이중과세 조약 검사기

국가 간 원천징수 조세조약 세율을 조회하세요.

결과

15%

20%

$500

Form 85

W-8BEN

이 도구가 마음에 드시나요? portfolios.tools를 영원히 무료로 유지하는 데 도움을 주세요.

$1$50

작동 방식

Select your country of tax residence, the source country where income originates, income type, and income amount. The tool queries bundled treaty data. Compare US source interest paid to a UK resident against US source royalties to see how income type changes the applicable withholding rate under the same country pair. Enter annual dividend income from multiple sources to prioritize which treaty forms to file first based on largest savings. Use the savings column to decide whether professional filing help pays for itself on smaller amounts. Run query before foreign dividends arrive so W8BEN reaches payer before ex dividend record date withholding applies. US source royalties to UK often face reduced treaty rate versus thirty percent statutory withholding. Run query before foreign dividends arrive so W8BEN reaches payer before ex dividend record date withholding applies. US source royalties to UK often face reduced treaty rate versus thirty percent statutory withholding.

Review treaty rate, domestic rate, potential tax savings, and required documentation forms for the selected country pair. Use the savings figure to decide whether pursuing treaty relief is worth the compliance cost on smaller income amounts. Large cross border portfolios often recover thousands annually through proper form filing. Document the treaty article cited when preparing foreign tax credit schedules for your home country return. Compare domestic versus treaty columns side by side before estimating total tax on your global income. Savings figure guides whether treaty paperwork is worth CPA time on smaller passive portfolios below a few thousand annual foreign income. Compare US source dividend to German resident versus French resident to see treaty rate differences on same income. Savings figure guides whether treaty paperwork is worth CPA time on smaller passive portfolios below a few thousand annual foreign income. Compare US source dividend to German resident versus French resident to see treaty rate differences on same income.

global income. Savings figure guides whether treaty paperwork is worth CPA time on smaller passive portfolios below a few thousand annual foreign income. Compare US source dividend to German resident versus French resident to see treaty rate differences on same income. Savings figure guides whether treaty paperwork is worth CPA time on smaller passive portfolios below a few thousand annual foreign income. Compare US source dividend to German resident versus French resident to see treaty rate differences on same income.

입력값이 변경될 때마다 이중과세 조약 검사기을(를) 사용하세요: 시장 변동, 새로운 기여금 또는 수정된 개인 가정 후. 소프트웨어 설치 없이 빠른 재실행을 위해 페이지를 북마크하세요.

단계별 안내

이중과세 조약 검사기을(를) 열고 현재 입력값을 입력하세요.
계산된 출력과 요약 테이블을 검토하세요.
가정을 조정하고 시나리오를 나란히 비교하세요.

실전 예제

Select your country of tax residence, the source country where income originates, income type, and income amount. Enter the sample inputs described in How it works to reproduce the scenario step by step.

한 번에 하나의 입력을 조정하여 민감도를 확인하세요. 이중과세 조약 검사기은(는) 즉시 업데이트되므로 행동하기 전에 낙관적 및 보수적 가정을 스트레스 테스트할 수 있습니다.

이 계산기를 사용할 때

Reach for Double Taxation Treaty Checker when look up withholding tax treaty rates between countries.. It suits quick what if analysis before trades, allocation changes, or plan updates.

결정이 세금, 유동성 또는 하나의 공식이 포착하는 것 이상의 다년 전망을 포괄할 때 관련 도구와 함께 사용하세요.

흔한 실수

입력 단위나 오래된 시장 가격을 확인하지 않고 출력을 복사하는 것은 이중과세 조약 검사기에서 흔한 오류입니다. 행동하기 전에 티커, 백분율 및 날짜를 확인하세요.

단일 기준 시나리오만 실행하면 꼬리 위험을 무시합니다. 보수적 입력으로 스트레스 테스트하고 결정이 중요할 때 아래 나열된 관련 도구와 비교하세요.

공식

Treaty Benefit % = Domestic Rate - Treaty Rate. Tax Savings = Income Amount × Treaty Benefit %. Documentation strings returned per country pair from bundled treaty data.

Treaty rates from simplified dataset. Not all country pairs covered. Fallback uses domestic rates. Actual liability may differ with permanent establishment rules or limitation of benefits clauses. Professional tax counsel is recommended for amounts above casual portfolio withholding. Currency of withholding does not change the percentage rate shown here. Limitation of benefits clause can deny treaty rate for holding companies: professional review on large amounts. Permanent establishment rules can block treaty benefits on active business income. Limitation on benefits treaty article may deny reduced rate on holding company structures without substance. Limitation of benefits clause can deny treaty rate for holding companies: professional review on large amounts. Permanent establishment rules can block treaty benefits on active business income. Limitation on benefits treaty article may deny reduced rate on holding company structures without substance.

제한 사항 및 가정

주요 용어

How does the treaty lookup work: The tool looks up residence and source country pairs in a bundled treaty dataset covering US, UK, DE, FR, IE, and more.
What rates apply to different income types: Dividends: US to most countries is 15 percent (30 percent domestic).
모델 가정: Tax Savings equals Income Amount times (Domestic Rate minus Treaty Rate) divided by 100.

대안 비교

Explore more free calculators on portfolios. Use those calculators when double taxation treaty checker alone does not capture the full decision.

portfolios.tools의 내부 링크는 계산기 체인을 도와줍니다: 먼저 이중과세 조약 검사기을(를) 실행한 다음, 아래 관련 섹션의 전문 도구로 엣지 케이스를 검증하세요.

FAQ

How does the treaty lookup work?

The tool looks up residence and source country pairs in a bundled treaty dataset covering US, UK, DE, FR, IE, and more. It returns the treaty withholding rate, the domestic rate without treaty, and the tax savings. Cross border investors use this to estimate withholding on dividends before filing credit claims at home. Run the lookup before receiving foreign distributions so you can submit W-8BEN or equivalent forms to the payer in time. Treat the output as a planning estimate, not a filing position, when treaty articles include limitation of benefits tests.

What rates apply to different income types?

Dividends: US to most countries is 15 percent (30 percent domestic). Interest: often 0 percent treaty rate. Royalties: vary by pair. Non treaty pairs use default domestic rates. Portfolio dividends from US ETFs paid to a German resident typically face 15 percent under the US Germany treaty versus 30 percent without relief. Pension and interest income may qualify for lower rates under specific treaty articles not shown in this simplified lookup. Re run the tool for each income type when your portfolio mixes dividends, bond interest, and licensing royalties. Pension and interest articles differ from dividend defaults: simplified lookup may understate relief on bond coupons. Interest income treaty rate often zero percent while royalties may face ten to fifteen percent withholding. Pension and interest articles differ from dividend defaults: simplified lookup may understate relief on bond coupons. Interest income treaty rate often zero percent while royalties may face ten to fifteen percent withholding.

How are tax savings calculated?

Tax Savings equals Income Amount times (Domestic Rate minus Treaty Rate) divided by 100. This is the dollar amount you save by claiming treaty benefits rather than paying the full domestic rate. On $100,000 of US source dividends, reducing withholding from 30 percent to 15 percent saves $15,000 before home country tax credits. Your residence country may still tax the income but typically allows a credit for foreign taxes already withheld. Credits may be capped at the home country tax on that income slice. Foreign tax credit on residence country return may offset treaty withholding already paid. Foreign tax credit on residence country return may offset treaty withholding already paid.

What documentation do I need?

Required documentation is shown for each country pair (e.g. W-8BEN for US source income). Always consult a tax advisor for filing requirements. Submit forms before payment date when possible; late filing may leave excess withholding recoverable only through amended returns. Keep copies of certified forms with your records for the statute of limitations period in both countries. Some payers require annual renewal even when your circumstances have not changed.

Which country pairs are covered?

Coverage includes US, UK, Germany, France, Ireland cross pairs. Non covered country combinations fall back to domestic rates with a consult tax advisor note. Treaty networks evolve: verify current rates with official tax authority publications before year end planning. Bilateral treaties may be suspended or renegotiated; this dataset reflects common published rates not legal advice. Expats relocating mid year should check whether residence shifts change which treaty applies to the next dividend cycle. Treaty networks change after political events: verify published IRS and HMRC tables at year end planning time. Form W8BEN certification before payment date prevents excess thirty percent statutory withholding on US dividends. Treaty networks change after political events: verify published IRS and HMRC tables at year end planning time. Form W8BEN certification before payment date prevents excess thirty percent statutory withholding on US dividends.

휴대폰이나 태블릿에서 이중과세 조약 검사기을(를) 사용할 수 있나요?

예. 이 도구는 데스크톱과 동일한 공식으로 모바일 브라우저에서 완전히 실행됩니다. 선택적 localStorage는 브라우저 설정에서 활성화된 경우 기기에 입력값을 기억할 수 있습니다.

이중과세 조약 검사기을(를) 사용할 때 내 데이터는 어디에 저장되나요?

당사 서버 어디에도 없습니다. 계산은 브라우저에서 로컬로 실행됩니다. 선택적 localStorage는 기기에서만 양식 필드를 저장하며 네트워크를 통해 포트폴리오 번호를 전송하지 않습니다.

세금 또는 법적 결정에 이중과세 조약 검사기에 의존해야 하나요?

아니요. 이 도구는 교육용 수학만 제공합니다. 세법, 계좌 규칙 및 개인 상황은 다양합니다. 중대한 결과를 초래하는 거래 전에 자격을 갖춘 세무 또는 법률 전문가와 상담하세요.