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What is the interest withholding rate between Spain and Luxembourg?
Under the Spain-Luxembourg tax treaty, the withholding rate on interest is 10%. Certain types of interest (such as government bonds) may qualify for additional exemptions under specific treaty articles. This 10% rate compares to a median of 10% across Spain's 40 active treaty partners, and 0% across Luxembourg's 27 active partners.
Network Comparison
Spain
Rank 27 of 40 active treaties (lowest rate = #1)
Lower rates with: Indonesia (10%), Japan (10%), South Korea (10%)
Higher rates with: Mexico (10%), Netherlands (10%), New Zealand (10%)
Luxembourg
Rank 21 of 27 active treaties (lowest rate = #1)
Lower rates with: Brazil (10%), Canada (10%), China (10%)
Higher rates with: India (10%), Italy (10%), Japan (10%)
Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.