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Estonia · Law · SE

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Law on the ratification of the agreement between the Republic of Estonia and the Sultanate of Oman on the avoidance of double taxation and the prevention of tax evasion and the accompanying protocol

avaldatud riigiteatajasEstonia· Riigikogu· ET

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8 September 2025

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AVALDATUD_RIIGITEATAJAS

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23 October 2025

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Summary

The agreement follows the OECD model agreement and regulates the sharing of taxation rights between two countries, ensuring equal treatment of individuals and eliminating international double taxation. According to the agreement, the country of source of income cannot tax dividends to the extent of more than 10%, and in certain cases, for example, with a shareholding of at least 20%, dividends are tax-free. No more than 5% may be withheld from the interest, and in some cases, for example, when the recipient of the interest is another country or central bank, they are tax free. In the case of license fees, the taxation limit is 8%. The agreement also provides for the obligation of mutual exchange of information, which helps to prevent tax evasion and tax fraud.

Machine translation from Estonian. The official text remains authoritative.

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33 official files

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