<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10(2)</td><td>5% / 10% / 15%</td><td>5%: recipient (except individuals and partnerships) holds directly at least 10% of the capital / 10%: all other cases / 15%: distributing company is a real estate investment company which is tax-exempt regarding all or parts of its profits or which can deduct the distributions</td></tr><tr><td>Interest</td><td>Article 11(1)</td><td>0% (residence state only)</td><td>Beneficial owner must be a resident of the other Contracting State</td></tr></table>