The income and capital tax treaty between Ghana and Luxembourg was signed on 13 December 2021. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Ghana income tax and covers Luxembourg income tax on individuals, corporation tax, capital tax, and communal trade tax. Withholding Tax Rates Dividends - 7% Interest - 7%, with an exemption if: the beneficial owner is a Contracting State, or the central bank, a political subdivision, or local authority thereof; the interest is paid by the Contracting State in which the interest arises, or by a political subdivision,...