They are charged on different types income: dividends, sale of shares, sale of real estate, royalties, technical services and others payable by local persons in favor of foreign legal entities. The rate is 10% on the total amount of realized income. Dividends and liquidation shares are taxed at 5% tax rate.
When implementing the System for avoidance of double taxation these tax liabilities can be reduced. They are not taxed with withholding tax income from dividends and liquidation shares in favor of companies that are resident for tax purposes in the European Union.
The tax rate is 5% for income from interest and royalties received by local legal entities categorized as such within the European Economic Community /in the general case it is 10%/.