Debt securities - Double Taxation Treaties concluded by the Czech Republic and currently in force

18.06.2014

Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on interest is 35% before any refund.

CountryRate prescribed
by the DTT -
Interest (%)
Tax refund
available (%)
Albania530
Armenia1025
Australia1025
Austria035
Azerbaijan1025
Bahrain035
Barbados530
Belarus530
Belgium1025
Bosnia and Herzegovina035
Brazil1520
Bulgaria1025
Canada1025
China7.527.5
Croatia035
Cyprus035
Denmark035
Egypt1520
Estonia1025
Ethiopia1025
Finland035
France035
Georgia827
Germany035
Greece1025
Hong Kong035
Hungary035
Iceland035
India1025
Indonesia12.522.5
Ireland035
Israel1025
Italy035
Japan1025
Jordan1025
Kazakhstan1025
Kuwait035
Latvia1025
Lebanon035
Lithuania1025
Luxembourg035
Malaysia1223
Malta035
Mexico1025
Moldova530
Mongolia1025
Morocco1025
Netherlands035
New Zealand1025
Nigeria1520
North Macedonia035
Norway035
Panama1025
Philippines1025
Poland530
Portugal1025
Romania728
Russia035
Saudi Arabia035
Serbia and Montenegro1025
Singapore035
Slovakia035
Slovenia530
South Africa035
South Korea1025
Spain035
Sri Lanka1025
Sweden035
Switzerland035
Syria1025
Tajikistan728
Thailand1025
Tunisia1223
Turkey1025
Ukraine530
United Arab Emirates035
United Kingdom035
U.S.A.035
Uzbekistan530
Venezuela1025
Vietnam1025