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This withholding is at a rate of 20% and must be deducted from interest payments to your account.\u003C\u002Fp>\u003Cp>Please note withholding tax applies to all clients who are resident in Ireland, whether individuals (including partnerships) or companies.\u003C\u002Fp>\u003Cp>Withholding tax does not apply to clients who are companies in countries that are members of the European Union (excluding Ireland) or companies in countries that have a Double Tax Agreement (DTA) with Ireland.\u003C\u002Fp>\u003Cp>For other clients in the EU (excluding Ireland) or if you are a non-resident of Ireland but tax resident in a country with a Double Tax Agreement (DTA) with Ireland, you may complete Form 8-3-6, that will reduce or eliminate your withholding tax. In addition to providing your information, you will need to have the form completed by the tax authority in the country where you are a tax resident.\u003C\u002Fp>\u003Cp>You will require the following information in order to complete Form 8-3-6.\u003C\u002Fp>\u003Col start=\"1\">\u003Cli>Client name (please ensure this matches the name on your account).\u003C\u002Fli>\u003Cli>Client address.\u003C\u002Fli>\u003Cli>Tax reference number in country of residence.\u003C\u002Fli>\u003Cli>The country in which the client is resident for tax.\u003C\u002Fli>\u003Cli>The rate of withholding tax between the country of tax residence and Ireland (see below).\u003C\u002Fli>\u003Cli>Signature.\u003C\u002Fli>\u003Cli>Date.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>On completion of the form, you should submit it to the local tax authority in the country of your residence. The local tax authority must sign and stamp the form. As per below, Form 8-3-6 has been translated into French, German, Spanish, Italian and Dutch.\u003C\u002Fp>\u003Cp>Once you receive the completed form from your local tax authority, please email a PDF or JPEG copy of the fully signed form to \u003Ca href=\"mailto:tax-withholding@interactivebrokers.com\">tax-withholding@interactivebrokers.com\u003C\u002Fa>.\u003C\u002Fp>\u003Cp>Please note, the withholding tax rate depends on the DTA between Ireland and your country of tax residence which can be found on the Irish Revenue website \u003Ca href=\"https:\u002F\u002Fwww.revenue.ie\u002Fen\u002Ftax-professionals\u002Ftax-agreements\u002Frates\u002Findex.aspx\">https:\u002F\u002Fwww.revenue.ie\u002Fen\u002Ftax-professionals\u002Ftax-agreements\u002Frates\u002Findex.aspx\u003C\u002Fa>\u003C\u002Fp>\u003Cp>For your convenience, we have prepared the forms to include items 3 to 5 above for all countries in the European Economic Area (“EEA”). Clients will need to complete the other items in 1 to 7 above.\u003C\u002Fp>\u003Cp>For clients outside the EEA please use  this \u003Ca href=\"https:\u002F\u002Fwww.ibkrguides.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-interest-under-dta.pdf\">form\u003C\u002Fa> when the withholding tax rate is 0% and this \u003Ca href=\"https:\u002F\u002Fwww.ibkrguides.com\u002Fkb\u002Fen-us\u002Fform_8-3-6-interest-applicable-interest-under-dta.pdf\">form\u003C\u002Fa> in all other cases.\u003C\u002Fp>\u003Cp>1.EEA countries with 0% Withholding Tax.\u003C\u002Fp>\u003Ctable>\u003Ctr>\u003Ctd> Austria \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-denmark.pdf\">Denmark\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-hungary.pdf\">Hungary\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd>  \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-netherlands.pdf\">Netherlands\u002FFormulier 8-3-6. Rente\u003C\u002Fa>   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Croatia \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-finland.pdf\">Finland\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-iceland.pdf\">Iceland\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-slovakia.pdf\">Slovakia\u003C\u002Fa> \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-cyprus.pdf\">Cyprus\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd>  \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-france.pdf\">France\u002FForm 8-3-6. Intérêts\u003C\u002Fa>   \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-luxembourg.pdf\">Luxembourg\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd>  \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-spain.pdf\">Spain\u002FFormulario 8-3-6. Intereses\u003C\u002Fa>   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-czech-republic.pdf\">Czech Republic\u003C\u002Fa>   \u003C\u002Ftd>\u003Ctd>  \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-germany.pdf\">Germany\u002FFormular 8-3-6. Zinsen\u003C\u002Fa>   \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-malta.pdf\">Malta\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-sweden.pdf\">Sweden\u003C\u002Fa> \u003C\u002Ftd>\n\u003C\u002Ftr>\u003C\u002Ftable>\n\u003Col start=\"2\">\u003Cli>EEA countries with rates above 0% Withholding Tax.\u003C\u002Fli>\u003C\u002Fol>\n\n\u003Ctable>\u003Ctr>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-belgium.pdf\">Belgium\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-greece.pdf\">Greece\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-lithuania.pdf\">Lithuania\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-romania.pdf\">Romania\u003C\u002Fa> \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-bulgaria.pdf\">Bulgaria\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd>  \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-italy.pdf\">Italy\u002FModulo 8-3-6. Interessi\u003C\u002Fa>   \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-poland.pdf\">Poland\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-slovenia.pdf\">Slovenia\u003C\u002Fa> \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>    \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-estonia.pdf\">Estonia\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-latvia.pdf\">Latvia\u003C\u002Fa> \u003C\u002Ftd>\u003Ctd> \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Fs.com\u002Fkb\u002Fen-us\u002Fform-8-3-6-interest-zero-under-dta-portugal.pdf\">Portugal\u003C\u002Fa> \u003C\u002Ftd>\n\u003C\u002Ftr>\u003C\u002Ftable>\u003Cp>3.  Other countries with a DTA with Ireland (* denotes where there is 0% withholding tax in all situations).\u003C\u002Fp>\u003Ctable>\u003Ctr>\u003Ctd> Albania * \u003C\u002Ftd>\u003Ctd> Georgia \u003C\u002Ftd>\u003Ctd> Moldovia \u003C\u002Ftd>\u003Ctd> Singapore \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Armenia \u003C\u002Ftd>\u003Ctd> Ghana \u003C\u002Ftd>\u003Ctd> Montenegro \u003C\u002Ftd>\u003Ctd> South Africa* \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Australia   \u003C\u002Ftd>\u003Ctd> Hong Kong \u003C\u002Ftd>\u003Ctd> Morocco \u003C\u002Ftd>\u003Ctd> South Korea* \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Bahrain* \u003C\u002Ftd>\u003Ctd> India \u003C\u002Ftd>\u003Ctd> New Zealand \u003C\u002Ftd>\u003Ctd> Switzerland* \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Belarus \u003C\u002Ftd>\u003Ctd> Israel \u003C\u002Ftd>\u003Ctd> North Macedonia* \u003C\u002Ftd>\u003Ctd> Thailand \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Bosnia & Herzegovina* \u003C\u002Ftd>\u003Ctd> Japan \u003C\u002Ftd>\u003Ctd> Norway \u003C\u002Ftd>\u003Ctd> Turkey \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Botswana \u003C\u002Ftd>\u003Ctd> Kazakhstan \u003C\u002Ftd>\u003Ctd> Pakistan \u003C\u002Ftd>\u003Ctd> Ukraine \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Canada \u003C\u002Ftd>\u003Ctd> Kenya \u003C\u002Ftd>\u003Ctd> Panama \u003C\u002Ftd>\u003Ctd> United Arab Emirates* \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Chile \u003C\u002Ftd>\u003Ctd> Kosovo \u003C\u002Ftd>\u003Ctd> Qatar* \u003C\u002Ftd>\u003Ctd> United Kingdom* \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> China \u003C\u002Ftd>\u003Ctd> Kuwait* \u003C\u002Ftd>\u003Ctd> Russian Federation* \u003C\u002Ftd>\u003Ctd> United States of America* \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Egypt \u003C\u002Ftd>\u003Ctd> Malaysia \u003C\u002Ftd>\u003Ctd> Saudi Arabia* \u003C\u002Ftd>\u003Ctd> Uzbekistan \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd> Ethopia \u003C\u002Ftd>\u003Ctd> Mexico \u003C\u002Ftd>\u003Ctd> Serbia \u003C\u002Ftd>\u003Ctd> Vietnam \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>    \u003C\u002Ftd>\u003Ctd>    \u003C\u002Ftd>\u003Ctd>    \u003C\u002Ftd>\u003Ctd> Zambia* \u003C\u002Ftd>\n\u003C\u002Ftr>\u003C\u002Ftable>",[1205,1211],{"id":540,"title":541,"feedback_context":1206},{"request_context":1207,"type":1208,"id":540,"faq_id":540,"timestamp":1209,"cir_id":1210},"faq-browser-public,faq-browser-1:Jibotsrv4-5f910589-16db-4673-9bc4-3645055d2ba0","FAQ_NAVIGATION",1794514191421,"331e623d-feaa-439f-b1b1-c83a889bcc56",{"id":585,"title":586,"feedback_context":1212},{"request_context":1207,"type":1208,"id":585,"faq_id":585,"timestamp":1209,"cir_id":1210},"\u003Cp>\u003Cstrong>Overview:\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>The Irish Tax Authority requires us to collect withholding tax on interest earned in Ireland. This withholding is at a rate of 20% and must be deducted from interest payments to your account…\u003C\u002Fp>",[1215,1227,1234,1241],{"id":1216,"title":1217,"feedback_context":1218,"short_description":1221,"source":1222},"1146113108","Irish tax withholding reclaim process",{"request_context":1207,"type":1219,"id":1216,"faq_id":1216,"timestamp":1220,"cir_id":1210},"FAQ_SIMILAR",1794514191444,"\u003Cp>\u003Cstrong>Overview:\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Interactive Brokers Ireland Limited (IBIE) must apply Irish withholding tax of 20% on credit interest paid to certain clients, including natural persons. However, you may be able to reclaim some or all of the tax withheld, if you are resident in a country with a Double Taxation Treaty (DTT) with Ireland, which includes all…\u003C\u002Fp>",{"id":1223,"title":1224,"link":1225,"sourceType":1226},"faq","IBKR FAQs","https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=1146113108","FAQ",{"id":1228,"title":1229,"feedback_context":1230,"short_description":1231,"source":1232},"1146111704","FAQs - Irish withholding tax",{"request_context":1207,"type":1219,"id":1228,"faq_id":1228,"timestamp":1220,"cir_id":1210},"\u003Cp>\u003Cstrong>Overview:\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>As an Irish company, Interactive Brokers Ireland Limited (IBIE) is generally required to collect withholding tax (WHT) at a rate of 20% on interest paid to certain clients…\u003C\u002Fp>",{"id":1223,"title":1224,"link":1233,"sourceType":1226},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=1146111704",{"id":1235,"title":1236,"feedback_context":1237,"short_description":1238,"source":1239},"383031041","What currency will the Irish withholding tax be charged?",{"request_context":1207,"type":1219,"id":1235,"faq_id":1235,"timestamp":1220,"cir_id":1210},"\u003Cp>The Irish withholding tax will be charged in the currency that the interest is paid.\u003C\u002Fp>\u003Cp>\u003Cstrong>For Example\u003C\u002Fstrong>…\u003C\u002Fp>",{"id":1223,"title":1224,"link":1240,"sourceType":1226},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=383031041",{"id":1242,"title":1243,"feedback_context":1244,"short_description":1245,"source":1246},"754860736","How is the Singapore Non-Resident Withholding Tax calculated?",{"request_context":1207,"type":1219,"id":1242,"faq_id":1242,"timestamp":1220,"cir_id":1210},"\u003Cp>The Singapore Non-Resident Withholding Tax is applied to the gross amount of the credit interest and short credit interest payments made to your account at the current statutory rate of 15%.\u003C\u002Fp>\u003Cp>\u003Cstrong>Additional Information\u003C\u002Fstrong>…\u003C\u002Fp>",{"id":1223,"title":1224,"link":1247,"sourceType":1226},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=754860736",{"request_context":1207,"type":1249,"id":1201,"faq_id":1201,"timestamp":1209,"cir_id":1210},"FAQ_CONTENT"]