What is the dividend withholding rate between Austria and Hungary?
Under the Austria-Hungary tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 10% 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 Austria's 36 active treaty partners, and 15% across Hungary's 31 active partners.
Network Comparison
Austria
Rank 8 of 36 active treaties (lowest rate = #1)
Lower rates with: Czech Republic (10%), Egypt (10%), Finland (10%)
Higher rates with: India (10%), Slovak Republic (10%), Australia (15%)
Hungary
Rank 1 of 31 active treaties (lowest rate = #1)
Higher rates with: Switzerland (10%), China (10%), Greece (10%)