Details of the Czech Republic - Luxembourg Income and Capital Tax Treaty (2013), signed on 5 March 2013, have become available. Once effective, the new treaty will replace the Czech Republic - Luxembourg Income and Capital Tax Treaty (1991), in relations between Luxembourg and the Czech Republic. The treaty was concluded in the English language. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   10% on dividends, but 0% if the receiving company has held directly at least 10% of the capital of the company paying the dividends for an uninterrupted period of...