• Luxembourg - Kazakhstan
    Tax Treaty Enters Into Force

    27-12-2013

    The Income and Capital Tax Treaty between Luxembourg and Kazakhstan entered into force on 11 December 2013 and its provisions will apply 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 15% of the capital of the company paying the dividends.
      • - 15% in all other cases.

    • Interest: 10%.

    • Royalties: 10%.
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