On 21 September 2012, Switzerland and Peru signed an income and capital tax treaty and protocol, in Lima.
The maximum rates of withholding tax are:
| - | 15% on dividends in general; 0% if the beneficial owner is a company that holds directly at least 10% of the capital in the company paying the dividends; | |
| - | 15% on interest payments in general; 10% on interest paid to banks and on credit-buying of equipment; | |
| - | 15% o… |