Website Last updated:

June 26, 2026

This convention eliminates double taxation and prevents tax evasion regarding income taxes. It applies to the UAE's income and corporate income tax, and the Czech Republic's tax on income of individuals and legal persons. The treaty establishes a withholding tax rate for dividends at 5% and for royalties at 10%. Notably, interest arising in one state and paid to a resident of the other is taxable only in the recipient's state of residence. A provision also allows for the application of domestic laws for the taxation of income derived from natural resources.

Agreement between the CZECH REPUBLIC and the UNITED ARAB EMIRATES for the Elimination of Double Taxation with respect to Taxes on Income and for the Prevention of Tax Evasion and Avoidance

StatusIn Force

Signed on24 May 2023

Entered into force1 January 2025

Amended on-

Terminated on-

THE CZECH REPUBLIC AND THE UNITED ARAB EMIRATES,

intending to eliminate double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions) and desiring to further develop their economic relations and to enhance their co-operation in tax matters,

have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income From Immovable Property

Article 7 - Business Profits

Article 8 - Activities Connected With Natural Resources

Article 9 - Shipping And Air Transport

Article 10 - Associated Enterprises

Article 11 - Dividends

Article 12 - Interest

Article 13 - Royalties

Article 14 - Capital Gains

Article 15 - Income From Employment

Article 16 - Directors' Fees

Article 17 - Artistes And Sportsmen

Article 18 - Pensions

Article 19 - Government Service

Article 20 - Students

Article 21 - Other Income

Article 22 - Elimination Of Double Taxation

Article 23 - Non-discrimination

Article 24 - Mutual Agreement Procedure

Article 25 - Exchange Of Information

Article 26 - Members Of Diplomatic Missions And Consular Posts

Article 27 - Miscellaneous Provisions

Article 28 - Entry Into Force

Article 29 - Termination

Article 1
Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered