What is the dividend withholding rate between Czech Republic and Norway?
Under the Czech Republic-Norway 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 Czech Republic's 34 active treaty partners, and 15% across Norway's 40 active partners.
Network Comparison
Czech Republic
Rank 30 of 34 active treaties (lowest rate = #1)
Lower rates with: Israel (15%), Italy (15%), Japan (15%)
Higher rates with: New Zealand (15%), Slovak Republic (15%), United States (15%)
Norway
Rank 14 of 40 active treaties (lowest rate = #1)
Lower rates with: China (15%), Colombia (15%), Cyprus (15%)
Higher rates with: Germany (15%), Denmark (15%), Egypt (15%)