Various tax treaties


Double Taxation Treaties (DTTs) between the following markets were signed and came into force with the rates as indicated in the following table:

MarketsDate signedDate in forceMax DTT rate (%)
Austria – Taiwana12 July 201420 December 201410%10%
Portugal – Colombia30 August 201030 January 201510%10%
Croatia – Indiab12 February 201411 February 201510%15%
Sweden – Japana
(Amending protocol)  
5 December 201312 October 20140%10%

a. This treaty applies from 1 January 2015.
b. This treaty applies from 1 January 2016 (Croatia), 1 April 2016 (India).

Unless otherwise indicated, these treaties generally apply from 1 January 2016.

Our Market DTT information (Austria, Japan and Sweden) will be updated in due course to reflect the new treaties.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.