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The first-time income and capital tax treaty, signed on 13 December 2004, between Luxembourg and Israel was presented to the Luxembourg parliament for approval on 7 October 2005. Once the treaty has entered into force, it will generally apply retroactively from 1 January 2004. The treaty was concluded in the French, Hebrew and English language, each text having equal authenticity, and generally follows the OECDE Model Convention.

09 November 2005|Treaty Development|Luxembourg-Israel

The maximum withholding tax rates are:

15% on dividends, in general, 5% if the beneficial owner is a company (other than a partnership) that holds directly at least 10% of the capital of the company paying the dividends and 10% if the beneficial owner is a Luxembourg company that holds directly at least 10% of the capital of the Israeli company paying the dividends if the profits of the Israeli company were taxed at a spe…

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