{ "license": "https://creativecommons.org/licenses/by/4.0/", "source": "https://brokerfit.io/en/methodology/open-data", "attribution": "BrokerFit (https://brokerfit.io/en/methodology/open-data), CC BY 4.0", "slice": "w8ben", "schema": "https://brokerfit.io/data/schema.json#/$defs/w8ben", "lastVerified": "2026-09-08", "nextVerification": "2026-12-09", "records": [ { "broker_slug": "just2trade", "broker_name": "Just2Trade", "supported": true, "filing": "in-app", "filing_quote": "I declare that all W-8BEN/W-9 where applicable, self-certification forms are correct and that I am authorized to sign such forms electronically.", "withholding_agent": null, "withholding_agent_quote": null, "stated_rate_pct": null, "stated_rate_quote": null, "validity_quote": null, "entity": "J2T Services Ltd (Cyprus, CySEC CIF 281/15)", "condition": "This is the whole of it. The single mention of the form anywhere in J2T's client documents is the declaration above, which the client signs when opening an account online — the surrounding clause confirms the electronic route, stating that clicking \"I agree\" represents a digital signature equivalent to a written one. Whether the company withholds US tax at source, at what rate, and how long the form stays valid are not addressed in any of its documents: the general terms of business run to several hundred thousand characters and contain no occurrence of \"withhold\" or \"W-8\" at all, and the site has no help centre with a tax section.", "verified_at": "2026-09-08", "source_url": "https://www.j2t.com/files/j2t/regulatorydocs/Brokerage%20Regulations_eng.pdf" }, { "broker_slug": "interactive-brokers", "broker_name": "Interactive Brokers", "supported": true, "filing": "in-app", "filing_quote": "Account holders who are neither a legal resident nor citizen of the U.S. can fill out or update IRS Form W-8. To update tax forms: Click the User menu > Settings > Account Profile, click Profile, click the edit icon to the right of the entity, click Tax Forms.", "withholding_agent": true, "withholding_agent_quote": "If the form W-8 is no longer valid, IBKR will assume that you are a non-US person and withhold US tax at 30% on interest, dividends, gross proceeds and payments and lieu. Treaty rates, if applicable, will no longer apply.", "stated_rate_pct": 30, "stated_rate_quote": "Generally, tax is withheld at a rate of 30% on payments of US source stock dividends and substitute payments in lieu. The rate of withholding may be reduced if there is a tax treaty between your country of tax residence and the US.", "validity_quote": "Forms W-8 are valid for the year in which they are signed and for the next three calendar years. For example, a Form W-8BEN signed on March 5, 2018, remains valid through December 31, 2021, and must be resubmitted to IBKR no later than January 30, 2022.", "entity": "Interactive Brokers Ireland Limited (Ireland, Central Bank of Ireland C423427)", "condition": "Read off the tax pages published on the Irish domain, whose footer names Interactive Brokers Ireland Limited. The pages themselves write \"IBKR\" throughout rather than naming the entity in the sentences quoted here, and the step-by-step filing instructions come from the group-wide Client Portal guide rather than an Ireland-specific page. No paper route is described anywhere on those pages.", "verified_at": "2026-09-08", "source_url": "https://www.interactivebrokers.ie/en/support/tax-nonus-initial.php" }, { "broker_slug": "xtb", "broker_name": "XTB", "supported": true, "filing": "in-app", "filing_quote": "The W-8BEN form can be completed in the mobile app. Click the profile icon in the top left corner, then select the Personal Details tab. W-8BEN form is also available in the Client office -> My profile -> Profile Data -> Tax office / W-8BEN form.", "withholding_agent": null, "withholding_agent_quote": null, "stated_rate_pct": null, "stated_rate_quote": null, "validity_quote": "Please be informed that W-8BEN form is valid for 3 years from the end of the year in which the form was completed.", "entity": "XTB Limited (UK, FCA FRN 522157)", "condition": "Read off the XTB help centre. The same article is published word for word under the Cypriot arm as well, so the wording is not specific to one of them. Two things this check did not establish. XTB states nowhere in its help centre whether it withholds US tax at source — the closest it comes is that a lower rate applies from the month after the form is approved, which is about timing rather than about who withholds. And it names no single rate: its own article says a reduced rate is \"in most cases 15% instead of 30%\" and immediately adds that it \"can be different than 15%\", so there is no figure to quote as the broker's. A third XTB entity is excluded outright — the form \"is not currently available to XTB International Limited clients\".", "verified_at": "2026-09-08", "source_url": "https://www.xtb.com/en/help-center/tax-statement-5-3/w-8ben-7" }, { "broker_slug": "exante", "broker_name": "EXANTE", "supported": true, "filing": "in-app", "filing_quote": "Please fill out the questionnaire in the Client’s Area under the Settings → Profile → Agreements page. The system will automatically generate the necessary document for you to sign electronically, so no paper forms are needed.", "withholding_agent": true, "withholding_agent_quote": "Although the IRS issues W-8 forms, they should be submitted to EXANTE, acting as the withholding agent, rather than sent directly to the IRS.", "stated_rate_pct": 30, "stated_rate_quote": "Failure to submit the form by the end of each year will result in withholding the maximum rate of 30% applied to foreign entities or individuals.", "validity_quote": "All W-8 forms remain valid for the year they are signed and three full calendar years afterwards.", "entity": "EXT Ltd (Cyprus, CySEC 165/12)", "condition": "Read off the EXANTE help centre, which is shared across the brand and names no entity in the articles quoted here. A neighbouring article does name the companies behind the arrangement: \"XNT and EXT have acquired Qualified Intermediary (QI) status from the IRS\", and separately that \"as a financial intermediary and according to terms of business, Exante acts as a tax agent for its clients\". The CySEC licence number is ours, not theirs — it does not appear in these documents. Paper filing is ruled out explicitly: the form is e-signed and validated during submission.", "verified_at": "2026-09-08", "source_url": "https://support.exante.eu/en/articles/114121-what-is-the-w-8-form-and-when-should-i-submit-it" }, { "broker_slug": "tickmill", "broker_name": "Tickmill", "supported": true, "filing": "in-app", "filing_quote": "To trade CFD Stocks and ETFs, you are required to complete the W-8BEN form that is available in the Client Area. To complete the W-8BEN Form follow these simple steps: Login to the Client Area. Click on Profile. From the drop-down menu select ‘W-8BEN Form’. Complete the form and sign it and press ‘Submit’.", "withholding_agent": true, "withholding_agent_quote": "Tickmill applies a flat 30% U.S. withholding tax on dividends and other distributions from U.S. securities, regardless of a client’s country of residence or any applicable tax treaties. Reduced treaty rates are not applied. Clients are solely responsible for seeking any reclaim directly with the relevant tax authority.", "stated_rate_pct": 30, "stated_rate_quote": "Tickmill applies a flat 30% U.S. withholding tax on dividends and other distributions from U.S. securities, regardless of a client’s country of residence or any applicable tax treaties. Reduced treaty rates are not applied.", "validity_quote": null, "entity": "Tickmill Europe Ltd (Cyprus, CySEC CIF 278/15)", "condition": "The odd one here, and worth reading twice. Tickmill Europe offers no real shares at all — its stock exposure is contracts for difference — and it still requires the form: it gates access to the CFD stock and ETF symbols, and the withholding applies to the dividend adjustments on those contracts. Term 21.5 of its client agreement (September 2025) is the part most worth knowing, quoted in full below. The form's validity period is not stated anywhere on the site: \"W-8BEN\" appears on exactly one page and never in the client agreement. Corporate clients use a different route, uploading a W-8BEN-E rather than the in-app form.", "verified_at": "2026-09-08", "source_url": "https://www.tickmill.com/eu/instruments/stocks" }, { "broker_slug": "etoro", "broker_name": "eToro", "supported": true, "filing": null, "filing_quote": "If you are not a US person, we will ask you to sign a W-8BEN form before we accept an order from you to invest in shares which are listed in the US. If you have not previously provided us with a valid W-8BEN, and you already hold US shares, we will ask you to complete a W-8BEN.", "withholding_agent": null, "withholding_agent_quote": null, "stated_rate_pct": null, "stated_rate_quote": null, "validity_quote": null, "entity": "eToro (Europe) Ltd (Cyprus, CySEC 109/10)", "condition": "Read off the terms published 12.08.2026. Two things in the same clause are worth more than the usual mechanics. The consequence of not returning the form is unusually blunt: \"If you do not return the signed and completed W-8BEN form before the date we specify, we reserve the right to sell your US shares.\" And on rates, the next clause says only \"We will apply the default rate of taxes applied by the relevant tax authorities\" — a default rate, with no mention of treaty relief. The terms name no submission route, no rate figure and no validity period, so none is carried here. eToro also puts an ongoing duty on the client to say if they stop being eligible for W-8BEN status.", "verified_at": "2026-09-08", "source_url": "https://www.etoro.com/wp-content/uploads/2026/03/etoro_EU_TnC_Publication_2026-08-12_Clean-1.pdf" }, { "broker_slug": "degiro", "broker_name": "DEGIRO", "supported": true, "filing": "in-app", "filing_quote": "At DEGIRO, clients fill in a substitute form which includes the relevant mandatory fields contained on the official form. This substitute form is in accordance with the US Internal Revenue Service (IRS) instructions and is fully digital. You can do this by completing the form ‘W-8BEN/ W-8BENE’, which you can find under ‘Tax information’ in your Profile.", "withholding_agent": false, "withholding_agent_quote": "Withholding tax is usually withheld by the paying agent of the paying organisation, but withholding can also take place higher up the custody chain. DEGIRO usually receives the income as a net amount, after the deduction of the withholding tax.", "stated_rate_pct": null, "stated_rate_quote": null, "validity_quote": "During the third year from the completion of the 'W-8BEN/ W-8BENE' Form, or in case of changes in your circumstances that makes any information on the form incorrect, we will ask you to renew it. The renewal periodicity is based on official regulations from US Internal Revenue Service (IRS).", "entity": "flatexDEGIRO Bank SE, acting through its Dutch branch, trading as DEGIRO (Germany, BaFin; branch supervised by AFM and DNB)", "condition": "Read off the DEGIRO helpdesk. Note that DEGIRO does not use the form itself — it takes a substitute of its own that carries the same mandatory fields. Two statements in its documents sit in tension and are left that way rather than reconciled here: it says it usually receives income already net of withholding, which is why it is recorded above as not being the one withholding, and separately that \"DEGIRO has entered into an agreement with the Internal Revenue Service to make use of this system\", which is how relief at source is arranged. No withholding rate is carried on this page: the rate table DEGIRO publishes is self-dated 15-05-2023 and carries its own caveat that it \"is of a general nature and cannot be considered exhaustive\", so quoting it under a 2026 verification stamp would date it wrongly.", "verified_at": "2026-09-08", "source_url": "https://www.degiro.ie/helpdesk/tax/tax-treaties/how-can-i-apply-lower-tax-rate-us-income" } ] }