The Irish ETF has 15% cross border (US-> Ireland) non recoverable tax in dividend.
The US ETF has a 15% cross border tax on dividend(US->CH) non recoverable and depending on your status and your broker another 15% tax but recoverable when you fill you tax declaration. The good trick is that the non-recoverable tax can be taken as a credit on your final tax bill so it does not impact you at the end but it does impact the Swiss tax man.
With 1% dividend from the ETF, if you consider a TER without and with tax we get:
IDP6 0.60% 0.75%
IJR 0.07% 0.37%
Beware that fiscal situation of US securities held by non US person can change in time and that in case of inheritance US taxation may apply.
I am surprised that there is such a large difference between the US and the Irish ETF for the TER.
It is a bit confusing to me that people will be stressing out on 15% withholding tax on dividends and then at the same time complain about IB inactivity fees. This likely means that they have way less than 100k invested and the resulting withholding tax on the 1% dividend will be laughably small.