Equities – Double Taxation Treaties concluded by Luxembourg 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.
The standard rate of withholding tax on dividends is 15% before any refund.
In the following table, markets in which the currently prescribed form for tax refund, Form 901bis, is applicable are marked with an asterisk (*).
| Country | Rate prescribed by the DTT - Dividends (%) | Tax refund available (%) |
Andorra | 15 | 0 |
Armenia | 15 | 0 |
Austria | 15 | 0 |
Azerbaijan | 10 | 5 |
Bahrain | 10 | 5 |
Barbados | 15 | 0 |
Belgium | 15 | 0 |
Brazil | 25 | 0 |
Brunei | 10 | 5 |
Bulgaria | 15 | 0 |
Botswana | 10 | 5 |
Canada | 15 | 0 |
China | 10 | 5 |
Croatia | 15 | 0 |
Cyprus | 5 | 10 |
Czech Republic | 10 | 5 |
Denmark | 15 | 0 |
Estonia | 10 | 5 |
Ethiopia | 10 | 5 |
Finland | 15 | 0 |
France | 15 | 0 |
Georgia | 10 | 5 |
Germany | 15 | 0 |
Greece | 7.5 | 7.5 |
Guernsey | 15 | 0 |
Hong Kong | 10 | 5 |
Hungary | 10 | 5 |
Iceland | 15 | 0 |
India | 10 | 5 |
Indonesia | 15 | 0 |
Ireland | 15 | 0 |
Isle of Man | 15 | 0 |
Israel | 15 | 0 |
Italy | 15 | 0 |
Japan | 15 | 0 |
Jersey | 15 | 0 |
Kazakhstan | 15 | 0 |
Kosovo | 10 | 0 |
Laos | 15 | 0 |
Latvia | 10 | 5 |
Liechstenstein | 15 | 0 |
Lithuania | 15 | 0 |
Malaysia | 10 | 5 |
Malta | 15 | 0 |
Mauritius | 10 | 5 |
Mexico | 15 | 0 |
Moldova | 10 | 5 |
Monaco | 15 | 0 |
Morocco | 15 | 0 |
Netherlands | 15 | 0 |
North Macedonia | 15 | 0 |
Norway | 15 | 0 |
Panama | 15 | 0 |
Poland | 15 | 0 |
Portugal | 15 | 0 |
Qatar | 10 | 5 |
Romania | 15 | 0 |
Russia | 15 | 0 |
San Marino | 15 | 0 |
Saudi Arabia | 5 | 10 |
Senegal | 15 | 0 |
Serbia | 10 | 5 |
Seychelles | 10 | 5 |
Singapore | 0 | 15 |
Slovak Republic | 15 | 0 |
Slovenia | 15 | 0 |
South Africa | 15 | 0 |
South Korea | 15 | 0 |
Spain | 15 | 0 |
Sri Lanka | 10 | 5 |
Sweden | 15 | 0 |
Switzerland | 15 | 0 |
Taiwan | 10 | 5 |
Tajikistan | 15 | 0 |
Thailand | 15 | 0 |
Trinidad and Tobago | 10 | 5 |
Tunisia | 10 | 5 |
Turkey | 20 | 0 |
Ukraine | 15 | 0 |
United Arab Emirates | 10 | 5 |
United Kingdom | 0 | 15 |
U.S.A. | 15 | 0 |
Uruguay | 15 | 0 |
Uzbekistan | 15 | 0 |
Vietnam | 15 | 0 |