What is the dividend withholding rate between Czech Republic and Romania?
Under the Czech Republic-Romania tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 10% 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 10% rate compares to a median of 15% across Czech Republic's 34 active treaty partners, and 15% across Romania's 30 active partners.
Network Comparison
Czech Republic
Rank 9 of 34 active treaties (lowest rate = #1)
Lower rates with: India (10%), South Korea (10%), Netherlands (10%)
Higher rates with: Russia (10%), Sweden (10%), Singapore (10%)
Romania
Rank 5 of 30 active treaties (lowest rate = #1)
Lower rates with: Austria (5%), China (10%), Cyprus (10%)
Higher rates with: India (10%), Italy (10%), Japan (10%)