What is the dividend withholding rate between Switzerland and Malaysia?
Under the Switzerland-Malaysia tax treaty, the withholding rate on dividends is 0% 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 0% rate compares to a median of 15% across Switzerland's 49 active treaty partners, and 10% across Malaysia's 24 active partners.
Network Comparison
Switzerland
Rank 1 of 49 active treaties (lowest rate = #1)
Higher rates with: Saudi Arabia (5%), China (10%), Finland (10%)
Malaysia
Rank 1 of 24 active treaties (lowest rate = #1)
Higher rates with: Germany (0%), France (0%), Netherlands (0%)