What is the dividend withholding rate between Colombia and Czech Republic?
Under the Colombia-Czech Republic tax treaty, the withholding rate on dividends is 15% 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 15% rate compares to a median of 15% across Colombia's 19 active treaty partners, and 15% across Czech Republic's 34 active partners.
Network Comparison
Colombia
Rank 9 of 19 active treaties (lowest rate = #1)
Lower rates with: Canada (15%), Switzerland (15%), Chile (15%)
Higher rates with: Germany (15%), France (15%), United Kingdom (15%)
Czech Republic
Rank 19 of 34 active treaties (lowest rate = #1)
Lower rates with: Brazil (15%), Canada (15%), Switzerland (15%)
Higher rates with: Germany (15%), Denmark (15%), Spain (15%)