{"id":7180,"date":"2025-08-25T12:30:47","date_gmt":"2025-08-25T10:30:47","guid":{"rendered":"https:\/\/taxing.it\/?p=7180"},"modified":"2026-02-23T19:51:31","modified_gmt":"2026-02-23T18:51:31","slug":"withholding-tax-rates-under-italys-double-taxation-agreements-dtas","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/withholding-tax-rates-under-italys-double-taxation-agreements-dtas\/","title":{"rendered":"Withholding Tax Rates Under Italy&#8217;s Double Taxation Agreements (DTAs)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7180\" class=\"elementor elementor-7180\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d568128 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d568128\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a99aa95\" data-id=\"a99aa95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9433384 elementor-widget elementor-widget-text-editor\" data-id=\"9433384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Tax to be Withheld on Payments to Non Residents<\/h2><p>Italy has an extensive series of rules requiring Italian tax resident businesses and professionals to make withholding of tax on certain payments of various types of income,\u00a0 both where the recipient is tax resident in Italy and non tax resident.<\/p><p>Italy has an extensive network of double taxation treaties that may reduce or eliminate withholding taxes on cross-border payments to non Italian tax residents. Also under the EU Parent-Subsidiary and Interest-Royalties Directives, qualifying payments between associated (as defined) EU entities may be exempt from withholding tax, subject to minimum shareholding and holding period requirements and other conditions.<\/p><p>The table below shows first a summary of Italy&#8217;s domestic withholding tax rules i.e. the rates at which persons who are required to deduct tax at source (generally businesses and professionals) must calculated the tax to be so deducted.\u00a0 Tax withheld from payment must generally be paid to the Italian Exchequer by the middle of the calendar month following the month in which payment is made.<\/p><p>Domestic rates of withholding can be reduced or exempted by operation of a double tax treaty per the third table below.\u00a0 In any case a check needs to be performed in all particular cases to verify e.g.:<\/p><ul><li>that a double tax treaty does apply &#8211; this is especially so where the recipient is a tax transparent entity, such as a a partnership, trust or other hybrid entity or where the recipient is a tax exempt entity (e.g. a pension, mutual or investment fund);<\/li><li>that the benefit of the treaty or an EU directive applies in the circumstances &#8211; e.g. with reference to anti tax avoidance or anti treaty shopping rules;\u00a0<\/li><li>that the arrangements or relationship between payer and payee justify the\u00a0 reduced treaty rate.<\/li><li>domestic tax legislation applies\u00a0 if more favourable for the taxpayer compared to the Treaty.\u00a0<\/li><\/ul><h2>Procedures for Obtaining Withholding Tax Reduction or Exemption<\/h2><div>The recipient of amounts due will need to claim, and provide advance evidence of entitlement to exemption from, or a reduced rate of, withholding tax. The payer is not obliged, under Italian to exempt or reduce a payment pursuant to a double tax treaty or EU directive. If they proceed so to do, they do so at their own risk, and subject to subsequent enquiry or audit from the Italian Tax Agency who will be concerned to check that conditions for exemption\/a reduced rate will apply, usually by reference to supporting documents. Exact documentation will depend on circumstances, but on the whole the recipient will need to produce:<\/div><ul><li>a certificate or certificates, covering relevant periods, issued by the foreign tax agency stating the the recipient is tax resident in that jurisdiction\u00a0<\/li><li>a form of self certification detailing entitlement to reduction\/exemption confirmation that all the relevant conditions are met.<\/li><\/ul><h2>Reclaim of Tax Over-Withheld<\/h2><div>If withholding of tax is made in excess of the amount due by virtue of a treaty or EU directive, then a claim for refund can be made to the Italian Tax Agency, but this might be a lengthy procedure.<\/div><div>Various forms for requesting refund of tax can be found on the Italian <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/schede\/rimborsi\/convenzioni-contro-le-doppie-imposizioni\/modelli-e-istruzioni\" target=\"_blank\" rel=\"noopener\">Tax Agency Website.<\/a><\/div><div>A refund of the Italian withholding tax must be requested usually within 48 months of payment. After that it will be considered out of time and no refund will be made.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f44d32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f44d32\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e13bd4\" data-id=\"3e13bd4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0a40dc elementor-widget elementor-widget-html\" data-id=\"d0a40dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<h2>Domestic Rules - 1<\/h2>\r\n<br>\r\n<h3>Dividends, Interest and Royalties<\/h3>\r\n<br>\r\n<table style=\"width: 100%; border-collapse: collapse;\">\r\n<thead>\r\n<tr>\r\n<th style=\"text-align: left; border-bottom: 2px solid #cccccc; width: 40%;\">Paid to tax residents in<\/th>\r\n<th style=\"text-align: center; border-bottom: 2px solid #cccccc; width: 20%;\">Dividends<\/th>\r\n<th style=\"text-align: center; border-bottom: 2px solid #cccccc; width: 20%;\">Interest<\/th>\r\n<th style=\"text-align: center; border-bottom: 2px solid #cccccc; width: 20%;\">Royalties<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 40%;\">Non-treaty countries<\/td>\r\n<td style=\"text-align: center; width: 20%;\">1.2\/15\/26<\/td>\r\n<td style=\"text-align: center; width: 20%;\">26<\/td>\r\n<td style=\"text-align: center; width: 20%;\">30<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8923a02 elementor-widget elementor-widget-text-editor\" data-id=\"8923a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Notes<\/h2><h3>Dividends<\/h3><p>Generally a 26% withholding tax applies to payments of dividends to Italian tax resident individuals and non residents\u00a0<span style=\"font-family: Monda, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\">under Italian domestic rules<\/span>, but:<\/p><ul><li>there are transitional rules dividends received by\u00a0 holders of \u2018substantial\u2019 shareholdings (i.e. holding more than 20% of voting rights or 25% of the share capital, 2% or 5% in case of listed companies) applicable to dividends paid from profits accrued up to the end of 2017, with particular effective rates of withholding tax. The rate applicable to &#8216;non-substantial&#8221; shareholdings\u00a0 is always 26%.<\/li><li>pursuant to EU Directives payments of dividends, interest, and royalties made by an Italian company to an EU resident group company (immediate parent) can be\u00a0 exempt from withholding tax. subject to conditions (see below).<\/li><li>non-resident recipients of dividends paid by an Italian company persons may have the right to obtain reimbursement for up to 11\/26 of tax withheld at domestic rates,\u00a0 subject to providing evidence that the relevant income is subject to tax in the\u00a0 country of residence. That makes an effective rate of withholding, in case of successful refund claim of 15%.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e853659 elementor-widget elementor-widget-text-editor\" data-id=\"e853659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Interest<\/h2><p>Domestic rules for withholding on interest are complex. An obligation to withhold arises for payments made by most financial intermediaries and corporate borrowers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbbd8e5 elementor-widget elementor-widget-text-editor\" data-id=\"dbbd8e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Royalties<\/h2><p>The domestic rate applies for certain type of royalties\u00a0 on 75% (possibly lower for the under 35&#8217;s) of the gross amount of the royalty paid. Treaty ceilings\u00a0 may apply on the gross amount of the royalty paid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1ab201 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1ab201\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3e43c4\" data-id=\"f3e43c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c289750 elementor-widget elementor-widget-html\" data-id=\"c289750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<h2>Domestic Rules - 2<\/h2>\r\n<br>\r\n<h3>Other Income<\/h3>\r\n<br>\r\n<table style=\"width: 100%; border-collapse: collapse;\">\r\n<thead>\r\n<tr>\r\n<th style=\"text-align: left; border-bottom: 2px solid #cccccc; width: 30%;\">Paid to tax residents in<\/th>\r\n<th style=\"text-align: center; border-bottom: 2px solid #cccccc; width: 15%;\">Income From Employment<\/th>\r\n<th style=\"text-align: center; border-bottom: 2px solid #cccccc; width: 15%;\">Income From Self-Employment<\/th>\r\n<th style=\"text-align: center; border-bottom: 2px solid #cccccc; width: 40%;\">Amounts payable for the use of industrial or commercial plant and equipment<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 30%;\">Non-treaty countries<\/td>\r\n<td style=\"text-align: center; width: 15%;\"><a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates-from-1-january-2024\/\" target=\"_blank\" rel=\"noopener\">Scale Rates<\/a><\/td>\r\n<td style=\"text-align: center; width: 15%;\">30<\/td>\r\n<td style=\"text-align: center; width: 40%;\">30<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e8db2 elementor-widget elementor-widget-text-editor\" data-id=\"a4e8db2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Income From Employment<\/h2><p>If you are employed by an Italian business, the business will withhold tax at source at normal <a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates-from-1-january-2024\/\" target=\"_blank\" rel=\"noopener\">scale rates<\/a> of income taxes, regardless of whether you are tax resident in Italy or not.<\/p><p><span style=\"color: #080a38; font-family: Monda, sans-serif; font-size: 1.25rem; font-weight: bold;\">Scope of Exemption<\/span><\/p><p>Exemption from Italian tax may be available under the terms of an Italian DTA. Many of Italy&#8217;s DTA&#8217;s make provision for taxation only in the country of residence unless the employment is exercised in the other state.\u00a0 Where the employment is exercised is a question on which professional advice as there is wide scope for double taxation as the two tax agencies take a different view. In cases of double taxation the country of residence should offer credit for tax paid in Italy, but this, too needs to be checked.\u00a0 Special rules\u00a0 may apply to categories of worker in certain sectors &#8211; e.g. air crew and sea farers.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70d9c82 elementor-widget elementor-widget-text-editor\" data-id=\"70d9c82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Income From Self Employment\u00a0<\/h2><p>In general Italy&#8217;s DTA&#8217;s provide exemption from Italian tax for income from self employment where the contractor has no &#8220;fixed base&#8221; or &#8220;taxable presence&#8221; on Italian soil from which the business pr professional activity is carried on and which relates to the income generating activity.\u00a0 The definition of &#8220;fixed base&#8221; or &#8220;taxable presence&#8221; is a technical one and will include as office, studio or\u00a0 commercial premises. In certain circumstances, it can include the availability of office space or premises made available by the Italian client.\u00a0 Freelance sub contractors are advised to resolve the question of Italian tax on fees prior to entering into contractual arrangements with an Italian client. Where exemption from Italian tax is confirmed to be available under a specific DTA the contractual arrangements should contain an expression provision that withholding of tax will not be made on fees, subject to the contractor providing the adequate supporting documentation and there being no change to Italian law.<\/p><h3>VAT<\/h3><p>Note that a self employed contractor working for an Italian contractor may be under obligation to register for, and charge Italian VAT on their supplies.\u00a0 \u00a0Specific advice should be sought but in general the self employed offering real estate related services, architects, engineers, event management, construction and real estate refurbishment type services may be required to register for VAT.\u00a0 The VAT position may be an element, although not necessarily a determining one, in the analysis of whether the contractor has a fixed base or not.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71461f4 elementor-widget elementor-widget-text-editor\" data-id=\"71461f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Payment For the Use of Equipment (equipment leasing\/rental etc.)<\/h2><p>Italy classifies the payments made by way of consideration for the use of industrial\/commercial (or scientific) plant &amp; equipment under domestic law usually royalties (canoni) under Italian domestic rules.\u00a0 This means that payments to non-residents are generally subject to 30% withholding tax (typically on the gross amount paid)\u00a0<\/p><p>As can be seen in the table below many Italian treaties provide zero and reduced rates for royalties but each treaty needs to be check to verify whether equipment rentals are included in the the definition of &#8220;royalties&#8221; for the purposes of the treaty.\u00a0<\/p><p>Some of Italy&#8217;s more recent treaties specifically exclude exclude equipment rentals from the definition of royalties and provide that such payments are to be treated as business profits. Hence they are only taxable in Italy (and hence liable to withholding of tax on payment if the recipient has or is deemed to have a <a href=\"https:\/\/taxing.it\/it\/extended-definition-of-permanent-establishment\/\" target=\"_blank\" rel=\"noopener\">permanent establishment (PE)<\/a> in Italy. A specific check is required.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c54158e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c54158e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e8f8e06\" data-id=\"e8f8e06\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37671e3 elementor-widget elementor-widget-html\" data-id=\"37671e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<h2>EU Directives<\/h2>\r\n\r\n<table style=\"width:100%; border-collapse: collapse;\">\r\n  <thead>\r\n    <tr>\r\n      <th style=\"text-align: left; border-bottom: 2px solid #ccc;\">Paid to Qualifying EU Residents<\/th>\r\n      <th style=\"text-align: center; border-bottom: 2px solid #ccc;\">Dividends<\/th>\r\n      <th style=\"text-align: center; border-bottom: 2px solid #ccc;\">Interest<\/th>\r\n      <th style=\"text-align: center; border-bottom: 2px solid #ccc;\">Royalties<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr><td>Corporate Recipients<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n  <\/tbody>\r\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeeaa elementor-widget elementor-widget-text-editor\" data-id=\"bcaeeaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Dividends<\/h2><p>EU Parent-Subsidiary Directive \u2013 <em>Direttiva Madre-Figli<\/em>(Directive 2011\/96\/EU)<br \/>This directive aims to eliminate double taxation on distributions of after tax profits by an Italian subsidiary company to its parent company which is tax resident in another EU Member State.<\/p><h3>Scope of Exemption<\/h3><p>Italian companies paying dividends to qualifying EU parent companies may apply a full exemption from withholding tax, provided the conditions below are met.<\/p><h3>Conditions for Exemption<\/h3><p>Corporate form: Both the Italian subsidiary and the EU parent must be companies listed in the directive\u2019s annex (typically limited liability companies or equivalents).<\/p><p>Tax residency: The parent company must be resident in another EU Member State and subject to corporate income tax there.<\/p><p>Minimum holding: The parent must hold at least 10 per cent of the capital of the Italian subsidiary.<\/p><p>Holding period: The shareholding must be maintained for an uninterrupted period of at least 12 months.<\/p><p>Beneficial ownership: The parent company must be the beneficial owner of the dividends.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17c8206 elementor-widget elementor-widget-text-editor\" data-id=\"17c8206\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Interest and Royalties<\/h2><p><em>Direttiva Interessi e Canoni<\/em> (Directive 2003\/49\/EC)<\/p><p>This directive provides for the exemption from withholding tax on interest and royalty payments made between associated companies in different EU Member States.<\/p><h3>Scope of Exemption<\/h3><p>Italian resident companies or permanent establishments in Italy may pay <strong>interest or royalties<\/strong> to parent companies in other EU Member States <strong>without applying withholding tax<\/strong>, subject to the following conditions.<\/p><h3>Conditions for Exemption<\/h3><ul><li><p><strong>Corporate form<\/strong>: Both payer and recipient must be companies listed in the directive\u2019s annex.<\/p><\/li><li><p><strong>Tax residency<\/strong>: The recipient must be resident in another EU Member State and subject to corporate income tax there.<\/p><\/li><li><p><strong>Minimum holding<\/strong>: The recipient must hold at least 25 per cent of the voting rights <strong>directly<\/strong> in the Italian payer, or vice versa, or both must be held by a third EU company with at least 25 per cent in each.<\/p><\/li><li><p><strong>Holding period<\/strong>: The qualifying shareholding must be maintained for <strong>at least 12 months<\/strong>.<\/p><\/li><li><p><strong>Beneficial ownership<\/strong>: The recipient must be the beneficial owner of the interest or royalties.<\/p><\/li><\/ul><p>These directives are implemented in Italy through Legislative Decrees 136\/1993 and 143\/2005, respectively.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5bad426 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bad426\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6d3c60d\" data-id=\"6d3c60d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0499ebe elementor-widget elementor-widget-html\" data-id=\"0499ebe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<h2>DTA Maximum Rates of Withholding under Treaty<\/h2>\r\n<table style=\"width:100%; border-collapse: collapse;\">\r\n  <thead>\r\n    <tr>\r\n      <th style=\"text-align: left; border-bottom: 2px solid #ccc;\">Amounts Paid to Tax Residents of:<\/th>\r\n      <th style=\"text-align: center; border-bottom: 2px solid #ccc;\">Dividends<\/th>\r\n      <th style=\"text-align: center; border-bottom: 2px solid #ccc;\">Interest<\/th>\r\n      <th style=\"text-align: center; border-bottom: 2px solid #ccc;\">Royalties<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr><td>Albania<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Algeria<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">5\/15<\/td><\/tr>\r\n    <tr><td>Argentina<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/20<\/td><td style=\"text-align: center;\">10\/18<\/td><\/tr>\r\n    <tr><td>Armenia<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">7<\/td><\/tr>\r\n    <tr><td>Australia<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Austria<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/10<\/td><\/tr>\r\n    <tr><td>Azerbaijan<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5\/10<\/td><\/tr>\r\n    <tr><td>Bangladesh<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">0\/10\/15<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Barbados<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Belarus<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/8<\/td><td style=\"text-align: center;\">6<\/td><\/tr>\r\n    <tr><td>Belgium<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Bosnia and Herzegovina<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Brazil<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">15\/25<\/td><\/tr>\r\n    <tr><td>Bulgaria<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Canada<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/5\/10<\/td><\/tr>\r\n    <tr><td>Chile<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">4\/5\/10<\/td><td style=\"text-align: center;\">2\/10<\/td><\/tr>\r\n    <tr><td>China<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Congo<\/td><td style=\"text-align: center;\">8\/15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Croatia<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Cyprus<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Czech Republic<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">n\/a<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>Denmark<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>Ecuador<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Egypt<\/td><td style=\"text-align: center;\">N\/A<\/td><td style=\"text-align: center;\">0\/25<\/td><td style=\"text-align: center;\">15<\/td><\/tr>\r\n    <tr><td>Estonia<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/5\/10<\/td><\/tr>\r\n    <tr><td>Ethiopia<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">20<\/td><\/tr>\r\n    <tr><td>Finland<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>France<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>Georgia<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Germany<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>Ghana<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Greece<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>Hong Kong<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/12.5<\/td><td style=\"text-align: center;\">15<\/td><\/tr>\r\n    <tr><td>Hungary<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Iceland<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>India<\/td><td style=\"text-align: center;\">15\/25<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">20<\/td><\/tr>\r\n    <tr><td>Indonesia<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10\/15<\/td><\/tr>\r\n    <tr><td>Ireland<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Israel<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/10<\/td><\/tr>\r\n    <tr><td>Ivory Coast<\/td><td style=\"text-align: center;\">15\/18<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Japan<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Jordan<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Kazakhstan<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Kyrgyzstan<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Kuwait<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Latvia<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5\/10<\/td><\/tr>\r\n    <tr><td>Lebanon<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Lithuania<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5\/10<\/td><\/tr>\r\n    <tr><td>Luxembourg<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Macedonia<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Malaysia<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">0\/15<\/td><\/tr>\r\n    <tr><td>Malta<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/10<\/td><\/tr>\r\n    <tr><td>Mauritius<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">15<\/td><\/tr>\r\n    <tr><td>Mexico<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">0\/15<\/td><\/tr>\r\n    <tr><td>Moldova<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">5<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Mongolia<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Montenegro<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Morocco<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5\/10<\/td><\/tr>\r\n    <tr><td>Mozambique<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Netherlands<\/td><td style=\"text-align: center;\">5\/10\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>New Zealand<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Norway<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Oman<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Pakistan<\/td><td style=\"text-align: center;\">15\/25<\/td><td style=\"text-align: center;\">0\/30<\/td><td style=\"text-align: center;\">30<\/td><\/tr>\r\n    <tr><td>Panama<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Philippines<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10\/15<\/td><td style=\"text-align: center;\">25<\/td><\/tr>\r\n    <tr><td>Poland<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Portugal<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">12<\/td><\/tr>\r\n    <tr><td>Qatar<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Romania<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Russia<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>San Marino<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">0\/13<\/td><td style=\"text-align: center;\">0\/10<\/td>\r\n    <tr><td>San Marino<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">0\/13<\/td><td style=\"text-align: center;\">0\/10<\/td><\/tr>\r\n    <tr><td>Saudi Arabia<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Senegal<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">15<\/td><\/tr>\r\n    <tr><td>Serbia<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Singapore<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/12.5<\/td><td style=\"text-align: center;\">15\/20<\/td><\/tr>\r\n    <tr><td>Slovak Republic<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">n\/a<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>Slovenia<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>South Africa<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">6<\/td><\/tr>\r\n    <tr><td>South Korea<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Spain<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/12<\/td><td style=\"text-align: center;\">4\/8<\/td><\/tr>\r\n    <tr><td>Sri Lanka<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10\/15<\/td><\/tr>\r\n    <tr><td>Sweden<\/td><td style=\"text-align: center;\">10\/15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Switzerland<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">12.5<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Syria<\/td><td style=\"text-align: center;\">5\/10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">18<\/td><\/tr>\r\n    <tr><td>Taiwan<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Tajikistan<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Tanzania<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">15<\/td><\/tr>\r\n    <tr><td>Thailand<\/td><td style=\"text-align: center;\">15\/20<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">5\/15<\/td><\/tr>\r\n    <tr><td>Trinidad and Tobago<\/td><td style=\"text-align: center;\">0\/10\/20<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/5<\/td><\/tr>\r\n    <tr><td>Tunisia<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/12<\/td><td style=\"text-align: center;\">5\/12\/16<\/td><\/tr>\r\n    <tr><td>Turkey<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Turkmenistan<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">0<\/td><\/tr>\r\n    <tr><td>Uganda<\/td><td style=\"text-align: center;\">15<\/td><td style=\"text-align: center;\">0\/15<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Ukraine<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">7<\/td><\/tr>\r\n    <tr><td>United Arab Emirates<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>United Kingdom<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">8<\/td><\/tr>\r\n    <tr><td>United States<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">0\/5\/8<\/td><\/tr>\r\n     <tr><td>Uruguay<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n    <tr><td>Uzbekistan<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/5<\/td><td style=\"text-align: center;\">5<\/td><\/tr>\r\n    <tr><td>Venezuela<\/td><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">7\/10<\/td><\/tr>\r\n    <tr><td>Vietnam<\/td><td style=\"text-align: center;\">5\/10\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">7.5\/10<\/td><\/tr>\r\n    <tr><td>Zambia<\/td><td style=\"text-align: center;\">5\/15<\/td><td style=\"text-align: center;\">0\/10<\/td><td style=\"text-align: center;\">10<\/td><\/tr>\r\n  <\/tbody>\r\n<\/table>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b19dc0c elementor-widget elementor-widget-text-editor\" data-id=\"b19dc0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Source: <a href=\"https:\/\/www.finanze.gov.it\/it\/Fiscalita-dellUnione-europea-e-internazionale\/convenzioni-e-accordi\/convenzioni-per-evitare-le-doppie-imposizioni\/\" target=\"_blank\" rel=\"noopener\">Italy Finance Ministry<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66f2866 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66f2866\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63a0d5d\" data-id=\"63a0d5d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51a0ed0 elementor-widget elementor-widget-heading\" data-id=\"51a0ed0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Some Examples of How Withholding Tax Works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9558773 elementor-widget elementor-widget-accordion\" data-id=\"9558773\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1561\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-double-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 256.3L7 120.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0L313 86.3c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.4 9.5-24.6 9.5-34 .1zm34 192l136-136c9.4-9.4 9.4-24.6 0-33.9l-22.6-22.6c-9.4-9.4-24.6-9.4-33.9 0L160 352.1l-96.4-96.4c-9.4-9.4-24.6-9.4-33.9 0L7 278.3c-9.4 9.4-9.4 24.6 0 33.9l136 136c9.4 9.5 24.6 9.5 34 .1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Dividends Paid <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1561\"><p>An Italian company pays a dividend of 10,000 to its 100% shareholder resident in the Netherlands. Under Italian domestic law the Italian company must withhold 2,600 of tax, paying the net amount of 7,400 to the NL company and 2,600 to the Italian tax authorities the following month.\u00a0<\/p><p>However if the conditions for the EU Parent\/Subsidiary Directive are met, and the NL company provides evidence of the same the Italian company may be able to proceed the dividends withholding of tax.\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1562\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-double-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 256.3L7 120.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0L313 86.3c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.4 9.5-24.6 9.5-34 .1zm34 192l136-136c9.4-9.4 9.4-24.6 0-33.9l-22.6-22.6c-9.4-9.4-24.6-9.4-33.9 0L160 352.1l-96.4-96.4c-9.4-9.4-24.6-9.4-33.9 0L7 278.3c-9.4 9.4-9.4 24.6 0 33.9l136 136c9.4 9.5 24.6 9.5 34 .1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Interest Paid to EU Finance Center<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1562\"><p>And Italian company has borrowed funds from an associated company in the Czechia which acts as group Treasury Center.\u00a0 The EU Interest &#8211; Royalty directive does not apply as\u00a0 the shares in the Italian company are not owned directly\u00a0 by the Czechia company, or vice versa, and neither company is held directly by a single third company.\u00a0 The maximum withholding rate on interest payments will be set by the Italy-Czechia Treaty, if applicable.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1563\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-double-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 256.3L7 120.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0L313 86.3c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.4 9.5-24.6 9.5-34 .1zm34 192l136-136c9.4-9.4 9.4-24.6 0-33.9l-22.6-22.6c-9.4-9.4-24.6-9.4-33.9 0L160 352.1l-96.4-96.4c-9.4-9.4-24.6-9.4-33.9 0L7 278.3c-9.4 9.4-9.4 24.6 0 33.9l136 136c9.4 9.5 24.6 9.5 34 .1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Professional Fees<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1563\"><p>Arnold is a freelance IT consultant registered for VAT in the UK.\u00a0 They engage with an Italian group of companies to provide services relating to the group&#8217;s website.\u00a0 The total fee is 12,000 payable in three tranches. The initial 4,000 is for work performed in the UK in tax year 1.\u00a0 On payment the Italian company will withhold tax of 1,200 (30% of 4,000) as Arnold did not in place the paper work to support a claim for exemption from Italian tax under the Treaty at the time of engagement, he needs to make a claim for refund from the Italian Tax Agency and wait.<\/p><p>Arnold transfers to Italy where he spends the following year working at the premises of his client managing a small team of developers (hired by the client).\u00a0 It is likely that the Italian Tax agency would take the view in these circumstances that Arnold is working through a fixed base in Italy. This means Arnold needs to register for Italian VAT, comply with Italian accounting, tax and electronic invoicing rules paying taxes and social security via an Italian annual tax return.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-421dd85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"421dd85\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0bd6b7\" data-id=\"e0bd6b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Tax to be Withheld on Payments to Non Residents Italy has an extensive series of rules requiring Italian tax resident businesses and professionals to make withholding of tax on certain payments of various types of income,\u00a0 both where the recipient is tax resident in Italy and non tax resident. Italy has an extensive network of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[706,713,737,744,722],"tags":[],"class_list":["post-7180","post","type-post","status-publish","format-standard","hentry","category-treaties","category-doing-business-in-italy","category-investing-in-italy","category-withholding-tax","category-menupost"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Withholding Tax Rates Under Italy&#039;s Double Taxation Agreements (DTAs) | Taxing.It<\/title>\n<meta name=\"description\" content=\"Tax to be Withheld on Payments to Non ResidentsItaly has an extensive series of rules requiring Italian tax resident businesses and professionals to make\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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