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The first-time income tax treaty and protocol between Chile and Sweden, signed on 4 June 2004, entered into force on 30 December 2005. The treaty generally applies from 1 January 2006.

19 February 2006|Treaty Development|Chile-Sweden

The maximum rates of withholding tax are:

…

-		10% on dividends in general and 5% if the beneficial owner is a company which directly or indirectly controls at least 20% of the voting power in the company paying the dividends;
-		15% on interest in general and 5% on interest derived from loans granted by banks and insurance companies; and

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