Investment funds - Double Taxation Treaties concluded by Lithuania 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 investment fund paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on dividends is 15% before any refund.
Country | Rate prescribed | Tax refund |
Armenia | 15 | 0 |
Austria | 15 | 0 |
Azerbaijan | 10 | 5 |
Belarus | 10 | 5 |
Belgium | 15 | 0 |
Bulgaria | 10 | 5 |
Canada | 15 | 0 |
China | 10 | 5 |
Croatia | 15 | 0 |
Czech Republic | 15 | 0 |
Cyprus | 5 | 10 |
Denmark | 15 | 0 |
Estonia | 15 | 0 |
Finland | 15 | 0 |
France | 15 | 0 |
Georgia | 15 | 0 |
Germany | 15 | 0 |
Greece | 15 | 0 |
Hungary | 15 | 0 |
Iceland | 15 | 0 |
India | 15 | 0 |
Ireland | 15 | 0 |
Israel | 15 | 0 |
Italy | 15 | 0 |
Japan | 10 | 5 |
Kazakhstan | 15 | 0 |
Kuwait | 15 | 0 |
Kyrgyzstan | 15 | 0 |
Latvia | 15 | 0 |
Liechtenstein | 15 | 0 |
Luxembourg | 15 | 0 |
Malta | 15 | 0 |
Mexico | 15 | 0 |
Moldova | 10 | 5 |
Netherlands | 15 | 0 |
North Macedonia | 10 | 5 |
Norway | 15 | 0 |
Poland | 15 | 0 |
Portugal | 10 | 5 |
Romania | 10 | 5 |
Russia | 10 | 5 |
Serbia | 10 | 5 |
Singapore | 10 | 5 |
Slovakia | 10 | 5 |
Slovenia | 15 | 0 |
South Korea | 10 | 5 |
Spain | 15 | 0 |
Sweden | 15 | 0 |
Switzerland | 15 | 0 |
Turkey | 10 | 5 |
Turkmenistan | 10 | 5 |
Ukraine | 15 | 0 |
United Arab Emirates | 5 | 10 |
United Kingdom | 15 | 0 |
United States of America | 15 | 0 |
Uzbekistan | 10 | 5 |
Note: The prescribed form for tax reclaims is DAS-2 Claim for Refund of Tax Withheld at Source.