• Luxembourg - Czech Republic
    Tax Treaty Enters Into Force


    The Income and Capital Tax Treaty between Luxembourg and the Czech Republic entered into force on 31 July 2014 and its provisions will take effect from 1 January 2015.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 0% if the beneficial owner is a company (other than a partnership) which holds for an uninterrupted period of at least 1 year directly at least 10% of the capital of the company paying the dividends.
      • 10% in all other cases.

    • Interest: 0% withholding tax on interest.

    • Royalties:
      • 0% for royalties received as a consideration for the use of, or the right to use any copyright of literary, artistic or scientific work except of computer software and including cinematograph films, and films or tapes for television or radio broadcasting.
      • 10% for royalties received as a consideration for the use of, or the right to use any patent, trade mark, design or model, plan, secret formula or process, computer software, or industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
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