Another important factor is the grant of an exemption or tax at a reduced rate on certain receipts such as interest, royalties, dividends, capital gains and others that are connected with a transaction carried out between parties associated with the double taxation prevention treaty. 

 

No. Country Subject of a treaty Reference to the Official Gazette of Tax rate on revenues related to author's royalties (%) Tax rate on revenues related to interest (%) Participation of the owner in total equity of a company Tax rate on revenues related to dividends (%)
1 Albania income, revenue from the property Serbia & Montenegro 11/05 10% 10% up to 25% 15%
25 % and over 5%
2 Belgium income, revenue from the property SFR Yugoslavia 11/81 10% 15% up to 25% 15%
25 % and over 10%
3 Belarus income, revenue from the property FR Yugoslavia 5/98 10% 8% up to 25% 15%
25 % and over 5%
4 Bosnia and Herzegovina income, revenue from the property Serbia & Montenegro 18/04 10% 10% up to 25% 10%
25 % and over 5%
5 Bulgaria income, revenue from the property FR Yugoslavia 1/99 10% 10% up to 25% 15%
25 % and over 5%
6 Czech Republic income, revenue from the property Serbia & Montenegro 3/05 5% 10% any participation 10%
7 Denmark income, revenue from the property SFR Yugoslavia 15/81 10% 0% up to 25% 15%
25 % and over 5%
8 Egypt income Serbia & Montenegro 14/05 15% 15% up to 25 % 15%
25 % and over 5%
9 Finland income, revenue from the property SFR Yugoslavia 8/87 10% 0% up to 25 % 15%
25 % and over 5%
10 France income SFR Yugoslavia 28/75 0% 0% up to 25 % 15%
25 % and over 5%
11 Greece International transport related revenues only SFR Yugoslavia 02/98  -  - 25 % and over 5%
12 Netherlands income, revenue from the property SFR Yugoslavia 12/82 10% 0% up to 25 % 15%
25 % and over 5%
13 Croatia income, revenue from the property Serbia & Montenegro 6/04 10% 10% up to 25 % 10%
25 % and over 5%
14 Italy income, revenue from the property SFR Yugoslavia 2/83 10% 10% any participation 10%
15 China income, revenue from the property FR Yugoslavia 2/97 10% 10% any participation 5%
16 Cyprus income, revenue from the property SFR Yugoslavia 2/86 10% 10% any participation 10%
17 Republic of Korea income, revenue from the property FR Yugoslavia 1/01 10% 10% any participation 10%
18 Kuwait income, revenue from the property FR Yugoslavia 4/03 10% 10% up to 25 % 10%
25 % and over 5%
19 Letonia income, revenue from the property Serbia & Montenegro 3/06 10% 10% up to 25 % 10%
25 % and over 5%
20 Hungary income, revenue from the property FR Yugoslavia 10/01 10% 10% up to 25 % 15%
25 % and over 5%
21 Macedonia (FYR) income, revenue from the property FR Yugoslavia 5/96 10% 10% up to 25 % 15%
25 % and over 5%
22 Malesia income SFR Yugoslavia 15/90 10% 10% any participation 0%
23 Malta income Montenegro 02/09 5% 10% up to 25 % 5%
25 % and over 10%
24 Moldavia income, revenue from the property Serbia & Montenegro 3/06 10% 10% up to 25 % 15%
25 % and over 5%
25 Germany income, revenue from the property SFR Yugoslavia 12/88 10% 0% any participation 15%
26 Norway income, revenue from the property SFR Yugoslavia 9/85 10% 0% any participation 15%
27 Poland income, revenue from the property FR Yugoslavia 2/98 10% 10% up to 25 % 15%
25 % and over 5%
28 Romania income, revenue from the property FR Yugoslavia 4/96 10% 10% any participation 10%
29 Russian Federation income, revenue from the property FR Yugoslavia 3/95 10% 10% up to 25 % 15%
25 % and over 5%
30 Slovakia income, revenue from the property FR Yugoslavia 4/01 10% 10% up to 25 % 15%
25 % and over 5%
31 Slovenia income, revenue from the property Serbia & Montenegro 7/03 10% 10% up to 25 % 10%
25 % and over 5%
32 Sri Lanka income, revenue from the property SFR Yugoslavia 4/86 10% 10% any participation 12.5%
33 Switzerland income, revenue from the property Serbia & Montenegro 11/05 10% 10% up to 20 % 15%
20 % and over 5%
34 Sweden income, revenue from the property SFR Yugoslavia 7/81 0% 0% up to 25 % 15%
25 % and over 5%
35 Turkey income, revenue from the property Serbia & Montenegro 3/06 10% 10% up to 25 % 15%
25 % and over 5%
36 Ukraine income, revenue from the property FR Yugoslavia 4/01 10% 10% up to 25 % 10%
25 % and over 5%
37 Great Britain income SFR Yugoslavia 7/82 10% 10% up to 25 % 15%
25 % and over 5%
38 Ireland income Montenegro 9/11 5% 10% up to 10% 10%
10 % and over 5%
39 Serbia income Montenegro 16/11 5% 10% any participation 10%
40 UAE income, revenue from the property Montenegro 9/12 5% 10% 5 % and over 5%
up to 5% 10%
41 Azerbaijan income Montenegro 8/13 10% 10% any participation 10%
42 Iran income, revenue from the property Serbia & Montenegro 6/05 10% 10% any participation 10%