What is meant by the high and low rates, and what are the percentages?

If there is no treaty between countries regarding withholding tax, you fall under the high rate. The percentages vary by country and can be found on the tax authority’s website of the relevant country.

If there is a treaty between countries regarding withholding tax, and you can prove with residence certificates that you are fiscally resident in the Netherlands, you fall under the low rate. The percentages vary by country and can be found on the tax authority’s website of the relevant country.