Czechia – Germany
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Czechia) | Statutory (Germany) |
|---|---|---|---|
| Dividends | — | 35% | 25% |
| Interest | — | 35% | 25% |
| Royalties | — | 35% | 15% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Czechia | Germany |
|---|---|---|
| Corporate income tax | 21% | 15% |
| WHT -- dividends | 35% | 25% |
| WHT -- interest | 35% | 25% |
| WHT -- royalties | 35% | 15% |
| VAT / GST | 21% | 19% |
| Personal income (top) | 23% | 45% |
| Capital gains | 0% | 25% |
| Pillar 2 status | none | implemented |
Source: Ministry of Finance of the Czech Republic (as of 2026-05-30)