What is the dividend withholding rate between Chile and Sweden?
Under the Chile-Sweden tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 5% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 10% rate compares to a median of 15% across Chile's 25 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Chile
Rank 6 of 25 active treaties (lowest rate = #1)
Lower rates with: Italy (10%), South Korea (10%), Mexico (10%)
Higher rates with: Austria (15%), Australia (15%), Belgium (15%)
Sweden
Rank 1 of 44 active treaties (lowest rate = #1)
Higher rates with: China (10%), Czech Republic (10%), Egypt (10%)