CORPORATE TAXES
WITHHOLDING TAXES
Domestic corporations paying certain types of income are required to withhold tax as follows. See Note 1.
RECIPIENT OF
RENTALS FROM
GERMAN-SOURCE INCOME DIVIDENDS ROYALTIES MOVABLE ASSETS
(NOTE 1)
% % %
Resident corporations and individuals……25 - -
Nonresident corporations and individuals (Note 2):
EU corporations (Note 1) ……………………- - -
Nontreaty…………………………………… 25 25 25
Treaty (Note 3):
Argentina (Note 4) ………………15/25 15 -
Australia……………………………15 10 10
Austria………………………………5(15) - -
Bangladesh……………………………15 10 10
Belgium………………………………15 - -
Bolivia………………………………10/25 15 15
Brazil……………………………… 15 15(25) 15
Bulgaria(Note 4) …………………15/25 5 5
Canada (Note 4) ………………… 15/25 10 10
China, P. R. (Note 4) …………10/25 10 7
Cyprus………………………………10(15) 0(5) -
(Note 5)
Czech Republic……………………5(15) 5 5
Denmark…………………………… 15(5) - -
Ecuador………………………………15 15 15
Egypt (Note 4) ……………………15 25(15) 15
Estonia………………………………5/15 10 5
Finland……………………………10(15)/25 5&
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