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Charity Treaty Rate Matrix

Tax refunds available for U.S. charities on foreign dividend income (for selected markets)

Country of Investment

Statutory Tax Rate

Potential Refund Rate for U.S. Charities

Tax Rate after Refund

Austria

27.5%

12.5%

15%

Belgium

27%

27% / 12%

0% / 15%

Denmark

27% / 28%

12%

15% / 16%

Finland

30%

15%

15%

France

30%

15%

15%

Germany

26.375%

26.375%

0%

Iceland

20%

5%

15%

Netherlands

15%

15%

0%

Norway

25%

10%

15%

Portugal

35%

20%

15%

Spain

19%

4%

15%

Sweden

30%

15%

15%

Switzerland

35%

20%

15%

This Market Overview is intended as a high-level overview of applicable tax rates, procedures, and deadlines. It is not designed to give comprehensive information concerning all taxation issues relating to securities held in these countries. It does not constitute legal or tax advice.