• Luxembourg - Germany
    New Tax Treaty Enters Into Force

    10-10-2013

    The new Income and Capital Tax Treaty between Luxembourg and Germany entered into force on 30 September 2013. The new treaty replaces the old Luxembourg - Germany tax treaty of 1958.

    The provisions of the new treaty will have effect from 1 January 2014.

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

    • Dividends:
      • 5% if the beneficial owner is a company (other than a partnership or an investment company) which holds directly at least 10% of the capital of the company paying the dividends.
      • 15% if the dividend paying company is a real estate investment company whose profits are fully or partially exempt from tax, or that may deduct the dividends in calculating its profits.
      • 15% in all other cases.

    • Interest: 0%.

    • Royalties: 5%.
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