down), so that the effective tax rate may be lower than 35%.
Eligible beneficial owners
| Relief at source | Quick refund | Standard refund |
Residents of Double Taxation Treaty (DTT) countries | Yes | Yes | Yes |
EU/EEA pension funds | Yes | Yes | Yes |
EU/EEA residents | Yes | Yes | Yes |
Central banks | Yes | Yes | Yes |
Supranational and International Organisations | Yes | Yes | Yes |
Czech legal entities | Yes | Yes | No |
Czech individuals | Yes | Yes | No |
Availability of relief
Relief of withholding tax is available to eligible beneficial owners through CBL by means of relief at source, quick refund or standard refund procedures, as described in the following sections.
Click on the image for a larger view of the diagram showing the availability of relief at source and/or reclaim on withholding tax on income from Czech securities.
