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Türkiye–Luxembourg double tax treaty: withholding tax rates

Under the double taxation treaty between Türkiye and Luxembourg, tax in the country where the payment arises may not exceed the rates below.

Last updated:

Maximum withholding rates in the source country

Payment typeMaximum rateCondition
Dividends
Treaty art. 10		10%Company (not a partnership) directly holding at least 25% of the capital
20%All other cases
Interest
Treaty art. 11		10%Loans with a term of more than two years
15%All other cases
Royalties (licence fees)
Treaty art. 12		10%In all cases

Treaty dates

Signed9 June 2003
Official Gazette8 January 2005, issue 25694
Entry into force18 January 2005
Applies to taxes from1 January 2006

How the rates apply

  • The rate in the table is the most the source country may charge. If that country's own law sets a lower rate, the lower rate applies.
  • The reduced rate requires the recipient to be the beneficial owner of the income. For payments from Türkiye, the recipient's certificate of residence should be obtained before payment.
  • The rates do not apply to income connected with a permanent establishment or fixed base of the recipient in the source country; the business profits or independent services rules apply instead.
  • Türkiye's domestic rates: Withholding tax rates · Certificate of residence: Tax treaties and certificate of residence · Payments abroad: Tax on payments abroad

To assess which rate applies to your structure: Contact · Double taxation

Source

Last checked: 4 November 2026. Rates are taken from the treaty text; for protocols and later amendments, the official text prevails.