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Tax

What is IRS Regulation 871(m) and what are its implications?

Answer

The IRS regulation establishes a withholding tax on payments that are similar to a dividend (dividend equivalents). The regulation or tax applies to derivatives whose value is derived from underlying US equity securities that pay dividends and only to non-US trading partners. To the extent the product is subject to Regulation 871(m) as of 1 January 2017, a 30% tax rate will be applied to dividend equivalent payments.

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DEGIRO is the first wholesale broker for private investors. An online investment platform for all types of investors. DEGIRO enables its customers to invest worldwide at unprecedented low rates. DEGIRO is investing globally for everyone. Previously, investing was often limited to stock exchanges in Europe or the United States. Through one platform, all DEGIRO investors gain access to products and markets worldwide. This means that private investors can spread their investments much better. DEGIRO fits perfectly with the investor who manages his business online. For us, customers do not pay for the salary of unnecessary staff. DEGIRO takes away the last difference between professional and private investors; the fees. Essential for the return of private investors.

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