What is the dividend withholding rate between Netherlands and Sweden?
Under the Netherlands-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 Netherlands's 49 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Netherlands
Rank 44 of 49 active treaties (lowest rate = #1)
Lower rates with: Poland (15%), Romania (15%), Russia (15%)
Higher rates with: Singapore (15%), Thailand (15%), Turkey (15%)
Sweden
Rank 32 of 44 active treaties (lowest rate = #1)
Lower rates with: South Korea (15%), Luxembourg (15%), Mexico (15%)
Higher rates with: Norway (15%), New Zealand (15%), Philippines (15%)