Withholding tax rates
Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.
Dividends
15%
Treaty-reduced WHT
Interest
8%
Treaty-reduced WHT
Royalties
8%
Treaty-reduced WHT
Signed
—
Effective
December 19, 2006
Permanent establishment
Standard OECD model
Key notes
5% on dividends if 25%+ ownership
Jurisdiction profiles
FiscalEyes
Want the full AI analysis on the Germany–Singapore treaty?
FiscalEyes checks treaty eligibility against MLI positions, LOB clauses, beneficial ownership and substance requirements — then models after-tax routing across your group, with source citations.