If you wish to apply for a WHT exemption or reduction under the terms of a DTT, you should complete Form 8-3-6, and return that Form to IBIE.
The following is a summary of the information you must provide when completing Form 8-3-6:
- Your name (please ensure this matches the name on your IBKR account)
- Your address
- Your tax reference number in country of residence
- The country in which you are tax resident
- The WHT rate agreed between your country of tax residence and Ireland (see FAQ on this topic).
- Signature.
- Date.
You must request your local Tax Authority to sign and stamp Form 8-3-6 before returning it to us.
For more detailed information on how to complete Form 8-3-6, please refer to the Irish Revenue Commissioners’ website here https://www.revenue.ie/en/companies-and-charities/financial-services/withholding-tax-interest-payments/index.aspx
Additional Information
**This document is for information purposes only and does not constitute tax, regulatory or any other kind of advice. If you are unsure of your tax obligations please consult the Irish Revenue Commissioners, your local tax authority or an appropriate tax professional.