What is the dividend withholding rate between Denmark and Finland?
Under the Denmark-Finland tax treaty, the withholding rate on dividends is 15% 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 15% rate compares to a median of 15% across Denmark's 36 active treaty partners, and 15% across Finland's 34 active partners.
Network Comparison
Denmark
Rank 12 of 36 active treaties (lowest rate = #1)
Lower rates with: Czech Republic (15%), Germany (15%), Spain (15%)
Higher rates with: France (15%), United Kingdom (15%), Greece (15%)
Finland
Rank 15 of 34 active treaties (lowest rate = #1)
Lower rates with: Canada (15%), Czech Republic (15%), Germany (15%)
Higher rates with: Spain (15%), France (15%), United Kingdom (15%)