Equities – Double Taxation Treaties concluded by Estonia and currently in force (LuxCSD)
Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking 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.
| Country | Rate prescribed by the DTT - Dividends (%) |
Albania | 10 |
Armenia | 15 |
Austria | 15 |
Azerbaijan | 10 |
Bahrain | 0 |
Belarus | 10 |
Belgium | 15 |
Bulgaria | 5 |
Canada | 15 |
China | 10 |
Croatia | 15 |
Cyprus | 0 |
Czech Republic | 15 |
Denmark | 15 |
Finland | 15 |
France | 15 |
Georgia | 0 |
Germany | 15 |
Greece | 15 |
Guernsey | 10 |
Hong Kong | 10 |
Hungary | 15 |
Iceland | 15 |
India | 10 |
Ireland | 15 |
Isle of Man | 0 |
Israel | 5 |
Italy | 15 |
Japan | 10 |
Jersey | 0 |
Kazakhstan | 15 |
Korea (Rep.) | 10 |
Kyrgyzstan | 10 |
Latvia | 15 |
Lithuania | 15 |
Luxembourg | 10 |
Malta | 15 |
Mauritius | 7 |
Mexico | 0 |
Moldova | 10 |
Netherlands | 15 |
North Macedonia | 5 |
Norway | 15 |
Pakistan | 12.5 |
Poland | 15 |
Portugal | 10 |
Romania | 10 |
Serbia | 10 |
Singapore | 10 |
Slovak Republic | 10 |
Slovenia | 15 |
Spain | 15 |
Sweden | 15 |
Switzerland | 10 |
Thailand | 10 |
Turkey | 10 |
Turkmenistan | 10 |
Ukraine | 15 |
United Arab Emirates | 0 |
United Kingdom | 15 |
United States of America | 15 |
Uzbekistan | 10 |
Vietnam | 10 |