What is the dividend withholding rate between Greece and Hungary?
Under the Greece-Hungary 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 Greece's 29 active treaty partners, and 15% across Hungary's 31 active partners.
Network Comparison
Greece
Rank 5 of 29 active treaties (lowest rate = #1)
Lower rates with: Egypt (10%), Spain (10%), Finland (10%)
Higher rates with: South Korea (10%), Austria (15%), Australia (15%)
Hungary
Rank 4 of 31 active treaties (lowest rate = #1)
Lower rates with: Austria (10%), Switzerland (10%), China (10%)
Higher rates with: India (10%), Italy (10%), Japan (10%)