The general withholding tax rate regarding dividends amounts to 15%. The general withholding tax rate is reduced to 0% if the following conditions are met.
The general withholding tax rate regarding interest is 5%. The general withholding tax rate is reduced to 0% if interest payments are made to qualifying financing entities (including financial institutions) or a pension fund.
The withholding tax rate regarding royalties is 5%. No reduced tax rates apply.
Capital gains realized with the transfer of shares may be taxed in the source State. The seller of the shares should at least own 10% of the shares during 12 months (individuals) or 24 months (companies) before selling of the shares.
Capital gains can only be taxed in the residence State if the owner of the shares owns less than 10% of the transferred shares, the capital gains on the shares is a result of a reorganization, merger, demerger or similar transactions or the seller of the shares is a pension fund unless the capital gains are derived from a (in) directly conducted business by the pension fund.
States could still tax dividend payments to substantial shareholders (own more than 5% shares) for 10 years after their emigration.