What is the dividend withholding rate between Malaysia and Netherlands?
Under the Malaysia-Netherlands 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 10% across Malaysia's 24 active treaty partners, and 15% across Netherlands's 49 active partners.
Network Comparison
Malaysia
Rank 4 of 24 active treaties (lowest rate = #1)
Lower rates with: Switzerland (0%), Germany (0%), France (0%)
Higher rates with: Singapore (0%), Turkey (0%), United States (0%)
Netherlands
Rank 2 of 49 active treaties (lowest rate = #1)
Lower rates with: Brazil (0%)
Higher rates with: United Arab Emirates (10%), China (10%), Czech Republic (10%)