Treaty Relief Assistance Team (TReAT)

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Relief from Japanese Income Taxes on Dividends

As of January 1, 2014, the former reduced Japanese withholding tax of 7.147% on dividends from Japan-listed companies paid to non-residents no longer applies. Such dividends are now subject to a rate of 15.315%.

Dividends from non-listed companies in Japan continue to be subject to withholding taxes of 20.42%.

However, residents of jurisdictions which have a tax agreement with Japan (i.e., a “Convention for the Avoidance of Double Taxation with respect to Taxes on Income”) may be able to benefit from the application of a treaty-based dividend tax rate reduction or exemption, provided that an application package is filed to substantiate the treaty claim.

We have formed a team of local and international experts that will help you obtain these significant tax savings by supporting, completing and filing the application on your behalf.

 

The Process

As soon as you contact us, one of our TReAT members will establish the filing requirements under your treaty and send you the appropriate package, including a questionnaire and engagement letters.

 

One Stop Shop

Based on you answers, TReAT will support your application by completing all necessary forms, filing them with the responsible tax authorities and, if desired, liaising on your behalf.

 

Contact Us

Due to the complexity of the filing materials, obtaining treaty relief may not be as quick and easy as it could be, but TReAT will make it easy as it can be, to help you keep your withholding taxes low.
Contact TReAT here >