The income and capital tax treaty between Costa Rica and Germany entered into force on 10 August 2016. The treaty, signed 13 February 2014, is the first of its kind between the two countries, although a tax treaty had been signed in 1993, but never ratified. Taxes Covered The treaty covers Costa Rican income tax, the tax on immovable property and the tax on vehicles, ships and aircraft. It covers German income tax, corporation tax, trade tax and capital tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is company directly holding at least 20% of the paying...