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What is the dividend withholding rate between Germany and Malaysia?

Under the Germany-Malaysia tax treaty, the withholding rate on dividends is 0% 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 0% rate compares to a median of 15% across Germany's 49 active treaty partners, and 10% across Malaysia's 24 active partners.

Network Comparison

Germany

Rank 2 of 49 active treaties (lowest rate = #1)

Lower rates with: Brazil (0%)

Higher rates with: Saudi Arabia (5%), Hong Kong (10%), United Arab Emirates (15%)

Malaysia

Rank 2 of 24 active treaties (lowest rate = #1)

Lower rates with: Switzerland (0%)

Higher rates with: France (0%), Netherlands (0%), Singapore (0%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

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