The Ministry of Foreign Affairs published the Czech Republic Belarus double tax treaty under No. 31/1998 Coll.
Pursuant to Article 5 of the Treaty, construction, assembly or an installation project lead to the creation of a permanent establishment if their duration exceeds 6 months.
The treaty introduces the following maximum rates of withholding taxes:
2. Procedure for the application of the Czech Republic - Finland Double Tax Treaty
- dividends 10%
- interest 5%
- licence fees 10%
The Ministry of Finance confirmed the procedure for application of reduced withholding tax on Finnish dividends distributed to Czech residents. The Czech recipient of the dividend from Finland must present a certificate of tax residence, otherwise full (28%) dividend withholding tax will apply. A reimbursement of withholding would be made based on an application sent to the tax authorities in Finland.
3. Application of the Czech Republic - Sweden Double Tax Treaty
The Ministry of Finance confirmed that dividend withholding according to the Treaty applies for payments by Czech residents to the following Swedish residents:
4. List of Double Tax Treaties
- joint-stock company
- economic society (e.g. cooperatives)
- mutual insurance society
- savings-bank.
The Ministry of Finance published a full list of double taxation treaties to which the Czech Republic is a party. As of 1 January 1998, the Czech Republic had treaties with 47 countries and 2 COMECON treaties which are still in force.
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