• Luxembourg - Taiwan
    Tax Treaty Signed

    26-01-2012

    Luxembourg and Taiwan signed an income tax treaty on 19 December 2011.

    The treaty will come into force after the two countries exchange ratification instruments. The provisions of the treaty will have effect from 1 January of the year following that in which the treaty enters into force.

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

    • Dividends:
      • 15% if the beneficial owner is a collective investment vehicle established in the other territory and treated as a body corporate for tax purposes in that other territory.
      • 10% in all other cases.

    • Interest:
      • 0% if the interest is paid on loans made between banks.
      • 15% if the beneficial owner is a collective investment vehicle established in the other territory and treated as a body corporate for tax purposes in that other territory.
      • 10% in all other cases.

    • Royalties: 10%.
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