What is the dividend withholding rate between Netherlands and Slovak Republic?
Under the Netherlands-Slovak Republic tax treaty, the withholding rate on dividends is 10% 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 10% rate compares to a median of 15% across Netherlands's 49 active treaty partners, and 15% across Slovak Republic's 29 active partners.
Network Comparison
Netherlands
Rank 11 of 49 active treaties (lowest rate = #1)
Lower rates with: Japan (10%), Portugal (10%), Saudi Arabia (10%)
Higher rates with: South Africa (10%), Austria (15%), Australia (15%)
Slovak Republic
Rank 5 of 29 active treaties (lowest rate = #1)
Lower rates with: China (10%), France (10%), South Korea (10%)
Higher rates with: Poland (10%), Romania (10%), Russia (10%)