Last ned dokumentet () av 20
Fjern valg
Last ned utvalg
We make what matters work*
Submit form in new Tab
Produkter
Digital
Service
Markeder
Kundestøtte
Bedrift
MyEaton

Irish Dividend Withholding Tax

Irish Statutory Accounts

Download PDF

Muligheter for å oppnå fritak fra Irish Dividend Withholding Tax (DWT)

 

Eaton Corporation plc etablerte skattemessig oppholdssted i Irland i løpet av 2012, og er utbytte ansett som irsk kildeinntekt og irsk regler for skatt på irsk utbytte (“DWT") må overholdes. Utbetalinger av utbytte vil være tillagt en tilbakeholdt skatt på 20% av utbyttebeløpet, unntatt dersom aksjeeier som er rettmessig mottaker av utbyttet er bosatt USA eller et land som er oppført som “relevant territorium”, og har forsikret seg om at dokumentasjonen er registrert hos megleren, banken, det kvalifiserte mellomleddet eller transaksjonsagenten. Med disse reglene kan den største andelen av Eatons aksjeeiere og rettmessige eiere ha krav på fritak fra DWT.


Vennligst svar på følgende spørsmål for å få vite hvordan du kan oppnå fritak fra Irish Dividend Withholding Tax (DWT) på aksjene dine hos Eaton Corporation plc.  En W-9 eller en W8-BEN kreves fortsatt for å unngå tilbakeholdt skatt på utbytte i USA.  Det kan hende du allerede har registrert disse dokumentene hos din finansielle institusjon.

Dersom Irish Dividend Withholding Tax (DWT) tidligere er lagt til på kontoen din, og du søker informasjon om hvordan du kan søke om refusjon på skatt, eller informasjon om skattekreditt klikk her.

Det er opp til enhver å gjennomgå hvert alternativ, da det er underlagt hver enkelts spesifikke situasjon, evaluer levedyktigheten i forhold til din totale investeringsstrategi og avgjør hva som er best for deg.  Som en del av denne prosessen kan det hende du ønsker å rådføre deg med din egen megler, finansielle rådgiver eller rådgiver for skatt for deres profesjonelle assistanse.  Det er ikke sikkert alle alternativene er riktig for deg.  Det er ikke sikkert alle alternativene gjelder for deg.

Sp1: Er aksjene dine i Eaton Corporation plc i oppbevart direkte hos vår transaksjonsagent Computershare?
Ja  / Nei 

Sp2: Er aksjene dine i Eaton Corporation plc oppbevart hos en megler og er du skattemessig beboer av USA?
Ja  / Nei 

Sp3: Var din Computershare-konto etablert på eller før 30. november 2012?
Ja  / Nei 

Sp4: Bor du i et relevant territorium (slik som det er definert etter Irsk lov)?  For å finne hvilke land som er ansett som relevant territorium, vennligst besøk denne lenken. 
Ja  / Nei

Sp5: Dersom du er bosatt i relevant territorium, er aksjene dine oppbevart hos Computershare?
Ja  / Nei  

 

Aksjer som er oppbevart hos Computershare >, søker er skattemessig registrert i USA og en konto som er etablert før 30/11/2012

Options to Obtain Irish DWT Exemption

Transfer Your Shares to a Broker

Description

  • Transfer your shares from Broadridge to a broker.
  • Ensure that your broker has your Form W-9 on file.
  • Confirm with your broker that they can certify you have a valid US address with a Form W-9.
  • Complete beneficial ownership form regarding the transfer of shares and send to Broadridge Corporate Issuer Solutions, P.O. Box 1342, Brentwood, NY 11717, within 24 hours of contacting your broker.
  • If your broker has questions on applying for the exemption, they can visit www.dtcc.com and search “Eaton” for instructions.

Påkrevde skjema

Continue to hold your Shares in Direct Registry at Broadridge
  • In order to maintain your Irish DWT exemption beyond the grace period which expired January 1, 2018, you will need to register with and pay a $159.99 (USD) fee to GlobeTax for their eCerts service, which will maintain your exemption through the end of the fifth year following the completion of the required documentation.
  • $85.00 of the $159.99 service fee is paid to the IRS to obtain the US Certificate of Residency.  $64.99 is retained by GlobeTax for administration of the eCerts service.
  • You should have initiated your GlobeTax eCerts registration in 2017 to ensure your DWT exemption application was underway before the grace period expired on January 1, 2018.
  • If you do not act, the statutory dividend withholding tax rate of 25% will be applied to your dividend payments

    • GlobeTax-registrering:

    • Klikk på «Registrer»
    • Bruk tilgangskoden «EATON»
    • Følg instruksjonene.
    Sell your shares
    Eaton values all shareholders and hopes you remain a shareholder.  However, we understand that, after reviewing each alternative and evaluating its viability in the context of your overall investment strategy, you might decide this alternative is right for you.
    If you sell your ETN shares, and don’t purchase new ETN shares, you will not receive dividends – and will not be required to pay Irish DWT.
    You should consult your tax advisor regarding the tax consequences of selling your shares.
    If you take no action, Irish DWT will be withheld from your Eaton Corporation plc dividend payments.  The dividend payment you receive will be reduced by the Irish DWT
    Irish DWT is withheld at a rate of 25% on dividends.

    Tax Resident of US with Shares Held by Broker (US)
    You should be exempt from paying the Irish DWT, assuming:

    • You have a Form W-9 and a valid United States address on file with your broker; and
    • You’ve confirmed with your broker that they can certify a valid US address with a Form W-9.

    If your broker has questions on applying for the Irish DWT exemption, they can visit http://www.dtcc.com and search “Eaton” for instructions.  These instructions also include details on the treatment of special situations, such as trusts or partnerships.  Generally, for US Tax Residents, the DTC Participants are automatically considered a Specified Intermediary and can claim the exemption based on the investor’s US address.  For Non-US Tax Residents, their U.S. banks or brokers (aka DTC Participants), who are not Qualifying Intermediaries, send the Form V2 to GlobeTax and they can claim the DWT exemption.

     

     

    Shares Held at Broadridge > Filer is Tax Resident of the United States (US) and Account Established after 11/30/12

    Options to Obtain Irish DWT Exemption

    Transfer Your Shares to a Broker

    Description

    • Transfer your shares from Broadridge to a broker.
    • Ensure that your broker has your Form W-9 on file.
    • Confirm with your broker that they can certify you have a valid US address with a Form W-9.
    • Complete beneficial ownership form regarding the transfer of shares and send to Broadridge Corporate Issuer Solutions, PO Box 1342, Brentwood, NY 11717, within 24 hours of contacting your broker.
    • If your broker has questions on applying for the exemption, they can visit www.dtcc.com and search “Eaton” for instructions.

    Påkrevde skjema

    Continue to hold your Shares in Direct Registry at Broadridge
    • In order to obtain an Irish DWT exemption, you will need to register with and pay a $159.99 (USD) fee to GlobeTax for their eCerts service, which will maintain your exemption through the end of the fifth year following the completion of the required documentation.
    • $85.00 of the $159.99 service fee is paid to the IRS to obtain the US Certificate of Residency.  $64.99 is retained by GlobeTax for administration of the service.
    • To ensure your Irish DWT exemption, initiate your GlobeTax registration as soon as possible, at least 45 days prior to the dividend record date.
    • If you do not act, the statutory dividend withholding tax rate of 25% will continue to be applied to your dividend payments.

    GlobeTax-registrering:

    • Klikk på «Registrer»
    • Bruk tilgangskoden «EATON»
    • Følg instruksjonene.
    Sell your shares
    Eaton values all shareholders and hopes you remain a shareholder.  However, we understand that, after reviewing each alternative and evaluating its viability in the context of your overall investment strategy, you might decide this alternative is right for you.
    If you sell your ETN shares, and don’t purchase new ETN shares, you will not receive dividends – and will not be required to pay Irish DWT.
    You should consult your tax advisor regarding the tax consequences of selling your shares.
    If you take no action, Irish DWT will be withheld from your Eaton Corporation plc dividend payments.  The dividend payment you receive will be reduced by the Irish DWT
    Irish DWT is withheld at a rate of 25% on dividends.
    Shares Held at Broadridge > Filer is Tax Resident outside the United States (OUS) in a Relevant Territory (as defined by Irish Law) and Account Established before 11/30/12

    Options to Obtain Irish DWT Exemption

    Transfer Your Shares to a Broker

    Description

    • Transfer your shares from Broadridge to a broker.  To ensure continuation of the exempt status you may already have in place, we recommend that this transfer occur in 2017.
    • Ensure that your broker has your stamped Form V2 on file.
    • Confirm with your broker that they will file the Irish DWT exemption.
    • Complete beneficial ownership form regarding the transfer of shares and send to Broadridge Corporate Issuer Solutions, PO Box 1342, Brentwood, NY 11717, within 24 hours of contacting your broker.
    • If your broker has questions on applying for the exemption, they can visit www.dtcc.com and search “Eaton” for instructions.  For Non-US Tax Residents, the DTC participants send the Form V2 to GlobeTax and they can claim the DWT exemption.

    Påkrevde skjema

    Continue to hold your Shares in Direct Registry at Broadridge
    • In order to maintain your Irish DWT exemption beyond the grace period which expired January 1, 2018, you needed to register with and pay a $50 (USD) service fee to GlobeTax, which will maintain your exemption through the end of the fifth year following the completion of the required documentation.
    • You should have initiated your GlobeTax registration in 2017 to ensure your DWT exemption application was underway before the grace period expired on January 1, 2018.
    • If you did not act, the statutory dividend withholding tax rate of 25% will be applied to your dividend payments.

    GlobeTax-registrering:

    • Klikk på «Registrer»
    • Bruk tilgangskoden «EATON»
    • Følg instruksjonene.
    Sell your shares
    Eaton values all shareholders and hopes you remain a shareholder.  However, we understand that, after reviewing each alternative and evaluating its viability in the context of your overall investment strategy, you might decide this alternative is right for you.
    If you sell your ETN shares, and don’t purchase new ETN shares, you will not receive dividends – and will not be required to pay Irish DWT.
    You should consult your tax advisor regarding the tax consequences of selling your shares.
    If you take no action, Irish DWT will be withheld from your Eaton Corporation plc dividend payments.  The dividend payment you receive will be reduced by the Irish DWT
    Irish DWT is withheld at a rate of 25% on dividends.

    Filer is Tax Resident Outside the United States (OUS) and does not reside in a Relevant Territory (as defined in Irish Law)
    It is likely that you are not exempt from paying the Irish DWT.  Check with your tax advisor to see if there are any options that apply to your special situation.

    The only remaining option to avoid DWT may be to sell your shares
    Eaton values all shareholders and hopes you remain a shareholder.  However, we understand that, after reviewing each alternative and evaluating its viability in the context of your overall investment strategy, you might decide this alternative is right for you.
    If you sell your ETN shares, and don’t purchase new ETN shares, you will not receive dividends – and will not be required to pay Irish DWT.
    You should consult your tax advisor regarding the tax consequences of selling your shares.

    Søker er bosatt i relevant territorium utenfor USA med aksjer oppbevart av megler (OUS)
    For å motta et irsk DWT-fritak:

    • Forsikre deg om at megleren din har V2-skjemaet ditt på plass, som er tilgjengelig her 
    • Få det bekreftet hos megler at de vil søke om det irske DWT-fritaket

    Dersom megleren din har spørsmål angående søknaden om unntak, kan de besøke http://www.dtcc.com og søke på “Eaton” for instruksjoner.  Disse instruksjonene inkluderer også detaljer rundt instruksjoner land for land samt for spesielle situasjoner, slik som fond eller partnerskap.  For de som ikke er skattemessig bosatt i USA, vil deres bank i USA eller meglere (også kalt DTC-deltakere) som ikke er kvalifiserte mellomledd sende skjemaet V2 til BNY Mellon som det kvalifiserte mellomleddet og de kan kreve DWT-fritak.

     

    Denne nettsiden er til for å gi hjelpsomme instruksjoner til aksjeholdere som tidligere har betalt Irish Dividend Withholding Tax (DWT) og som søker informasjon om hvordan du kan søke om refusjon på skatt, eller informasjon om skattekreditt.  Investorer bør ikke anse disse detaljene som en erstatning for en profesjonelle skatterådgiver og vi anbefaler at du søker veiledning i disse, som oftest, komplekse skattesituasjonene.

    I am a United States Tax Resident.  How do I claim a refund of Irish DWT from the Irish Tax Authority?
    • If you do not obtain an exemption from Irish DWT, you may apply for a refund directly from the Irish Tax Authority.
    • Refund claims may be made in the same year as the Irish DWT was withheld, however, they must be made within four year from the end of the calendar year in which the tax was deducted  (e.g. a refund claim for Irish DWT withheld in May 2017 must be made by 31 December 2021).
    • Total cost over five years includes a $85 (USD) IRS “user fee,” plus postage/courier fees.
    • Refunds are issued by the Irish Revenue Commissioners in € Euros by check.
    • It is common for refunds filed directly to the Irish Revenue Commissioners to take 9-12 months to pay.
    • GlobeTax may be able to assist you for a fee per share subject to a minimum fee (in addition to the $85 paid to the IRS), but you do not need to use GlobeTax to claim a refund of Irish DWT.
    • If you wish to use GlobeTax, contact them at eCertsEaton@globetax.com.
    • Refunds paid through GlobeTax will be made in $ USD by check.
    • Refunds through GlobeTax are often received in half the time as filing directly.
    • Søknadsskjema US IRS-8802  til IRS, betal $85 (USD) “bruksgebyr,” for å få IRS-skjema 6166.
    • Send disse skjemaene til Irsk inntektsk. ved å bruke sporbar post (f.eks. FedEx, UPS, DHL, registrert post via USPS, eller lignende):
      • Ferdig utfylt refusjonskrav-skjema
      • Originale utbyttekuponger
      • Skjema 6166 *
      • Skjema V2*
      • Alle andre skjemaer fra Irish Revenue: henvis til Dividend Withholding Tax Refund Claim Form – Kravskjema på vegne av Enkelte ikke-bosatte persons for Refusjon av DWT”. 

    *Du behøver ikke å fylle ut disse nye skjemaene for hvert refusjonskrav, disse skjemaene er gyldig for det året de er signert, pluss fem påfølgende år.
    Du må fortsatt sende inn et av disse skjemaene til Computershare:

    I am tax filer residing outside the United States.  How do I claim a refund of Irish DWT from the Irish Tax Authority? 
    • If you do not obtain an exemption from Irish DWT, you may apply for a refund directly from the Irish Tax Authority.
    • Refund claims may be made in the same year as the Irish DWT was withheld, however, they must be made within four years from the end of the calendar year in which the tax was deducted (e.g. a refund claim for Irish DWT withheld in March 2018 must be made by 31 December 2022).
    • Total costs over five years are postage/courier fees.
    • Refunds are issued by the Irish Revenue Commissioners in € Euros by check.
    • GlobeTax may be able to assist you for a fee per share subject to a minimum fee, but you do not need to use GlobeTax to claim a refund of Irish DWT.
    • If you wish to use GlobeTax, contact them at eCertsEaton@globetax.com.
    • Refunds paid through GlobeTax will be made in $ USD by check.
    • Refunds through GlobeTax are often received in half the time as filing directly.
    • Send disse skjemaene til Irsk inntektsk. ved å bruke sporbar post (f.eks. FedEx, UPS, DHL, registrert post via USPS, eller lignende):
      • Ferdig utfylt refusjonskrav-skjema
      • Originale utbyttekuponger
      • Skjema V2*
      • Alle andre skjemaer fra Irish Revenue: henvis til Dividend Withholding Tax Refund Claim Form – Kravskjema på vegne av Enkelte ikke-bosatte persons for Refusjon av DWT”. 

    *Du behøver ikke å fylle ut disse nye skjemaene for hvert refusjonskrav, disse skjemaene er gyldig for det året de er signert, pluss fem påfølgende år.
    Du må fortsatt sende inn et av disse skjemaene til Computershare:

    Claim a foreign tax credit on your income tax return for the Irish DWT you paid 
    • It can be difficult to satisfy the requirements for a tax credit.  You should consult your tax advisor to see if this is possible.
    • Du bør rådføre deg med din personlige skatterådgiver for å se hvilke andre skjemaer du kan komme til å måtte sende inn i tillegg til selvangivelsen, om noen.
    • Du må fortsatt sende inn et av disse skjemaene til Computershare:
    • Hvis du er bosatt i USA: Skjema W-9 
    • Hvis du ikke er bosatt i USA: Skjema W-8BEN


    Helpful Web Resources


    Web Resource

    		  

    Link

    US Depository Trust Clearing Company (DTC)

    		  

    http://dtcc.com/

    DTC Tax Relief by Country FAQs

    		  

    http://www.dtcc.com/asset-services/global-tax-services/tax-relief-by-country
    Click on: DTC TaxRelief FAQ: Ireland

    US IRS Form W-9

    		  

    https://irs.gov/pub/irs-pdf/fw9.pdf

    US IRS Form W8-BEN

    		  

    http://irs.gov/pub/irs-pdf/fw8ben.pdf

    US IRS Form 8802

    		  

    https://irs.gov/pub/irs-pdf/f8802.pdf

    US IRS International Tax Payers

    		  

    https://www.irs.gov/Individuals/International-Taxpayers

    US IRS International Tax Payer Identification Numbers

    		  

    https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin

    Ireland Tax Treaties – List of Relevant Countries

    		  

    http://www.revenue.ie/en/practitioner/law/tax-treaties.html

    Ireland Verified List of Authorized Qualifying Intermediaries & Withholding Agents

    		  

    http://www.revenue.ie/en/tax/dwt/authorised-qualifying-intermediaries.html

    Ireland DWT Forms

    		  

    http://www.revenue.ie/en/tax/dwt/forms/

    Ireland Taxes & Duties

    		  

    http://www.revenue.ie/en/tax/index.html

    GlobeTax

    		  

    https://ecerts.globetax.com/

    GlobeTax Contact Information

    		   https://www.globetax.com/contact-us/

    Broadridge Corporate Issuer Solutions

    		  

    https://shareholder.broadridge.com/eaton-corp/

    Beneficial Ownership Form

    		  

    Beneficial Ownership Form

     

    Eaton er en intelligent strømstyringsbedrift som arbeider for å forbedre livskvaliteten og beskytte miljøet for mennesker overalt. Vi er styrt av vår forpliktelse til å gjøre forretninger riktig, å operere bærekraftig og hjelpe kundene våre med å administrere energi – i dag og langt inn i fremtiden. Ved å dra nytte av de globale veksttrendene innen elektrifisering og digitalisering, akselererer vi planetens overgang til fornybar energi og bidrar til å løse verdens mest presserende strømstyringsutfordringer.
    Bedrift
    Snarveier
    © 2025 Eaton. Med enerett.