Doing Business in India - RSM Austria

Sr.
No.
Country
Dividend
[Note 1]
Tax rate
Interest Royalty Fees for
Technical
Service
('FTS')
Tax rate Tax rate Tax rate
13. Czech Republic 10% 10% [Note 4] 10% 10%
Remarks
14. Denmark 15% / 25% 15% / 10% 20% 20% 1. 15% tax on dividends if at least
[Note 4] 25% of the capital is owned by
company; in any other cases 25%.
2. Interest taxable at 10% if recipient
is bank; in other cases 15%.
15. Finland 15% 10% [Note 4] 10% / 15% Note 5 In case royalty is paid for industrial,
[Note 6]
commercial or scientific equipment
then 10%; in other cases 15%.
16. France 10% 10% [Note 4] 10% 10%
17. Germany 10% 10% [Note 4] 10% 10%
18. Greece Taxable as per domestic laws No Source country has right to tax.
separate
provision
19. Hungary 10% 10% [Note 4] 10% 10%
20. Indonesia 10% / 15% 10% [Note 4] 15% No 10% tax on dividends if at least 25% of
separate the capital is owned by company; in
provision other cases 15%.
21. Ireland 10% 10% [Note 4] 10% 10%
22. Iceland 10% 10% [Note 4] 10% 10%
23. Israel 10% 10% [Note 4] 10% 10%
24. Italy 15% / 25% 15% [Note 4] 20% 20% 15% tax on dividends if at least 10% of
the capital is owned by company; in any
other cases 25%.
25. Japan 10% 10% [Note 4] 10% 10%
26. Jordan 10% 10% [Note 4] 20% 20%
27. Kazakhstan 10% 10% [Note 4] 10% 10%
28. Kenya 15% 15% [Note 4] 20% No 17.5% tax in case of management and
separate professional fees.
provision
for FTS
29. Korea 15% / 20%. 15% / 10% 15% 15% 1. 15% tax on dividends if at least
[Note 4] 20% of the capital is owned by
company; in any other cases 20%.
2. Interest taxable at 10% if recipient
is bank; in other cases 15%.
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DOING BUSINESS IN INDIA