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relating to the Spanish tax Form 720","\u003Cp>Interactive Brokers wishes to supply the following information which may be useful for our Spanish residents when completing the required Form 720 for the Spanish Tax Authorities.\u003C\u002Fp>\u003Cp>The legal entity that holds the accounts is mentioned in the upper part of the Activity Statements. Accounts of clients resident in Spain are held by:…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1212,"faq_id":1212,"timestamp":1208,"cir_id":1207},"FAQ_QUESTION",{"id":1218,"title":1219,"short_description":1220,"feedback_context":1221},"faq:\u002F\u002FpageId=1163235667","Tax: UK persons and entities: How do I access my tax forms","\u003Cp>Your tax forms, including Form 1042-S, Annual Activity Statement and Dividend Statement, are available electronically. To access, log into Client Portal and click the menu icon in the top left corner \u003Cstrong>> Reporting > Tax Documents\u003C\u002Fstrong>. If you have the old Client Portal layout, select the Performance and Reports tab followed by Tax Documents. Please review the information on your forms. Please review the information on your forms…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1218,"faq_id":1218,"timestamp":1208,"cir_id":1207},{"id":1223,"title":1224,"short_description":1225,"feedback_context":1226},"faq:\u002F\u002FpageId=1152810092","French withholding tax reclaim","\u003Cp>European withholding taxes on dividends are taxed at source. This means that the tax is withheld by the depository prior to remittance of the distribution to us and the subsequent credit of the net distribution to the accounts of any clients.\u003C\u002Fp>\u003Cp>As outlined in the client agreement, we hold all shares in street name. For this reason the rate between the dividend paying country (France) and the receiving country (IB LLC US) is 28% for 2020 (reduced from 30% for 2019). While you may hold an account with Interactive Brokers UK, IBUK in turn acts as an introducing broker for Interactive Brokers LLC. As such, Interactive Brokers LLC is the street facing holder of shares. See the below link to our Client Agreement for further clarification. In case the link does not work, find the Forms and Disclosures link at the bottom of our website and select Agreements followed by Client Agreements and IB UK Limited Client Agreement:…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1223,"faq_id":1223,"timestamp":1208,"cir_id":1207},{"id":1228,"title":1229,"short_description":1230,"feedback_context":1231},"faq:\u002F\u002FpageId=112733378","Do you provide German tax forms?","\u003Cp>\u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=RM_TAX_FORMS\">ENABLE AND VIEW GERMAN TAX FORMS\u003C\u002Fa>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Use the button above or follow the below procedure to enable Informational Tax Reports for a specific jurisdiction:…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1228,"faq_id":1228,"timestamp":1208,"cir_id":1207},{"id":1233,"title":1234,"short_description":1235,"feedback_context":1236},"faq:\u002F\u002FpageId=1369482606","Tax: UK persons and entities: UK resident accounts","\u003Cp>Residents of the UK, EU countries and other select countries (i.e., Switzerland) may only open an account with Interactive Brokers (UK) Limited, irrespective of where you are domiciled. For your reference, UK Limited acts as an arranger for Interactive Brokers LLC. Interactive Brokers LLC holds clients funds and assets…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1233,"faq_id":1233,"timestamp":1208,"cir_id":1207},{"id":1238,"title":1239,"short_description":1240,"feedback_context":1241},"faq:\u002F\u002FpageId=1163235613","Tax: Non-US persons and entities: What to do if your Form 1042-S is not posted in client portal","\u003Cp>If you are missing a 1042-S, verify that you received interest, dividends or substitute payments in lieu from US sources in the previous year.\u003C\u002Fp>\u003Cp>Once you have reviewed your account activity for the previous tax year and determined that you should have received a Form 1042-S for an account, please contact our Client Service department with specific transaction details, including the name of the security, number of shares\u002Fcontracts and trade dates. We will research the issue and advise you once we have concluded our investigation…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1238,"faq_id":1238,"timestamp":1208,"cir_id":1207},{"id":1243,"title":1244,"short_description":1245,"feedback_context":1246},"faq:\u002F\u002FpageId=1152810164","German tax report FAQ","\u003Cp>\u003Cstrong>Q:\u003C\u002Fstrong> Is the German Tax Report also provided in German language?\u003C\u002Fp>\u003Cp>\u003Cstrong>A:\u003C\u002Fstrong> No, it is currently only provided in English…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1243,"faq_id":1243,"timestamp":1208,"cir_id":1207},{"id":1248,"title":1249,"short_description":1250,"feedback_context":1251},"faq:\u002F\u002FpageId=29096451","Do you provide tax forms for Australia?","\u003Cp>\u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=RM_TAX_FORMS\">VIEW TAX FORMS\u003C\u002Fa>\u003C\u002Fstrong>   \u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=RM_STATEMENTS&type=DEFAULT_ACTIVITY&period=FISCAL_YEARLY&format=PDF\">VIEW FISCAL YEAR STATEMENTS\u003C\u002Fa>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Clients residing in Australia are provided with the Australian financial year Activity Statement and the Income Transactions Taxable (Franking Credit) Report, which provides a breakout of dividends earned for Australian residents, around the middle of July for tax reporting purposes…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1248,"faq_id":1248,"timestamp":1208,"cir_id":1207},{"id":1253,"title":1254,"short_description":1255,"feedback_context":1256},"faq:\u002F\u002FpageId=1163235061","Information regarding the Spanish financial transaction tax","\u003Cp>\u003Cstrong>Overview\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This document provides an overview of how the Spanish Financial Transaction Tax (FTT) will be handled by Interactive Brokers…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1253,"faq_id":1253,"timestamp":1208,"cir_id":1207},{"id":1258,"title":1259,"short_description":1260,"feedback_context":1261},"faq:\u002F\u002FpageId=1163234844","Information regarding the French financial transaction tax","\u003Cp>\u003Cstrong>Overview\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This document is designed to provide an overview of how the French Financial Transaction Tax will be handled by us…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1258,"faq_id":1258,"timestamp":1208,"cir_id":1207},{"id":1263,"title":1264,"short_description":1265,"feedback_context":1266},"faq:\u002F\u002FpageId=1163234933","Information regarding the Italian financial transaction tax","\u003Cp>\u003Cstrong>Overview:\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This document is designed to provide an overview of how the Italian Financial Transaction Tax (I-FTT) will be handled by us…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1263,"faq_id":1263,"timestamp":1208,"cir_id":1207},{"id":1268,"title":1269,"short_description":1270,"feedback_context":1271},"faq:\u002F\u002FpageId=64161568","I have not received a 1042-S form","\u003Cp>The 1042-S tax form is a document used to report a foreign person's U.S. source income that is subject to withholding. In general, foreign persons who do not have U.S. source dividend or interest income will not receive a 1042-S form…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1268,"faq_id":1268,"timestamp":1208,"cir_id":1207},{"id":1273,"title":1274,"short_description":1275,"feedback_context":1276},"faq:\u002F\u002FpageId=1152810410","Information regarding Italian financial transaction tax on derivatives","\u003Cp>\u003Cstrong>Overview:\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This document is designed to provide an overview of how the Italian Financial Transaction Tax (I-FTT) will be handled by us for Italian derivatives…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1273,"faq_id":1273,"timestamp":1208,"cir_id":1207},{"id":1278,"title":1279,"short_description":1280,"feedback_context":1281},"faq:\u002F\u002FpageId=1163235520","Shares subject to the Spanish financial transaction tax","\u003Cp>The following table lists the companies included in the scope of the Spanish Financial Transaction Tax as of December 2020. Based on the Spanish declaration, companies meeting the following qualifications would fall within the scope of the FTT:\u003C\u002Fp>\u003Cul>\u003Cli>The shares must have been admitted to trading on a regulated market which may be the Spanish market, a market of another European Union Member state or an equivalent market in a third country…\u003C\u002Fli>\u003C\u002Ful>",{"request_context":1205,"type":1216,"id":1278,"faq_id":1278,"timestamp":1208,"cir_id":1207},{"id":1283,"title":1284,"short_description":1285,"feedback_context":1286},"faq:\u002F\u002FpageId=1128496540","Shares subject to the French financial transaction tax","\u003Cp>The following table lists the companies included in the scope of the French Financial Transaction Tax as of January 2025. Based on the French declaration, companies meeting the following qualifications would fall within the scope of the FTT:\u003C\u002Fp>\u003Cul>\u003Cli>Listed on a French or foreign regulated market…\u003C\u002Fli>\u003C\u002Ful>",{"request_context":1205,"type":1216,"id":1283,"faq_id":1283,"timestamp":1208,"cir_id":1207}]