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Authority on how clients can make reclaims on WHT and will make these details available once provided.\u003C\u002Fp>\u003Cp>However, for 2022, Revenue has agreed to allow a \u003Cstrong>completed\u003C\u002Fstrong> Form 8-3-6 (signed and stamped by the relevant Tax Authority) received by IBIE \u003Cstrong>before 31 December 2022\u003C\u002Fstrong>, to be used to reclaim WHT applied \u003Cstrong>in 2022\u003C\u002Fstrong>. This means that if IBIE received a completed form from you on or before 31 December 2022 and WHT was applied to your account from January – December 2022, IBIE will refund all or part of that WHT, depending on Ireland’s arrangements with your tax jurisdiction.\u003C\u002Fp>\u003Cp>If you did not provide a Form 8-3-6 before 31 December 2022 or, if you provided a Form 8-3-6 but it was incomplete (for example by not being stamped by your local tax authority), you must separately apply for a full or partial reclaim of WHT paid in 2022 and 2023. Further details on the reclaim process may be found in an article titled Irish Tax Withholding Reclaim Process. For your convenience, the full article may be viewed \u003Ca href=\"https:\u002F\u002Fibkr.info\u002Farticle\u002F4884\">here\u003C\u002Fa>.\u003C\u002Fp>\u003Cp>\u003Cstrong>Additional Information\u003C\u002Fstrong>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Ca href=\"https:\u002F\u002Fibkr.info\u002Farticle\u002F4740\">FAQs – Irish Withholding Tax\u003C\u002Fa>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cem>**This\u003C\u002Fem> \u003Cem>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.\u003C\u002Fem>\u003C\u002Fp>",[1207,1213],{"id":541,"title":542,"feedback_context":1208},{"request_context":1209,"type":1210,"id":541,"faq_id":541,"timestamp":1211,"cir_id":1212},"faq-browser-public,faq-browser-1:JFaqHTTP5-9a9dcbd5-a72f-4ba1-8ced-73c2cc74431c","FAQ_NAVIGATION",1794512656194,"24e8454d-9f95-414b-8a3a-a67c0ad98e27",{"id":586,"title":587,"feedback_context":1214},{"request_context":1209,"type":1210,"id":586,"faq_id":586,"timestamp":1211,"cir_id":1212},"\u003Cp>Generally, the application process (i) to apply for an exemption from WHT or a reduction in the WHT rate going forward and (ii) to reclaim WHT already charged, are two separate processes.  IBIE is awaiting full details from the Irish Revenue Authority on how clients can make reclaims on WHT and will make these details available once provided…\u003C\u002Fp>",[1217,1229,1236,1243],{"id":1218,"title":1219,"feedback_context":1220,"short_description":1223,"source":1224},"1146111704","FAQs - Irish withholding tax",{"request_context":1209,"type":1221,"id":1218,"faq_id":1218,"timestamp":1222,"cir_id":1212},"FAQ_SIMILAR",1794512656216,"\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":1225,"title":1226,"link":1227,"sourceType":1228},"faq","IBKR FAQs","https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=1146111704","FAQ",{"id":1230,"title":1231,"feedback_context":1232,"short_description":1233,"source":1234},"414313387","How do I know what WHT rate has been agreed between my country of residence and Ireland?",{"request_context":1209,"type":1221,"id":1230,"faq_id":1230,"timestamp":1222,"cir_id":1212},"\u003Cp>This information is available from the Irish Revenue Commissioners and\u002For your own local tax authority. However, in order to assist you, IBIE has also prepared a list of Irish WHT information by jurisdiction below. \u003C\u002Fp>\u003Cp>By clicking on the country below, it will bring you to the relevant Form 8-3-6…\u003C\u002Fp>",{"id":1225,"title":1226,"link":1235,"sourceType":1228},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=414313387",{"id":1237,"title":1238,"feedback_context":1239,"short_description":1240,"source":1241},"414313059","I am not resident in Ireland. Does Irish WHT apply to me?",{"request_context":1209,"type":1221,"id":1237,"faq_id":1237,"timestamp":1222,"cir_id":1212},"\u003Cp>Yes, generally Irish WHT applies to natural persons whether or not they reside in Ireland. \u003C\u002Fp>\u003Cp>However, if Ireland has entered a Double Taxation Treaty (DTT) with your country of residence, that DTA may allow you to apply for an exemption from or reduction in WHT, depending on its terms. Please see further below…\u003C\u002Fp>",{"id":1225,"title":1226,"link":1242,"sourceType":1228},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=414313059",{"id":1244,"title":1245,"feedback_context":1246,"short_description":1247,"source":1248},"414313248","Do I need to apply for an exemption from WHT or a reduction in the WHT rate by a certain deadline?",{"request_context":1209,"type":1221,"id":1244,"faq_id":1244,"timestamp":1222,"cir_id":1212},"\u003Cp>There is no deadline.  However, for applications made in 2023, a WHT exemption or rate reduction will only apply to interest payments made after IBIE has received a complete application. \u003C\u002Fp>\u003Cp>If we have not processed your Form 8-3-6 by the time the next interest payment is made to your account we will refund any WHT deducted after the date we received your application. Refunds will be visible in the Withholding Tax section of a statement…\u003C\u002Fp>",{"id":1225,"title":1226,"link":1249,"sourceType":1228},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=414313248",{"request_context":1209,"type":1251,"id":1203,"faq_id":1203,"timestamp":1211,"cir_id":1212},"FAQ_CONTENT"]