What is the dividend withholding rate between Czech Republic and Israel?
Under the Czech Republic-Israel 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 Czech Republic's 34 active treaty partners, and 15% across Israel's 24 active partners.
Network Comparison
Czech Republic
Rank 27 of 34 active treaties (lowest rate = #1)
Lower rates with: United Kingdom (15%), Greece (15%), Ireland (15%)
Higher rates with: Italy (15%), Japan (15%), Norway (15%)
Israel
Rank 9 of 24 active treaties (lowest rate = #1)
Lower rates with: Belgium (15%), Canada (15%), Switzerland (15%)
Higher rates with: Germany (15%), France (15%), United Kingdom (15%)