What is the dividend withholding rate between Israel and Sweden?
Under the Israel-Sweden 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 Israel's 24 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Israel
Rank 21 of 24 active treaties (lowest rate = #1)
Lower rates with: Netherlands (15%), Philippines (15%), Portugal (15%)
Higher rates with: Slovak Republic (15%), South Africa (15%), United States (25%)
Sweden
Rank 27 of 44 active treaties (lowest rate = #1)
Lower rates with: Hungary (15%), Indonesia (15%), Ireland (15%)
Higher rates with: Italy (15%), South Korea (15%), Luxembourg (15%)