What is the dividend withholding rate between South Korea and Sweden?
Under the South Korea-Sweden tax treaty, the withholding rate on dividends is 15% 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 15% rate compares to a median of 15% across South Korea's 48 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
South Korea
Rank 43 of 48 active treaties (lowest rate = #1)
Lower rates with: New Zealand (15%), Pakistan (15%), Portugal (15%)
Higher rates with: Singapore (15%), Turkey (15%), United States (15%)
Sweden
Rank 29 of 44 active treaties (lowest rate = #1)
Lower rates with: Ireland (15%), Israel (15%), Italy (15%)
Higher rates with: Luxembourg (15%), Mexico (15%), Netherlands (15%)