• Luxembourg - Fyrom
    Tax Treaty Enters Into Force

    01-08-2013

    The Income and Capital Tax Treaty between Luxembourg and the Former Yugoslavian Republic of Macedonia entered into force on 23 July 2013.

    Its provisions will take effect from 1 January 2014.

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

    • Dividends:
      • 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends.
      • 15% in all other cases.

    • Interest: 0% withholding tax on interest.

    • Royalties: 5% withholding tax on royalties.
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EUCED - European Network for Economic Cooperation and Development is a European Economic Interest Grouping (EEIG), as per EU Council Regulation # 2137/85, established for European and worldwide economic and development operations. As well as, the status of an European Business Association.

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