{"version":2,"checked_at":"2026-11-12","rows":[{"country":"Switzerland","path":"/tax-treaties/switzerland-uae","dividends":"5% where the beneficial owner is a company holding directly at least 10% of capital; 15% otherwise (Art 10(2)). Exempt for the state, central bank, pension funds and government investment bodies (Art 10(3)).","interest":"0%: taxable only in the residence state (Art 11(1)).","royalties":"0%: taxable only in the residence state (Art 12(1)); equipment rentals treated as business profits (Protocol para 4).","position_as_at":"2026-11-11","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"},{"country":"Germany","path":"/tax-treaties/germany-uae","dividends":"No treaty","interest":"No treaty","royalties":"No treaty","position_as_at":"2026-11-11","source":"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2026-01-07-stand-DBA-1-januar-2026.pdf?__blob=publicationFile&v=3"},{"country":"France","path":"/tax-treaties/france-uae","dividends":"0%: \"ne sont imposables que dans cet autre Etat\" (Art 8(1)). No participation threshold.","interest":"0%: taxable only in the residence state (Art 9(1)).","royalties":"0%: taxable only in the residence state (Art 10(1)); includes equipment.","position_as_at":"2026-11-12","source":"https://bofip.impots.gouv.fr/export/pdf/10810"},{"country":"United Kingdom","path":"/tax-treaties/uae-uk","dividends":"0% (exempt at source), Art 10(2)(a). 15% for dividends paid by a property investment vehicle out of exempt property income (Art 10(2)(b)); exempt again where the beneficial owner is a pension scheme. No participation threshold.","interest":"Taxable only in the residence state (exempt at source) where the UAE resident is the beneficial owner and either (a) it is within Art 11(3)(a): the state or its bodies, an individual, a listed company, a pension scheme, an unrelated financial institution, or a company whose structure the competent authority accepts was not set up mainly to obtain the treaty benefit; or (b) the interest is paid by a Contracting State, its political subdivisions, local governments, local authorities or statutory bodies (Art 11(3)(b)). Otherwise no treaty limit, so UK domestic WHT applies (20% on yearly interest within ITA 2007 s 874). HMRC summary: \"No relief (note 2)\".","royalties":"0% (taxable only in residence state), Art 12(1).","position_as_at":"2026-11-11","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"},{"country":"Hong Kong","path":"/tax-treaties/hong-kong-uae","dividends":"0% for the other party's government bodies and wholly owned entities; 5% otherwise (Art 10(2)). No participation threshold.","interest":"5% (Art 11(2)); listed government bodies exempt (Art 11(3)).","royalties":"5% (Art 12(2)); definition includes equipment.","position_as_at":"2026-11-11","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"},{"country":"India","path":"/tax-treaties/india-uae","dividends":"10% (Art 10(2)); no participation threshold. Government and specified bodies exempt (Art 24).","interest":"5% on loans from banks or similar financial institutions; 12.5% otherwise (Art 11(2)); government and central bank exempt (Art 11(3)).","royalties":"10% (Art 12(2)); definition includes industrial, commercial or scientific equipment.","position_as_at":"2026-11-12","source":"https://www.incometaxindia.gov.in/w/uae-comprehensive-agreements-1"},{"country":"Netherlands","path":"/tax-treaties/netherlands-uae","dividends":"5% where the beneficial owner is a company whose capital is wholly or partly divided into shares and which holds directly at least 10% of the capital; 10% otherwise (Art 10(2)). Exempt for the specified public bodies and pension funds listed in Art 10(3).","interest":"0%: taxable only in the residence state (Art 11(1)).","royalties":"0%: taxable only in the residence state (Art 12(1)).","position_as_at":"2026-11-11","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"},{"country":"Saudi Arabia","path":"/tax-treaties/saudi-arabia-uae","dividends":"5% (Art 10(2)). No participation threshold.","interest":"0%: income from debt claims taxable only in the residence state (Art 11(1)).","royalties":"10% (Art 12(2)); definition includes equipment.","position_as_at":"2026-11-12","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"},{"country":"Singapore","path":"/tax-treaties/singapore-uae","dividends":"0%: \"taxable only in that other State\" (Art 10(1) as amended by the Second Protocol). No participation threshold.","interest":"0%: taxable only in the residence state (Art 11(1) as amended).","royalties":"5% (Art 12(2)); Art 12(3) allows exemption of certain industrial royalties; equipment removed from the definition by the Second Protocol.","position_as_at":"2026-11-12","source":"https://www.iras.gov.sg/media/docs/default-source/dtas/singapore-united-arab-emirates-dta-%28ratified%29%28mli%29%282-sep-2019%29.pdf"}]}