{"id":22094,"date":"2022-12-12T17:34:35","date_gmt":"2022-12-12T16:34:35","guid":{"rendered":"http:\/\/wordpress.p534641.webspaceconfig.de\/?p=22094"},"modified":"2025-03-17T12:17:14","modified_gmt":"2025-03-17T11:17:14","slug":"information-on-irish-withholding-tax-on-interest-income","status":"publish","type":"steuern","link":"https:\/\/www.captrader.com\/en\/steuern\/informationen-ueber-den-irischen-quellensteuereinbehalt-auf-zinsertraege\/","title":{"rendered":"Information on Irish withholding tax on interest income"},"content":{"rendered":"

The Irish Revenue Commissioners require IBKR to deduct a withholding tax on interest (not dividends) earned in Ireland. This withholding tax is 20% and must be deducted from the interest paid into your account. To avoid this direct tax deduction, you can use the form described on this page. This must be completed once and is valid for five years (as at 21.12.22).<\/p>\n\n\n\n

Definition<\/h2>\n\n\n\n

Residents of the EU (with the exception of Ireland) or persons who are resident in a country with a double taxation agreement (DTA) with Ireland have the option of reducing or reclaiming Irish withholding tax. For this purpose, form 8-3-6 must be completed and signed or confirmed by the competent tax authority.<\/p>\n\n\n\n

Please note that the applicable withholding tax rate depends on the relevant double tax treaty between Ireland and your country of residence. Further information can be found on the website of the Irish supervisory authority:<\/p>\n\n\n\n

https:\/\/www.revenue.ie\/en\/tax-professionals\/tax-agreements\/rates\/index.aspx<\/a><\/p>\n\n\n\n

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The withholding tax does not apply to company accounts if they are located in member states of the European Union (with the exception of Ireland) or for companies in countries that have a double taxation agreement (DTA) with Ireland.<\/em><\/p>\n<\/blockquote>\n\n\n\n

Forms 8-3-6<\/h2>\n\n\n\n
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You will need the following information to complete Form 8-3-6.<\/strong><\/p>\n\n\n\n

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  1. Customer name (please make sure it matches the name on your IBKR account)<\/li>\n\n\n\n
  2. Address of the customer<\/li>\n\n\n\n
  3. Tax identification number in the country of residence<\/li>\n\n\n\n
  4. The country in which the customer is resident for tax purposes<\/li>\n\n\n\n
  5. The withholding tax rate between the country of tax residence and Ireland (see below)<\/li>\n\n\n\n
  6. Signature<\/li>\n\n\n\n
  7. Date<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n

    Confirmation from the tax office<\/h2>\n\n\n\n

    Once you have completed the form, submit it to the local tax authority in your country of residence. The local tax authority must sign and stamp the form.<\/p>\n\n\n\n

    Transmission in the account management<\/h2>\n\n\n\n

    For your convenience, we have prepared the forms to include items 3 to 5 for all European Economic Area (\"EEA\") countries. Customers can complete the other items under 1 to 7.<\/p>\n\n\n\n

    Countries in the European Economic Area (EEA) with 0% withholding tax:<\/h3>\n\n\n
    \"A

     Denmark<\/h4><\/a>\"An

     Germany<\/h4><\/a>\"An

     Germany
    (German form)
    <\/h4><\/a>    \"The

     Finland<\/h4><\/a>\"A

     France<\/h4><\/a>\"The

    Iceland<\/h4><\/a>\"The

     Croatia<\/h4><\/a>\"The

     Luxembourg<\/h4><\/a>\"The

    Malta<\/h4><\/a>\"A

     Netherlands<\/h4><\/a>\"Austrian

     Austria<\/h4><\/a>\"The

    Sweden<\/h4><\/a>\"The

     Slovakia<\/h4><\/a>\"An

     Spain<\/h4><\/a>\"The

    Czech
       Republic of
    <\/h4><\/a>    \"The

    Hungary<\/h4><\/a>\"A

    Cyprus<\/h4><\/a><\/div>\n\n\n\n
    <\/div>\n\n\n\n

    Countries in the European Economic Area (EEA) with more than 0% withholding tax:<\/h3>\n\n\n
    \"A

     Belgium<\/h4><\/a>\"A

    Italy<\/h4><\/a>\"The

    Poland<\/h4><\/a><\/div>\n\n\n\n
    <\/div>\n\n\n\n

    Other countries with an Irish double taxation agreement:<\/h3>\n\n\n
    \"A

     Switzerland<\/h4><\/a>\"The

     UK*<\/h4><\/a>\"A

     USA*<\/h4><\/a><\/div>\n\n\n\n
    <\/div>\n\n\n\n

    For other countries from the EEA, the documents are available on request.<\/p>\n\n\n\n

    (the countries marked with an asterisk* have the tax rate of 0% in all cases)<\/em><\/p>\n\n\n\n

    If you are based outside the European Economic Area (EEA), please use this form<\/a>. If the withholding tax rate is 0 %, please use this form<\/a>.<\/em><\/p>\n\n\n\n

    If your tax domicile is not included in the above list of countries, please contact us at: info@captrader.com<\/a><\/em><\/p>\n\n\n\n

    Example: Completed form (Germany)<\/h2>\n\n\n\n

    EXAMPLE OF A COMPLETED FORM (Germany)<\/a><\/p>\n\n\n\n

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    Notes:<\/p>\n\n\n\n