What is the dividend withholding rate between Denmark and Sweden?
Under the Denmark-Sweden 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 Sweden's 44 active partners.
Network Comparison
Denmark
Rank 30 of 36 active treaties (lowest rate = #1)
Lower rates with: Pakistan (15%), Poland (15%), Romania (15%)
Higher rates with: Singapore (15%), Slovak Republic (15%), United States (15%)
Sweden
Rank 18 of 44 active treaties (lowest rate = #1)
Lower rates with: Colombia (15%), Cyprus (15%), Germany (15%)
Higher rates with: Spain (15%), Finland (15%), France (15%)