What is the dividend withholding rate between Romania and Sweden?
Under the Romania-Sweden 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 Romania's 30 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Romania
Rank 11 of 30 active treaties (lowest rate = #1)
Lower rates with: Japan (10%), South Korea (10%), Norway (10%)
Higher rates with: Slovak Republic (10%), United States (10%), Australia (15%)
Sweden
Rank 8 of 44 active treaties (lowest rate = #1)
Lower rates with: India (10%), Japan (10%), Portugal (10%)
Higher rates with: Slovak Republic (10%), Austria (15%), Australia (15%)