On 15 July 2022, Moldova's parliament approved the law for the ratification of the pending income tax treaty with France. The treaty, signed 15 June 2022, replaces a treaty signed in 2006 that never entered into force.
Taxes Covered
The treaty covers French income tax, corporation tax, contributions on corporation tax, and general social contributions and contributions for the repayment of the social debt. It covers Moldovan income tax.
Withholding Tax Rates
- Dividends -
- 5% if the benef…