What is the dividend withholding rate between Switzerland and Sweden?
Under the Switzerland-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 Switzerland's 49 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Switzerland
Rank 43 of 49 active treaties (lowest rate = #1)
Lower rates with: Portugal (15%), Romania (15%), Russia (15%)
Higher rates with: Singapore (15%), Slovak Republic (15%), Thailand (15%)
Sweden
Rank 14 of 44 active treaties (lowest rate = #1)
Lower rates with: Australia (15%), Belgium (15%), Canada (15%)
Higher rates with: Colombia (15%), Cyprus (15%), Germany (15%)