What is the dividend withholding rate between Denmark and Slovak Republic?
Under the Denmark-Slovak Republic 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 Denmark's 36 active treaty partners, and 15% across Slovak Republic's 29 active partners.
Network Comparison
Denmark
Rank 32 of 36 active treaties (lowest rate = #1)
Lower rates with: Romania (15%), Sweden (15%), Singapore (15%)
Higher rates with: United States (15%), Vietnam (15%), Egypt (20%)
Slovak Republic
Rank 17 of 29 active treaties (lowest rate = #1)
Lower rates with: Switzerland (15%), Czech Republic (15%), Germany (15%)
Higher rates with: Spain (15%), Finland (15%), United Kingdom (15%)