Last reviewed 20 Jul 2023
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 lies gener- ally not with the country of residence of the vendor but with the country in which the property is situated.
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Albania | 01.09.2008 | no | 5/15 | 0/5 | 5 |
| Algeria | 01.12.2006 | no | 5/15 | 10 | 10 |
| Armenia | 01.03.2004 | yes | 5/15 | 10 | 5 |
| Azerbaijan | 23.02.2001 | yes | 5/10/15 | 0/10 | 5/10 |
| Australia | 01.09.1988 | yes | 15 | 10 | 10 |
| Bahrain | 01.02.2011 | no | 0 | 0 | 0 |
| Barbados | 01.04.2007 | no | 5/15 | 0 | 0 |
| Belarus | 09.03.2002 | no | 5/15 | 5 | 5 |
| Belgium | 28.06.1973 | no | 0/15 | 15 | 0/10 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Belize | 01.12.2003 | no | 5/15 | 0 | 0 |
| Bosnia and Herzegovina | 01.01.2012 | no | 5/10 | 0/5 | 5 |
| Brazil | 01.07.1976 | yes | 15 | 15 | 10/15/25 |
| Bulgaria | 03.02.2011 | no | 0/5 | 0/5 | 5 |
| Canada | 17.02.1981 | yes | 5/15 | 0/10 | 0/10 |
| Chile | 09.09.2015 | yes | 15 | 5/15 | 5/10 |
| China | 01.11.1992 | yes | 7/10 | 10 | 10 |
| Croatia | 27.06.2001 | no | 0/15 | 5 | 0 |
| Cuba | 12.09.2006 | no | 5/15 | 0/10 | 5 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Cyprus | 01.01.1991 | yes | 0/10 | 0 | 0 |
| Czech Republic | 22.03.2007 | no | 0/10 | 0 | 5 |
| Denmark | 27.03.2008 | no | 0/15 | 0 | 0 |
| Egypt | 28.10.1963 | no | 10 | 0 | 0/20 |
| Estonia | 12.11.2002 | yes | 0/5/15 | 0/10 | 5/10 |
| Finland | 01.04.2001 | yes | 0/10 | 0 | 5 |
| France | 01.09.1994 | yes | 0/15 | 0 | 0 |
| Georgia | 01.03.2006 | no | 0/5/10 | 0 | 0 |
| Germany | 18.08.2002 | yes | 0/5/15 | 0 | 0 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Greece | 01.04.2009 | no | 0/5/15 | 0/8 | 0/7 |
| Hong Kong | 01.01.2011 | yes | 0/10 | 0 | 3 |
| Hungary | 09.02.1976 | no | 0/10 | 0 | 0 |
| Iceland | 01.03.2017 | no | 5/15 | 0 | 5 |
| India | 05.09.2001 | yes | 10 | 10 | 10 |
| Indonesia | 01.10.1988 | no | 10/15 | 10 | 10 |
| Iran | 11.07.2004 | no | 5/10 | 0/5 | 5 |
| Ireland | 05.01.1968 | yes | 0/10 | 0 | 0/10 |
| Israel | 01.03.2018 | yes | 0/10/15 | 5 | 0 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Italy | 06.04.1985 | no | 0/15 | 10 | 0/10 |
| Japan | 27.10.2018 | yes | 0/10 | 0 | 0 |
| Kazakhstan | 01.03.2004 | no | 5/15 | 10 | 10 |
| Korea | 01.12.1987 | yes | 5/15 | 0/10 | 2/10 |
| Kuwait | 01.03.2004 | no | 0 | 0 | 10 |
| Kosovo | 28.12.2018 | yes | 15/0 | 10 | 0 |
| Kyrgyzstan | 01.05.2003 | yes | 5/15 | 10 | 10 |
| Latvia | 16.05.2007 | yes | 5/10 | 0/10 | 5/10 |
| Liechtenstein | 07.12.1970 | no | 0/15 | 0 | 5/10 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Lithuania | 17.11.2005 | yes | 5/15 | 10 | 5/10 |
| Luxembourg | 07.02.1964 | no | 0/5/15 | 0 | 0/10 |
| Macedonia | 20.11.2008 | no | 0/15 | 0 | 0 |
| Malaysia | 01.12.1990 | no | 5/10 | 0/15 | 10/5 |
| Malta | 13.07.1979 | no | 0/15 | 5 | 0/10 |
| Mexico | 01.01.2005 | yes | 5/10 | 0/10 | 10 |
| Moldova | 01.01.2005 | no | 5/15 | 0/5 | 5 |
| Mongolia | 01.10.2004 | no | 5/10 | 10 | 5/10 |
| Montenegro | 01.01.2016 | no | 5/10 | 10 | 5/10 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Morocco | 12.11.2006 | yes | 5/10 | 10 | 10 |
| Nepal | 01.01.2002 | no | 5/10/15 | 10/15 | 15 |
| Netherlands | 21.04.1971 | no | 0/5/15 | 0 | 0/10 |
| New Zealand | 01.12.2007 | yes | 15 | 0/10 | 0 |
| Norway | 01.12.1996 | no | 15 | 0 | 0 |
| Pakistan | 01.06.2007 | yes | 10/15 | 0/15 | 10 |
| Philippines | 01.04.1982 | yes | 10/25 | 0/10/15 | 10/15 |
| Poland | 01.04.2005 | yes | 0/5/15 | 5 | 5 |
| Portugal | 27.02.1972 | no | 0/15 | 10 | 5/10 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Qatar | 07.03.2012 | no | 0 | 0 | 5 |
| Romania | 01.02.2006 | yes | 0/5 | 0/3 | 3 |
| Russia** | 30.12.2002 | yes | 5/15 | 0 | 0 |
| San Marino | 01.12.2005 | yes | 0/15 | 0 | 0 |
| Saudi Arabia | 01.06.2007 | yes | 0/5 | 0/5 | 10 |
| Sweden | 29.12.1959 | no | 0/5/10 | 0 | 0/10 |
| Switzerland | 04.12.1974 | no | 0/15 | 0 | 0 |
| Serbia | 17.12.2010 | yes | 5/15 | 10 | 5/10 |
| Singapore | 22.10.2002 | yes | 0/10 | 5 | 5 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Slovakia (CSSR) | 12.02.1979 (01.01.1995) | no | 0/10 | 0 | 5 |
| Slovenia | 01.02.1999 | no | 0/5/15 | 0/5 | 0/10 |
| Spain | 01.01.1968 | no | 0/10/15 | 5 | 5 |
| South Africa | 06.02.1997 | no | 5/15 | 0 | 0 |
| Taiwan | 01.01.2015 | no | 10 | 10 | 10 |
| Tajikistan | 01.07.2012 | no | 5/10 | 8 | 8 |
| Thailand | 01.07.1986 | yes | 10/25 | 10/25 | 15 |
| Tunisia | 04.09.1978 | no | 10/20 | 10 | 10/15 |
| Turkey | 01.10.2009 | no | 0/5/15 | 0/5/10/15 | 0/15 |
| Country | Effective date* | Real estate clause | Dividends % | Interest % | Royalties % |
| Turkmenistan | 01.02.2016 | yes | 0/15 | 0/10 | 0/10 |
| UAE | 01.09.2004 | no | 0/10 | 0 | 0 |
| Ukraine | 20.05.1999 | yes | 5/15 | 5 | 0/5/10 |
| United Kingdom | 01.03.2019 | yes | 0/10/15 | 0 | 0 |
| USA | 01.02.1998 | yes | 5/15 | 0 | 0/10 |
| Uzbekistan | 01.08.2001 | no | 5/15 | 10 | 5 |
| Venezuela | 17.03.2007 | yes | 5/15 | 4.95/10 | 5 |
| Vietnam | 01.01.2010 | yes | 0/5/10/15 | 0/10 | 10 |
Status as of January 1st, 2023 according to the Austrian Ministry of Finance (BMF) Signed but not yet effective are DTAs with Libya, Syria and Argentinia.
* For details of effective dates of application, see applicable DTA.
** Suspended unilaterally by Russia on August 8, 2023, and suspended by Austria on December 7, 2023. As a result, double taxation is hardly avoidable.
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