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 | ||||
Czech Republic – United Arab Emirates | 24.05.2023 | 13.05.2024 | 01.01.2025 | 5% | 0% |
Suspended DTTs:
Markets | Effective date of termination | |
Belarus DTTs with each of: Bulgaria Czech Republic Germany Hungary Ireland Italy Lithuania Netherlands Poland Romania Slovenia Spain Sweden Switzerland UK U.S.A. | On 13 March 2024, the National Legal Internet Portal of Belarus published Decision No. 164 of 7 March 2024 of the Belarusian Council of Ministers, whereby – among others – Belarus suspended dividend and interest provisions of DTTs between Belarus and 27 jurisdictions. Among the 27 jurisdictions with which Belarus suspended the implementation of the existing DTTs, the ones listed in this table are those markets for which Clearstream Banking offers a tax service. This suspension took effect on 1 June 2024 and will last until 31 December 2026. It could be reversed under specific circumstances. | 01.06.2024 |
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