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

15.08.2019

Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

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

CountryRate prescribed
by the DTT -
Dividends (%)
Tax refund
available (%)
Albania1520
Armenia1025
Australia1520
Austria1025
Azerbaijan827
Bahrain530
Barbados1520
Belarus1025
Belgium1520
Bosnia and Herzegovina530
Brazil1520
Bulgaria1025
Canada1520
China1025
Chile1520
Colombia1520
Croatia530
Cyprus530
Denmark1520
Egypt1520
Estonia1520
Ethiopia1025
Finland1520
France1025
Georgia1025
Germany1520
Greece1520
Hong Kong530
Hungary1520
Iceland1520
India1025
Indonesia1520
Iran530
Ireland1520
Israel1520
Italy1520
Japan1520
Jordan1025
Kazakhstan1025
Kuwait530
Latvia1520
Lebanon530
Liechtenstein1520
Lithuania1520
Luxembourg1520
Macedonia1520
Malaysia1025
Malta530
Mexico1025
Moldova1520
Mongolia1025
Morocco1025
Netherlands1025
New Zealand1520
Nigeria1520
Norway1520
Pakistan1520
Panama1025
Philippines1520
Poland530
Portugal1520
Romania1025
Russia1025
Saudi Arabia530
Serbia and Montenegro1025
Singapore530
Slovakia1520
Slovenia1520
South Africa1520
South Korea1025
Spain1520
Sri Lanka1520
Sweden1025
Switzerland1520
Syria1025
Tajikistan530
Thailand1025
Tunisia1520
Turkey1025
Turkemenistan1025
Ukraine1520
United Arab Emirates530
United Kingdom1520
U.S.A.1520
Uzbekistan1025
Venezuela1025
Vietnam1025