What is the dividend withholding rate between Denmark and Netherlands?
Under the Denmark-Netherlands 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 Netherlands's 49 active partners.
Network Comparison
Denmark
Rank 23 of 36 active treaties (lowest rate = #1)
Lower rates with: Japan (15%), South Korea (15%), Luxembourg (15%)
Higher rates with: Norway (15%), New Zealand (15%), Philippines (15%)
Netherlands
Rank 22 of 49 active treaties (lowest rate = #1)
Lower rates with: Colombia (15%), Cyprus (15%), Germany (15%)
Higher rates with: Egypt (15%), Spain (15%), Finland (15%)