European Union Bilateral Tax Treaties Matrix
This table has been created and placed to our disposal from Professor Dr. Claudia
Gramaccia. To see a picture of this beautiful young Italian lady and find much more
helpful professional information visit Claudia.
Do the same, if you have any question with respect to Italy or want to do business there!
| Dividends |
Austria |
Belgium |
Denmark |
Finland |
France |
Germany |
Greece |
Ireland |
Italy |
Luxembourg |
Netherlands |
Portugal |
Spain |
Sweden |
United Kingdom |
| Austria |
|
15 |
10 |
10 |
15 |
5-15 |
nsp |
10-15 |
15 |
5-15 |
5-15 |
15 |
10-15 |
5-10 |
5-15 |
| Belgium |
15 |
|
15 |
15 |
15 |
15 |
15 |
15 |
15 |
10-15 |
15 |
15 |
15 |
15 |
10 |
| Denmark |
10 |
15 |
|
0 |
0 |
10 |
0 |
0 |
15 |
5-15 |
0 |
ntt |
10 |
0 |
0 |
| Finland |
10 |
15 |
0 |
|
0 |
10-15 |
13 |
15 |
10-15 |
5-15 |
15 |
10-15 |
10-15 |
15 |
0 |
| France |
15 |
15 |
0 |
0 |
|
15 |
25 |
10-15 |
5-15 |
5-15-25 |
5-15 |
15 |
10-15 |
15 |
5-15 |
| Germany |
5-15 |
15 |
10 |
10-15 |
15 |
|
25 |
15 |
10-15 |
10-15 |
10 |
15 |
10-15 |
10-15 |
5-15 |
| Greece |
nsp |
15 |
0 |
13 |
25 |
25 |
|
nsp |
15 |
7.5 |
5-10-15 |
ntt |
ntt |
0 |
0 |
| Ireland |
10-15 |
15 |
0 |
15 |
10-15 |
15 |
nsp |
|
15 |
5-15 |
5-10-15 |
15 |
15 |
10-15 |
0 |
| Italy |
15 |
15 |
15 |
10-15 |
5-15 |
10-15 |
15 |
15 |
|
5-15 |
5-10-15 |
15 |
15 |
10-15 |
5-15 |
| Luxembourg |
5-15 |
10-15 |
5-15 |
5-15 |
5-15-25 |
10-15 |
7.5 |
5-15 |
5-15 |
|
2.5-10 |
ntt |
5-15 |
5-15 |
5-15 |
| Netherlands |
5-15 |
15 |
0 |
15 |
5-15 |
10 |
5-10-15 |
5-10-15 |
5-10-15 |
2.5-10 |
|
ntt |
5-10-15 |
15 |
5 |
| Portugal |
15 |
15 |
ntt |
10-15 |
15 |
15 |
ntt |
15 |
15 |
ntt |
ntt |
|
15 |
ntt |
15 |
| Spain |
10-15 |
15 |
10 |
10-15 |
10-15 |
10-15 |
ntt |
15 |
15 |
5-15 |
5-10-15 |
15 |
|
10-15 |
10-15 |
| Sweden |
5-10 |
15 |
0 |
15 |
15 |
10-15 |
0 |
10-15 |
10-15 |
5-15 |
15 |
ntt |
10-15 |
|
5 |
| United Kingdom |
5-15 |
10 |
0 |
0 |
5-15 |
5-15 |
0 |
0 |
5-15 |
5-15 |
5 |
15 |
10-15 |
5 |
|
- The above tax treaties matrix must be
considered under the light of the Parent Subsidiary Directive that regulates the
intra-community flow of dividends. In particular the Parent Subsidiary directive requires
Member States: 1 - to refrain,subject to limited exceptions, from imposing witholding
taxes on distributions of profits made by subsidiary companies to their parent companies
(defined as companies possessing a 25 per cent equity holding or share of the voting
rights) in the other Member State; and 2 - to grant parent companies double tax relief in
respet of such income by the exemption or credit method. Member States chosing the credit
method are obliged to grant relief for the underlying company tax on the profits out of
which the distribution is made and for any whitholding taxes that are exceptionally still
permitted by the directive. The scope of the directive is limited to profit distributions
between associated companies, and does not extend to payments to individual shareholders
or companies holding share as portfolio investment.
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last modified:
05/30/06 13:43