Attn.: NSD's Clients
Please be advised that the Protocol signed by Russia and Luxembourg to amend the Double Taxation Treaty between the Government of the Russian Federation and the Government of the Grand Duchy of Luxembourg did not take effect on 1 January 2021 (the initially proposed effective date).
Luxembourg has failed to pass its national regulations required to make amendments to the DTT to increase the withholding tax rate for dividend and interest income to 15%.
As Luxembourg has not completed its ratification procedures, the tax rates set out in the unamended version of the DTT will remain applicable in 2021.
* – особые льготы/special privileges
** – налоговые ограничения/ fiscal constraints
| Код страны Code of country | Страна Country |
Соглашение Double Taxation Treaty |
Тип дохода Type of income | Ставка налога по cоглашению Tax rate under agreements |
Особые льготы Special privileges |
Применяемая ставка Applicable tax rate |
||
| Статья/ Article Статья Article/ Пункт/ Point |
Пункт/ Point Статья Article/ Пункт/ Point |
Подпункт или абзац Subsection or paragraph |
||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| LU | Люксембург/ Luxembourg |
10 | 2 | 2 | Дивиденды / Dividends | 5 | * | 15 |
| LU | Люксембург/ Luxembourg |
10 | 2 | 3 | Дивиденды / Dividends | 15 | 15 | |
| LU | Люксембург/ Luxembourg |
11 | 1 | Проценты/ Interest | - | - | ||
If you have any questions related to this communication, please contact your account managers by telephone: +7 495 956-27-90/91.