Last reviewed 29 Jan 2025
| Country | Effective date | Real estate clause | Dividends % |
Interest % |
Royalties % |
|||
| Albania | 17.11.2005. | Yes | 15/5 | 10 | 10 | |||
| Austria | 26/03/2015 | Yes | 5/10 | 10 | 5/10 | |||
| Azerbaijan | 01.12.2010. | Yes | 10 | 10 | 10 | |||
| Belarus | 24.11.1998. | No | 15/5 | 8 | 10 | |||
| Belgium | 26.05.1983. | No | 15/10 | 15 | 10 | |||
| Bosnia and Herzegovina | 02.06.2005. | Yes | 10/5 | 10 | 10 | |||
| Bulgaria | 10.01.2000. | Yes | 15/5 | 10 | 10 | |||
| China | 01.01.1998. | Yes | 5 | 10 | 10 | |||
| Croatia | 22.04.2004. | Yes | 10/5 | 10 | 10 | |||
| Cyprus | 30.01.1986. | No | 10 | 10 | 10 | |||
| Czech Republic | 20/02/2024 | Yes | 10 | 10 | 10 | |||
| Denmark | 24.12.2009. | Yes | 15/5 | 0 | 10 | |||
| Egypt | 05.04.2006. | Yes | 15/5 | 15 | 15 | |||
| Finland | 18.12.1987. | Yes | 15/5 | 0 | 10 | |||
| France | 01.08.1975. | Yes | 15/5 | 0 | 0 | |||
| Macedonia | 22.07.1997. | No | 15/5 | 10 | 10 | |||
| Germany | 03.12.1988. | No | 15 | 0 | 10 | |||
| Hungary | 13.12.2002. | No | 15/5 | 10 | 10 | |||
| Ireland | 16.06.2010. | Yes | 10/5 | 10 | 10/5** | |||
| Italy | 03.07.1985. | No | 10 | 10 | 10 | |||
| Kuwait | 08.05.2013. | No | 10/5 | 10 | 10 | |||
| Lithuania | 12.06.2009. | Yes | 10/5 | 10 | 10 | |||
| Malaysia | 9 | 10 | 10 | |||||
| Malta | 16.06.2010. | Yes | 10/5 | 10 | 10/5** | |||
| Moldova | 23.05.2006. | No | 15/5 | 10 | 10 | |||
| Netherlands | 06.02.1983. | No | 15/5 | 0 | 10 | |||
| North Korea | 17.11.2016. | No | 10 | 10 | 10 | |||
| Norway | 18.12.2015. | Yes | 15 | 0 | 10 | |||
| Portugal | 25/03/2019 | Yes | 5/10 | 10 | 5/10 | |||
| Poland | 17.06.1998. | Yes | 15/5 | 10 | 10 | |||
| Romania | 01.01.1998. | No | 10 | 10 | 10 | |||
| Russia | 09.07.1997. | Yes | 15/5 | 10 | 10 | |||
| Slovakia | 15.10.2001. | Yes | 15/5 | 10 | 10 | |||
| Slovenia | 31.12.2003. | Yes | 10/5 | 10 | 10/5** | |||
| Serbia | 10 | 10 | 10/5** | |||||
| Sri Lanka | 22.03.1986. | No | 12.5 | 10 | 10 | |||
| Sweden | 16.12.1981. | No | 15/5 | 0 | 0 | |||
| Switzerland | 05.05.2006. | Yes | 15/5 | 10 | 0**** | |||
| Turkey | 10.08.2007. | No | 15/5 | 10 | 10 | |||
| Ukraine | 27.06.2001. | Yes | 10/5 | 10 | 10 | |||
| UAE | 02.07.2013. | Yes | 10/5***** | 10 | 10/5** | |||
| United Kingdom | 23.07.1982. | No | 15/5 | 10 | 10 | |||
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
