On 13 January 2016, the income and capital tax treaty between Croatia and Luxembourg entered into force. The treaty, signed 20 June 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Croatian profit tax, income tax, and the local income tax and any surcharges. It covers Luxembourg individual income tax, corporation tax, capital tax and the communal trade tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 10% of the paying company's capital, otherwise 15% Interest - 0% if the beneficial owner is a...