Withholding Tax Rate Reduction for Non-Residents - International Law Office
Corporate Tax - Czech Republic
Withholding Tax Rate Reduction for Non-Residents
July 28 2000
Withholding tax on dividends, profit distributions, liquidation distributions and interest income from bonds, deposits, loans and credits received by non-residents has been reduced from 25% to 15%. This change eliminates the discrimination that applied since January 1 2000, when an identical withholding tax rate reduction took effect for residents but not for non-residents.
For further information on this topic please contact Petr Kotáb at Altheimer
& Gray by telephone (+420 2 24 81 27 82) or by fax (420 2 24 81 01 25) or by
e-mail (kotabp@altheimer.cz).
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