πŸ‡«πŸ‡·β†”πŸ‡ΈπŸ‡ͺ

What is the dividend withholding rate between France and Sweden?

Under the France-Sweden tax treaty, the withholding rate on dividends is 15% 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 15% rate compares to a median of 15% across France's 49 active treaty partners, and 15% across Sweden's 44 active partners.

Network Comparison

France

Rank 43 of 49 active treaties (lowest rate = #1)

Lower rates with: Portugal (15%), Romania (15%), Russia (15%)

Higher rates with: Singapore (15%), Thailand (15%), Turkey (15%)

Sweden

Rank 21 of 44 active treaties (lowest rate = #1)

Lower rates with: Denmark (15%), Spain (15%), Finland (15%)

Higher rates with: United Kingdom (15%), Greece (15%), Hungary (15%)

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 β€” the residence country may still tax the income. This is not tax advice.

Related Questions: France - Sweden