What is the dividend withholding rate between Colombia and Sweden?
Under the Colombia-Sweden 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 Colombia's 19 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Colombia
Rank 18 of 19 active treaties (lowest rate = #1)
Lower rates with: Netherlands (15%), Norway (15%), Poland (15%)
Higher rates with: United States (15%)
Sweden
Rank 15 of 44 active treaties (lowest rate = #1)
Lower rates with: Belgium (15%), Canada (15%), Switzerland (15%)
Higher rates with: Cyprus (15%), Germany (15%), Denmark (15%)