Details of the Germany - Mauritius Income Tax Treaty (2011), signed on 7 October 2011, have become available. The treaty was concluded in the German and English languages, both texts having equal authenticity. The treaty generally follows the OECD Model.
The maximum rates of withholding tax are:
| - | 15% on dividends in general and 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying t… |