The income and capital tax treaty between Germany and Tunisia entered into force on 16 December 2019. The treaty, signed 8 February 2018, replaces the 1975 tax treaty between the two countries. Taxes Covered The treaty covers German income tax, corporation tax, trade tax, and capital tax. It covers Tunisian corporate income tax, personal income tax, and the tax on establishments of an industrial, commercial, or professional nature. 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 – 2.5% if the beneficial owner...