Equities – Double Taxation Treaties concluded by Finland and currently in force
Note: LuxCSD provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. LuxCSD 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 | 15 |
Argentina | 15 |
Armenia | 15 |
Australia | 15 |
Austria | 10 |
Azerbaijan | 10 |
Barbados | 15 |
Belarus | 15 |
Belgium | 15 |
Bosnia-Herzegovina | 5 |
Brazil | 10 |
Bulgaria | 10 |
Canada | 15 |
Cayman Islands | –[57] |
China | 10 |
Croatia | 15 |
Cyprus | 15 |
Czech Republic | 15 |
Denmark | 15 |
Egypt | 10 |
Estonia | 15 |
Faroe Islands | 15 |
France | 0 |
Georgia | 10 |
Germany | 15 |
Greece | 13 |
Guernsey | –[82] |
Hong Kong | 10 |
Hungary | 15 |
Iceland | 15 |
India | 10 |
Indonesia | 15 |
Ireland | 0 |
Israel | 15 |
Italy | 15 |
Japan | 15 |
Kazakhstan | 15 |
Korea, Republic of | 15 |
Kosovo | 15 |
Kyrgyzstan | 15 |
Latvia | 15 |
Lithuania | 15 |
| Luxembourg | 15 |
Malaysia | 15 |
Malta | 15 |
Mexico | 0 |
Moldova | 15 |
Montenegro | 15 |
Morocco | 10 |
Netherlands | 15 |
New Zealand | 15 |
North Macedonia | 15 |
Norway | 15 |
| Pakistan | 20 |
Philippines | 15 |
Poland | 15 |
Romania | 5 |
Russia | 12 |
Serbia | 15 |
Singapore | 10 |
Slovak Republic | 15 |
Slovenia | 15 |
South Africa | 15 |
Spain | 15 |
Sri Lanka | 10 |
Sweden | 15 |
Switzerland | 10 |
Tajikistan | 15 |
Tanzania | 20 |
Thailand | 20 |
Turkey | 15 |
Turkmenistan | 15 |
Ukraine | 15 |
United Arab Emirates | 0 |
| United Kingdom | 0 |
United States of America | 15 |
Uruguay | 15 |
Uzbekistan | 15 |
Vietnam | 15 |
Zambia | 15 |