Last reviewed 14 Jul 2023
| Country | Effective date | Real estate clause | Dividends % | Interest % | Royalties % |
| Austria | 01.01.2009 | yes | 5/15 | 5 | 5 |
| Belgium | 01.01.2005 | no | 5/15 | 5 | 5 |
| Bosnia and Herzegovina | 01.01.2009 | yes | 5/10 | 10 | 10 |
| Bulgaria | 01.01.2000 | yes | 5/15 | 10 | 10 |
| China | 01.01.2006 | no | 10 | 10 | 10 |
| Croatia | 01.01.1999 | no | 10 | 10 | 10 |
| Czech Republic | 01.01.1997 | yes | 5/15 | 5 | 10 |
| Egypt | 01.01.2006 | no | 10 | 10 | 10 |
| France | 01.01.2006 | yes | 5/15 | 10 | 5 |
| Estonia | 03.06.2010 | yes | 5/10 | 5 | 5 |
| Germany | 01.01.2012 | no | 5/10 | 5 | 5 |
| Greece | 01.01.2001 | no | 5 | 5 | 5 |
| Hungary | 01.01.1996 | yes | 5/10 | 0 | 5 |
| Ireland | 01.01.2012 | yes | 5/10 | 7 | 7 |
| Iceland | 03.04.2015 | yes | 5/10 | 10 | 10 |
| Israel | 11.04.2021 | yes | '10/15 | 10 | 5 |
| Italy | 01.01.2000 | no | 10 | 5 | 5 |
| India | 31.10.2013 | no | 10 | 10 | 10 |
| Korea (R.O.K) | 01.01.2009 | no | 5/10 | 10 | 10 |
| Kosovo | 01.01.2016 | yes | 10 | 10 | 10 |
| Kuwait | 01.01.2014 | yes | 0/5/10 | 10 | 10 |
| Latvia | 01.01.2009 | yes | 5/10 | 5/10 | 5 |
| Luxembourg | 12.03.2009 | yes | 5/10 | 5 | 5/10 |
| Macedonia | 01.01.1999 | yes | 10 | 10 | 10 |
| Malaysia | 01.01.2001 | no | 5/15 | 10 | 10 |
| Malta | 01.01.2001 | no | 5/15 | 5 | 5 |
| Moldova | 01.01.2004 | yes | 5/10 | 5 | 10 |
| Netherlands | 01.01.2006 | no | 0/5/15 | 5/10 | 10 |
| Norway | 01.01.2000 | yes | 5/15 | 10 | 10 |
| Poland | 01.01.1995 | no | 5/10 | 10 | 5 |
| Qatar | 19.04.2012 | yes | 5/10 | 5/10 | 6/10 |
| Romania | 01.01.1995 | no | 10/15 | 10 | 15 |
| Russia | 01.01.1998 | yes | 10 | 10 | 10 |
| Serbia and Montenegro | 01.01.2006 | no | 5/15 | 10 | 10 |
| Singapore | 01.01.2012 | no | 5 | 5 | 5 |
| Slovenia | 01.01.2010 | yes | 5/10 | 7 | 7 |
| Spain | 04.05.2011 | no | 0/5/15 | 6 | 10 |
| Sweden | 01.01.2000 | no | 5/15 | 5 | 5 |
| Switzerland | 01.01.2001 | yes | 5/15 | 5 | 5 |
| Turkey | 01.01.1997 | no | 5/15 | 10 | 10 |
| United Kingdom | 05.12.2013 | yes | 5/10/2015 | 6 | 10 |
| United Arab. Emirates | 19.06.2014 | yes | 0/5/10 | 5 | 5 |
| Non-treaty countries | 8 | 15 | 15 |
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
