What is the dividend withholding rate between China and Sweden?
Under the China-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 10% across China's 47 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
China
Rank 33 of 47 active treaties (lowest rate = #1)
Lower rates with: Portugal (10%), Romania (10%), Russia (10%)
Higher rates with: Singapore (10%), Slovak Republic (10%), Turkey (10%)
Sweden
Rank 2 of 44 active treaties (lowest rate = #1)
Lower rates with: Chile (10%)
Higher rates with: Czech Republic (10%), Egypt (10%), India (10%)