Conventions for the Avoidance of Double Taxation


Rate (%)
Country Dividends Interest Royalties
Germany 15 15/10 (a) 10
South Africa(*) 15/10 (c) 10 10
Argelia 15/10 (c) 15 10
Austria 15 10 5/10 (b)
Belgium 15 15 10
Brazil 15/10 (c) 15 15
Bulgaria 15/10 (c) 10 10
Cape Verde 10 10 10
Canada 15/10 (c) 10 10
Chile 15/10 (c) 15/ 5 (i) /10 (j) 10/5 (l)
China 10 10 10
Korea 15/10 (c) 15 10
Cuba 10/5 (d) 10 5
Denmark 10 10 10
Slovakia 15/10 (c) 10 10
Slovenia 15/5 (d) 10 5
Spain 15/10 (d) 15 5
USA 15/5 (c) 10 10
Estonia 10 10 10
Finland 15/10 (d) 15 10
France 15 12/10 (g) 5
Greece 15 15 10
Holland 10 10 10
Hungary 15/10 (c) 10 10
India 15/10 (c) 10 10
Indonesia (**) 10 10 10
Ireland 15 15 10
Iceland 15/10 (c) 10 10
Israel 5 (d)/10(k) 10 10
Italy 15 15 12
Latvia 10 10 10
Lithuania 10 10 10
Luxembourg 15 15/10 (f) 10
Macau 10 10 10
Malta 15/10 (c) 10 10
Morocco 15/10 (c) 12 10
Mexico 10 10 10
Mozambique 15 10 10
Norway 15/10 (d) 15 10
Pakistan (**) 15/10 (c) 10 10
Poland 15/10 (c) 10 10
United Kingdom 15/10 (d) 10 5
Czech Republic 15/10 (c) 10 10
Romania 15/10 (c) 10 10
Russia 15/10 (c) 10 10
Singapore 10 10 10
Sweden 10 10 10
Switzerland 15/10 (d) 10 5
Tunisia 15 15 10
Turkey 15/5 (c) 15/10 (h) 10
Ukraine 15/10 (c) 10 10
Venezuela 10 10 12/10 (e)



(*) Previously verify the application of the EU Directives
(**) Not yet in force
(a) When paid by bank entities
(b) Beneficiary company holds ≥ 50% of the share/social capital
(c) If the beneficiary company owns ≥ 25% of the capital for more than two years
(d) If the beneficiary company owns ≥ 25% of the share/socail capital
(e) Rate for technical assistance
(f) Paid to financial establishment
(g) Bonds issued in France after 1st of January 1965
(h) Loans > two years
(i) Bond interest or other securities transacted in the stock market
(j) Loans from banks or insurance companies; credit selling of equipment (l) Equipment lease
(k) If the following requirements are met: the beneficiary owns ≥ 25% of the capital of the company that pays dividends, the later is resident in Israel and dividends are paid from profits liable to taxation
(l) Equipment renting