Last reviewed 03 Apr 2025
The right to taxation in the event of sale of interests in property companies is subject to differing provisions. In accordance with the OECD Model Agreement, for those countries for which there is a “yes” in the real estate clause column the right to taxation in the case of share deals lies not with the country of residence of the vendor but with the country in which the property is situated.
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| Albania | 01.04.2024 | yes | 5/8 | 10 | 8 |
| Armenia | 01.02.2017 | yes | 5/10 | 10 | 5 |
| Austria | 12.02.1979 | no | 10 | 0 | 0/5 |
| Australia | 22.12.1999 | no | 15 | 10 | 10 |
| Azerbaijan | 01.04.2024 | yes | 8/10 | 8 | 5/10 |
| Belarus | 05.07.2000 | no | 10/15 | 10 | 5/10 |
| Belgium | 13.06.2000 | no | 5/15 | 0/10 | 5 |
| Bosnia and Herzegovina | 17.04.1983 | yes | 5/15 | 0 | 10 |
| Brazil | 14.11.1990 | no | 15 | 10/15 | 15/25 |
| Bulgaria | 02.05.2001 | yes | 10 | 10 | 10 |
| Canada | 18.12.2001 | yes | 5/15 | 10 | 0/10 |
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| China | 23.12.1987 | no | 10 | 10 | 10 |
| Croatia | 14.11.1996 | no | 5/10 | 10 | 10 |
| Cyprus | 30.12.1980 | no | 10 | 10 | 0/5 |
| Czech Republic | 14.07.2003 | no | 5/15 | 0 | 0/10 |
| Denmark | 27.12.1982 | yes | 15 | 0 | 0/5 |
| Estonia | 29.03.2006 | yes | 10 | 10 | 10 |
| Ethiopia | 26.02.2018 | no | 5/10 | 5 | 5 |
| Finland | 06.05.2000 | yes | 5/15 | 0 | 0/1/5/10 |
| France | 25.01.1975 | yes | 10 | 0 | 0/5 |
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| Georgia | 29.07.2012 | yes | 0 | 5 | 5 |
| Germany | 17.11.1983 | yes | 5/15 | 0 | 5 |
| Greece | 23.05.1989 | no | 19 | 10 | 0/10 |
| Hungary | 21.12.1995 | no | 5/15 | 0 | 10 |
| Iceland | 19.06.2003 | no | 5/10 | 0 | 10 |
| India | 13.03.1987 | yes | 15/25 | 15 | 30 |
| Indonesia | 30.01.2001 | yes | 10 | 10 | 10/15 |
| Iran | 01.05.2018 | yes | 5 | 5 | 7.5 |
| Ireland | 30.12.1999 | yes | 0/10 | 0 | 0/10 |
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| Israel | 23.05.2000 | yes | 5/10 | 5 | 5 |
| Italy | 26.06.1984 | no | 15 | 0 | 0/5 |
| Japan | 25.11.1978 | no | 10/15 | 10 | 0/10 |
| Kazakhstan | 28.07.2008 | yes | 10/15 | 10 | 10 |
| Kyrgyzstan | 01.03.2025 | yes | 5/10 | 10 | 10 |
| Korea | 08.07.2003 | no | 5/10 | 10 | 0/10 |
| Kuwait | 21.04.2014 | yes | 0 | 10 | 10 |
| Latvia | 12.06.2000 | yes | 10 | 10 | 10 |
| Lithuania | 16.12.2002 | yes | 10 | 10 | 10 |
| Libya | 21.06.2010 | yes | 0 | 10 | 5 |
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| Luxembourg | 30.12.1992 | no | 5/15 | 0 | 0/10 |
| Macedonia | 27.04.2010 | no | 5 | 10 | 10 |
| Malta | 20.08.2000 | yes | 5 | 0 | 5 |
| Malaysia | 11.04.2016 | yes | 0/5 | 10 | 10 |
| Mexico | 28.09.2007 | yes | 0 | 10 | 10 |
| Moldova | 17.09.2006 | yes | 5/15 | 10 | 10 |
| Montenegro | 15.10.2001 | no | 5/15 | 0 | 10 |
| Netherlands | 05.11.1974 | no | 0/10 | 0 | 5 |
| New Zealand | 1.11.2024 | yes | 5/15 | 10 | 10 |
| Nigeria | 02.12.1990 | no | 12,5/15 | 15 | 10 |
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| Norway | 28.12.1979 | no | 5/15 | 0 | 0/5 |
| Oman | 15.11.2021 | yes | 0 | 10 | 10 |
| Poland | 21.12.1995 | yes | 0/5 | 5 | 5 |
| Portugal | 02.11.2004 | no | 10/15 | 10 | 10 |
| Romania | 29.12.1995 | no | 10 | 10 | 10/15 |
| Russia | 01.05.1997 | yes | 10 | 0 | 10 |
| Saudi Arabia | 01.08.2024 | no | 5 | 10 | 10 |
| Sweden | 08.10.1980 | yes | 0/10 | 0 | 0/5 |
| Switzerland | 23.12.1997 | no | 0/15 | 5 | 0/10 |
| Serbia | 15.10.2001 | yes | 5/15 | 10 | 10 |
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| Singapore | 12.06.2006 | yes | 5/10 | 0 | 10 |
| Sri Lanka | 19.06.1979 | no | 15 | 10 | 0/10 |
| Slovenia | 11.07.2004 | yes | 5/15 | 10 | 10 |
| Spain | 05.06.1981 | yes | 5/15 | 0 | 0/5 |
| South Africa | 30.06.1999 | no | 5/15 | 0 | 10 |
| Syria | 27.02.2010 | no | 5 | 10 | 12 |
| Taiwan | 24.09.2011 | yes | 10 | 10 | 5/10 |
| Tunisia | 25.10.1991 | no | 10/15 | 12 | 5/15 |
| Turkey | 02.12.1999 | no | 5/10 | 10 | 10 |
| Country | Date of entry into force | Real estate clause | Dividends % | Interest % | Licence % |
| Turkmenistan | 26.06.1998 | yes | 10 | 10 | 10 |
| Ukraine | 22.11.1996 | yes | 10 | 10 | 10 |
| United Arab Emirates | 01.04.2017 | yes | 0 | 10 | 10 |
| United Kingdom | 20.12.1991 | no | 5/15 | 0 | 0/10 |
| USA | 30.12.1993 | yes | 5/15 | 0 | 0/10 |
| Uzbekistan | 17.10.2003 | yes | 10 | 10 | 10 |
| Vietnam | 29.07.2009 | yes | 5/10 | 10 | 5/10/15 |
Status as at March 26th, 2025, according to information stated on the website of the Slovak Ministry of Finance.
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