Ondernemen in het buitenland - belastingtarieven in het buitenland
Laatst gewijzigd:
23-06-2009
|
Belastingtarieven (2009) |
||||||
| Corporate tax | Regular VAT | WHT on dividends | WHT on interest | WHT on royalties | Net wealth tax | |
|
|
% |
% |
% |
% |
% |
% |
|
|
|
|
|
|
|
|
| Albania | 10 | 20 | 10 | 10 | 10 | 0 |
|
Armenia |
20 | 20 | 0/10 | 10 | 10 | 0 |
| Austria | 25 | 20 | 25 | 0 | 0/20 | 0 |
| Azerbaijan | 22 | 18 | 10 | 10 | 14 | 0 |
| Belarus | 24 | 18 | 15 | 10 | 15 | 0 |
| Belgium | 33,99 | 21 | 10/25 | 0/15 | 0/15 | 0 |
| Bulgaria | 10 | 20 | 5 | 10 | 10 | 0 |
| Croatia | 20 | 22 | 0 | 0/15 | 15 | 0 |
| Cyprus | 10/25 | 15 | 0 | 0 | 0/5/10 | 0 |
| Czech Republic | 20 | 19 | 15 | 0/15 | 0/10/15 | 0 |
| Denmark | 25 | 25 | 28 | 0/25 | 0/25 | 0 |
| Estonia | 21 | 18 | 21 | 0 | 0/10 | 0 |
| Finland | 26 | 22 | 28 | 0/28 | 0/28 | 0 |
| France | 33 | 19,6 | 25 | 0/18 | 0/33,33 | yes |
|
Georgia |
15 |
18 |
5 |
7,5 |
10 |
0 |
| Germany | 15 | 19 | 25 | 0/25 | 15 | 0 |
| Gibraltar | 27 | 0 | 0 | 0 | 0 | 0 |
| Greece | 20/25 | 19 | 10 | 0/10/25 | 0/20 | 0 |
| Guernsey | 0 | 0 | 0 | 0 | 0 | 0 |
| Hungary | 16 | 20 | 0 | 0 | 0 | 0 |
| Iceland | 15 | 24,5 | 10 | 0 | 0 | 0 |
| Ireland | 12,5/25 | 21,5 | 20 | 0/20 | 0/20 | 0 |
| Isle of Man | 0/10 | 17,5 | 0 | 0 | 0 | 0 |
| Italy | 3,9/27,5 | 20 | 1,375/12,5/27 | 0/12,5/27 | 30 | 0 |
| Jersey | 0/10/20 | 3 | 0 | 0 | 0 | 0 |
| Latvia | 15 | 21 | 10 | 0/5/10 | 0/10/15 | 0 |
| Liechtenstein | 20 | 7,6 | 0 | 0 | 0 | yes |
| Lithuania | 20 | 19 | 20 | 0/10 | 10 | 0 |
| Luxembourgh | 21 | 15 | 15 | 0/15 | 0 | 0 |
| Macedonia | 0/10 | 18 | 10 | 10 | 10 | 0 |
| Malta | 15/35 | 18 | 0 | 0 | 0 | 0 |
| Moldova | 0 | 20 | 15 | 0/10 | 10 | 0 |
| Monaco | 33,33 | 19,6 | 0 | 0 | 0 | 0 |
|
Montenegro |
9 |
17 |
9 |
5 |
9 |
0 |
| Netherlands | 20/23/25,5 | 19 | 15 | 0/15 | 0 | 0 |
| Norway | 28 | 25 | 25 | 0 | 0 | yes |
| Poland | 19 | 22 | 0/19 | 10/20 | 10/20 | 0 |
| Portugal | 20/25 | 14/20 | 20 | 0/10/20 | 0/15 | 0 |
| Romania | 16 | 19 | 16 | 0/10/16 | 0/10/16 | 0 |
| Russia | 20 | 18 | 15 | 0/9/15/20 | 20 | 0 |
| Serbia | 10 | 18 | 20 | 20 | 20 | 0 |
| Slovak Republic | 19 | 19 | 0/19 | 0/19 | 0/19 | 0 |
| Slovenia | 21 | 20 | 15 | 0/15 | 0/15 | 0 |
| Spain | 30 | 16 | 18 | 0/18 | 10/24 | 0 |
| Sweden | 26,3 | 25 | 0/30 | 0 | 0 | 0 |
| Switzerland (Fed) | 8,5 | 7,6 | 35 | 0/3/35 | 0 | yes |
| Turkey | 20 | 18 | 15 | 0/10/15 | 20 | 0 |
| Ukraine | 25 | 20 | 15 | 0/15 | 15 | 0 |
| United Kingdom | 28 | 15 | 0 | 0/20 | 0/20 | 0 |
Wat kan TCI voor u betekenen ?
TCI kan u adviseren op optimale strategie voor uw buitenlandse activiteiten.
Voor de buitenlandse fiscale aspecten kan TCI een beroep doen op haar wereldwijde netwerk van lokale belastingadviseurs.
Indien u van u onze diensten gebruik wilt maken, kunt u ons bereiken via e-mail of u kunt ons op ons kantoor bellen op nummer 010-2010466.
Wij maken graag tijd voor u !!
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