IB UK withholds 30% on US ETF Dividends

There is - but the information provided in that link (at least for „Scenario 4: a Swiss buys the VT ETF (Vanguard Total World Stock ETF) domiciled in the US“ and particularly with regard to the DA-1 and R-US 164 forms) is inaccurate anyway.

Keep in mind that I was replying to @Cortana, who is using a Swiss broker/bank. He receives 70% of U.S. dividends paid out, as also confirmed by @Guillaume_GVA, who is using a Swiss broker too, AFAIK.

:point_right: See this thread and particularly @tibbe’s post there.

W8-BEN through a qualified intermediary will reduce U.S. withholding tax on U.S. dividends from 30% to 15%. For the remaining non-refundable 15% of U.S. WHT, you can usually (but not always) receive a corresponding tax credit on your Swiss income tax through by filing DA-1.

Irrespective of that, Swiss intermediaries (banks/brokers) have to withhold an additional (Swiss withholding tax) 15% on U.S. dividends, which, I think, you could call L3TW - which is refundable through filing R-US 164.

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