According the new Treaty, the taxes will be applied for the income obtained starting with 1st of September 2019 and the new tax rates are as follows:
(i) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;
(ii) 10 per cent of the gross amount of the dividends, in all other cases.
(i) 7 per cent of the gross amount of the interest.
(i) 5 per cent of the gross amount.
Impact on investors: The new DTT between Romania and Bosnia & Herzegovina will create a favourable tax environment for eligible investors from both countries.