What is the dividend withholding rate between Chile and Denmark?
Under the Chile-Denmark tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 5% 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 Chile's 25 active treaty partners, and 15% across Denmark's 36 active partners.
Network Comparison
Chile
Rank 15 of 25 active treaties (lowest rate = #1)
Lower rates with: Switzerland (15%), Colombia (15%), Germany (15%)
Higher rates with: France (15%), United Kingdom (15%), Ireland (15%)
Denmark
Rank 7 of 36 active treaties (lowest rate = #1)
Lower rates with: Australia (15%), Canada (15%), Switzerland (15%)
Higher rates with: Cyprus (15%), Czech Republic (15%), Germany (15%)