- Business
- Childbirth & Education
- Legal Formalities
- Motoring
- Other
- Pensions & Benefits
- Property & Accommodation
- Taxes
- Airports and Airlines Spain
- Paramount Theme Park Murcia Spain
- Corvera International Airport Murcia Spain
- Join us for Tea on the Terrace
- When Expat Eyes Are Smiling
- Meet Wincham at The Homes, Gardens & Lifestyle Show, Calpe
- QROPS 2014
- Spain Increases IHT in Valencia & Murcia
- Removals to Spain v Exports from Spain
- The Charm of Seville
- Gibraltar Relations
- Retiro Park : Madrid
- Community Insurance in Spain
- Calendar Girls
- Considerations when Insuring your Boat in Spain
- QROPS – HMRC Introduces changes that create havoc in the market place
- QROPS – All Change From April 2012
- Liva & Laia : 15th November
Earlier this year Germany and Spain signed a new Double Taxation Treaty. As soon as it comes into effet, the treaty will replace the previous Double Tax Treaty of 1966. A major change is the reduction of withholding tax on dividends from 10 % to 5 % in case the beneficial owner is a company which holds directly at least 10 % of the capital of the company paying the dividends. The WHT on interest and royalties is reduced to nil. Furthermore, the treaty introduces an extended exchange of information clause developed by the OECD in order to eliminate harmful tax competition.