S.L. 123.51 чл. 11Rate of withholding tax.

A payor shall withhold tax on investment income paid to a collective investment scheme at the following rates:

(a) when the investment income in question is income to which article 41(a)(i) of the Act refers, at the rate of at the rate of fifteen cents (0.15) on every euro of such payment;

(b) in every other case, at the rate of ten cents (0.10) on every euro of such payment.