What is the dividend withholding rate between Czech Republic and Sweden?
Under the Czech Republic-Sweden tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 0% 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 Czech Republic's 34 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Czech Republic
Rank 11 of 34 active treaties (lowest rate = #1)
Lower rates with: Netherlands (10%), Romania (10%), Russia (10%)
Higher rates with: Singapore (10%), Turkey (10%), Australia (15%)
Sweden
Rank 3 of 44 active treaties (lowest rate = #1)
Lower rates with: Chile (10%), China (10%)
Higher rates with: Egypt (10%), India (10%), Japan (10%)