Important note : the information below is general information and does not constitute tax advice or necessarily apply to your particular case. To be sure of your obligations, you must contact the tax authorities of the country in which you reside or a specialized advisor (e.g.: accountant, tax specialist, specialized lawyer...).

Tax returns

• Declaring annually (or monthly depending on the country) your gains and losses.
• Declaring your gains from dividends monthly (or annually depending on the country).
• Declaring the holding of an account opened abroad.

For your declarations, you will generally need the information below.

Interactive Brokers Ireland:

• Name and address of account holder: Interactive Brokers Ireland Limited, 10 Earlsfort Terrace, Dublin, D02 T380, Ireland.
• Country in which the account is held: Ireland
• Your trading account number which begins with a "U" and is displayed at the top of each of your account statements

You can also contact us to get the date your ProRealTime Trading account was opened with Interactive Brokers if needed.

Dividend withholding

Please note that as a US-based broker, Interactive Brokers levies a dividend withholding tax (which is 30% in most cases).

If you reside in a country that has a tax treaty with the US, you may be able to reclaim all or part of the amount withheld via a tax credit to avoid double taxation.

Please note that if the rate in your country of residence is higher than the rate retained by Interactive Brokers, you will have to pay additional tax to your tax office.

Gains and Losses Statement / Dividend Statement

In your account management interface, you can download a statement of your trading activities for a year or calendar month. This will serve as a record of your gains/losses or dividends.

Access statements for your Interactive Brokers account:

• Log in to the account management interface using your second username and password (and security device if applicable).
• Click on "Performance & Reports", then click on "Statements".
• Click on your account number (blue background).
• In the side menu for the account selection, click on the filter icon then select all status that appear (including "Closed" if applicable) to display all your current and previous accounts.
• Select all your account numbers on the top right and validate.
• Under "Default Statements", select "Activity".
• Select the period "Annual".
• For the date, select "2024".
• Choose the PDF export format.
• Click on "Download" to generate the statement.

Your total gain or loss across all products is shown in the Total (all assets) under the Total Realised Performance column. Your dividends received and the amount of withholding tax appear in a dedicated section.