Do you charge the Belgian Tax on stock-exchange transactions (TST)?

Clients are not required to report individual trades, dividends, or gains within an Investeringssparkonto (ISK) account on their tax return. Interactive Brokers calculates the ISK client's standard income and reports it to the Swedish Tax Agency (Skatteverket), which incorporates this information to pre-populate the client's annual tax return and determine the tax owed. The client then reviews and submits the return as usual, with the tax paid alongside their other taxes…

Treatment of foreign tax withheld as a foreign tax credit or as a deduction depends upon the tax situation of each shareholder. IRS Publication 514, “Foreign Tax Credit for Individuals” and the instructions for Schedule A “Itemized Deductions” and Form 1116 “Foreign Tax Credit” provide more specific guidance. We also recommend that you consult IRS Publication 514, “Foreign Tax Credit for Individuals”, for additional information on this subject. Please consult your tax professional for any additional information and determination of the appropriate treatment for your tax situation…

Interactive Brokers can provide clients with Tax Vouchers for Swiss dividends with details of withholding taxes deducted upon request to IBKR Client Services. A  processing fee may apply to each of such requests…

Irish WHT is charged in the same currency as the credit interest paid on the uninvested cash balances in your account.

Additional Information…