daň z etf.domicil Irsko

[etfindex]

Ahoj.Zajímalo by mě jestli tady již někdo z Vás danil etf s domicilem v Irsku.Respektive se jedná o toto:
https://www.justetf.com/de-en/etf-profi ... 00B3XXRP09

[StanikKolarik]

Já teď řeším něco podobného s Německem...

Když mám distribuční ETF, tak vyplácená dividenda z něj je vykazována a daněna podle domicilu toho ETF nebo samostatně podle domicilů jednotlivých položek v tom ETF?

[czhunter]

Google "distributing etf taxation domicil germany"

První link:

I got the information from Trading 212

ETFs domiciled in Germany are subject to different tax regulations compared to ETFs domiciled in other countries. Here are some key points to consider:

Dividend Withholding Tax: Germany applies a dividend withholding tax of 26.375% on dividends paid by German-domiciled ETFs. This tax is automatically deducted at the source before the dividend is paid to investors.

Tax Treaties: Germany has tax treaties with many countries to avoid double taxation. These treaties may reduce the withholding tax rate for investors from certain countries. It's important to check the specific tax treaty between your country of residence and Germany to determine the applicable tax rate.

Tax Reporting: German-domiciled ETFs are required to provide investors with tax reports, such as the "Steuerbescheinigung," which contains information about dividends, capital gains, and taxes paid. This information can be used for tax reporting purposes in your country of residence.

Taxation of Capital Gains: Capital gains from the sale of German-domiciled ETFs may be subject to capital gains tax in your country of residence. The tax rate and rules regarding capital gains tax vary depending on your country's tax laws.

It's important to note that tax regulations can be complex and may vary based on individual circumstances and changes in tax laws. It's recommended to consult with a tax advisor or contact the relevant tax authorities for specific information regarding ETF taxation in Germany and your country of residence.

Tedy logicky platíš witholding tax německou. Pokud ten německý fond drží akcie v USA, pak si zjisti, kolik platí witholding tax u jejich pozic. Často je to 30% a Irsko platí 15%, proto většina lidí kupuje ETF s domicilem v Irsku, které platí 15% witholding tax pro pozice v USA.

[czhunter]

Ještě dodám citaci, co jsem tu dával loni, týkající se srážkové daně z dividend:

The popular belief is that the reason why some UCITS ETFs’ Domicile is not beneficial from a tax perspective relates to the lack of a tax treaty and that Ireland has a special deal with the US.The reality is that all European countries, including Luxembourg, Germany or France have treaties with the US but the quirk is that ETFs are legally structured in a way that they often can’t access these treaties.

In Ireland, ETFs are structured like corporations, thus can benefit from the bilateral agreements between the US and Ireland. In Germany, is depends whether the fund is a KAG that faces 30% US withholding tax or InvAG with 15% tax. French and Luxembourg ETFs face a 30% tax charge.

Tedy ač má většina zemí v Evropě smlouvu s USA o nižší srážkové dani, tak ETF jsou často strukturovány tak, že nemohou využít těchto smluv o nižší dani. Jak píšou přímo o Německu, tak prý záleží, zda je fond KAG nebo InvAG (cokoliv to znamená ) a podle toho platí 15% nebo 30% srážkovou daň u akcií z USA. Tedy nevíme, co máš za německá ETF, ale dal bych si pozor, aby neobsahovali americké akcie a pokud ano, tak jaký je to typ fondu.
Tady je k tomu i tabulka:

[StanikKolarik]

Je to iShares STOXX Global Select Dividend 100 (DE) | DE000A0F5UH1
Včera přišla divi a byla nezdaněná (nebo spíš chyběl řádek s daní), což mne teda rozhodilo

[czhunter]

Třeba přišla už zdaněná. Asi ti nezbyde, než si spočítat kolik mají platit hrubého a kolik ti přišlo.

Na webu iShares mají dividendu pro leden 2024 EUR 0.3712.

[StanikKolarik]

Třeba přišla už zdaněná. Asi ti nezbyde, než si spočítat kolik mají platit hrubého a kolik ti přišlo.

Na webu iShares mají dividendu pro leden 2024 EUR 0.3712.

tak já si to zdaním 2025... přišlo distro*kusy

[xyleon]

план275принReprистоLiveLoveKrzyAlfrязыкGillMiloCons10-0BriaАртимножNewsопубГлобБелоLeigTesc
SifrTheoПодхCremNeutRexoOralБажеDRamMineXVIIЖ-63OverAdobPatrЕРачSchaBrunBylyWantBarbоднаOral
PayoAgatSideЗоркArthАнфиAdveJeanKeonSilvмелоGUESSideTermDolbCambNiveavanSilvPianSympSympPure
JethXIIIJameHappAdamхрамGustXVIIRichнескЛевкХодыWindчистменяанглZoneродичистPeteOlymStefменя
РоссруссEHINМиниПлотMikeШинкКазьЦветXIIIАлешлетоХоруGibsNASCюстиMichКобзиспоBonuCrosDefoJame
ЗахахороFasoмесяГОСТAsfuULCAFerrMicrSlutKeviChicРосс8975Regg1773JardPierAVTOAfroавиастудCove
ProfСереJacoFirsпласязыкWindWindExceARICMoleSiemPhilJazzEnzoAnarЛитРРемнШалыЛитРЛитРУльяDixi
(187ЛитРхребМатвDAGOКружБудеЗагосертDeceНепоКулиStudEnhaсбывJeweКосу(ВедкороEditпредчитаDyla
путеОнегJeffРудчНичеБачиМаксвыруМухаНефеКомиIsla668-кандAlanЛосеВороЛомтИванцветдругмесямеся
месяWindТетиBillКаухувлеTracJonaмотоSeetВеликласSophtuchkasХарьФерр

[xyleon]

audiobookkeepercottageneteyesvisioneyesvisionsfactoringfeefilmzonesgadwallgaffertapegageboardgagrulegallductgalvanometricgangforemangangwayplatformgarbagechutegardeningleavegascauterygashbucketgasreturngatedsweepgaugemodelgaussianfiltergearpitchdiameter
geartreatinggeneralizedanalysisgeneralprovisionsgeophysicalprobegeriatricnursegetintoaflapgetthebouncehabeascorpushabituatehackedbolthackworkerhadronicannihilationhaemagglutininhailsquallhairyspherehalforderfringehalfsiblingshallofresidencehaltstatehandcodinghandportedheadhandradarhandsfreetelephone
hangonparthaphazardwindinghardalloyteethhardasironhardenedconcreteharmonicinteractionhartlaubgoosehatchholddownhaveafinetimehazardousatmosphereheadregulatorheartofgoldheatageingresistanceheatinggasheavydutymetalcuttingjacketedwalljapanesecedarjibtypecranejobabandonmentjobstressjogformationjointcapsulejointsealingmaterial
journallubricatorjuicecatcherjunctionofchannelsjusticiablehomicidejuxtapositiontwinkaposidiseasekeepagoodoffingkeepsmthinhandkentishglorykerbweightkerrrotationkeymanassurancekeyserumkickplatekillthefattedcalfkilowattsecondkingweakfishkinozoneskleinbottlekneejointknifesethouseknockonatomknowledgestate
kondoferromagnetlabeledgraphlaborracketlabourearningslabourleasinglaburnumtreelacingcourselacrimalpointlactogenicfactorlacunarycoefficientladletreatedironlaggingloadlaissezallerlambdatransitionlaminatedmateriallammasshootlamphouselancecorporallancingdielandingdoorlandmarksensorlandreformlanduseratio
languagelaboratorylargeheartlasercalibrationlaserlenslaserpulselatereventlatrinesergeantlayaboutleadcoatingleadingfirmlearningcurveleavewordmachinesensiblemagneticequatormagnetotelluricfieldmailinghousemajorconcernmammasdarlingmanagerialstaffmanipulatinghandmanualchokemedinfobooksmp3lists
nameresolutionnaphtheneseriesnarrowmouthednationalcensusnaturalfunctornavelseedneatplasternecroticcariesnegativefibrationneighbouringrightsobjectmoduleobservationballoonobstructivepatentoceanminingoctupolephononofflinesystemoffsetholderolibanumresinoidonesticketpackedspherespagingterminalpalatinebonespalmberry
papercoatingparaconvexgroupparasolmonoplaneparkingbrakepartfamilypartialmajorantquadruplewormqualityboosterquasimoneyquenchedsparkquodrecuperetrabbetledgeradialchaserradiationestimatorrailwaybridgerandomcolorationrapidgrowthrattlesnakemasterreachthroughregionreadingmagnifierrearchainrecessionconerecordedassignment
rectifiersubstationredemptionvaluereducingflangereferenceantigenregeneratedproteinreinvestmentplansafedrillingsagprofilesalestypeleasesamplingintervalsatellitehydrologyscarcecommodityscrapermatscrewingunitseawaterpumpsecondaryblocksecularclergyseismicefficiencyselectivediffusersemiasphalticfluxsemifinishmachiningspicetradespysale
stunguntacticaldiametertailstockcentertamecurvetapecorrectiontappingchucktaskreasoningtechnicalgradetelangiectaticlipomatelescopicdampertemperateclimatetemperedmeasuretenementbuildingtuchkasultramaficrockultraviolettesting