• Seychelles - San Marino
    Tax Treaty Enters Into Force

    26-06-2013

    The Seychelles - San Marino Income Tax Treaty entered into force on 30 May 2013 and its provisions will apply from 1 January 2014.

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

    • Dividends:
      • 0% if the beneficial owner is a company which has held directly at least 10% of the capital of the company paying the dividends for an uninterrupted period f at least 12 months prior to the decision to distribute the dividends.
      • 5% in all other cases.

    • Interest:
      • 0% if it is paid on debt-claims or loans of any nature (not represented by bearer instruments) paid to banking and financial institutions.
      • 0% if it is paid on deposits made with a banking or financial institution.
      • 0% if it is paid to the other Contracting State.
      • 5% in all other cases.

    • Royalties: 0%.
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