dividenda z GUERNSEY a SHELL

[danno]

Dneska pozeram dividend report z Lynxu a pri akcii SHELL ktoru uz drzim uz vyse roka som si vsimol ze prisla 3x z GG (Guernsey) a raz z UK. Minuly rok prisli vsetky z UK. Vie niekto preco je to tak?

dividendy.png (12.64 KiB) 1208 zobrazenia

Pozeral som aj Medzinárodné zmluvy o zamedzení dvojitého zdaňovania a Guersney som tam nenasiel. Tym ze prisla dividenda z Guersney tak by som mal z nej odviest az 35% dan ??? oproti UK 7% .

[mateo.24]

Prišlo k zlúčeniu akcií Rds-A a Rds-B. Po novom má sídlo Londýn.

[marxx]

RDSB dividenda je z GB a zdaníš ju 7%. RDSA dividenda je z NL a nič nedaníš (dostaneš už zdanené). Po zlúčení RDSA+RDSB je dividenda z GB a daníš ju 7%, aj keď výplata je v EUR.

[danno]

no jo ale ,v tax reporte prisla platba z GG. Myslis ze to obhajim ze RDSB ma domicil v GB? Minuly tyzden som riesil akurat danove a uctovnicka mi vravi ze za minuly rok si danovaci vyziadali ku danovemu priznananiu aj ten tax report. Tak som ostal prekvapeny.

[marxx]

Dividends paid on the Dividend Access Share

There is no Dutch withholding tax on dividends paid on Royal Dutch Shell Class B ordinary shares or Class B ADSs provided that such dividends are paid on the Dividend Access Share pursuant to the Dividend Access Mechanism.

Dividends paid on the Dividend Access Share are treated as UK-source for tax purposes and there is also no UK withholding tax on them.

All dividends with respect to Class B ordinary shares and Class B ADSs have to date been paid on the Dividend Access Share pursuant to the Dividend Access Mechanism.


zdroj: https://www.shell.com/investors/informa ... ation.html

Je tam jasne uvedené, že dividendy z B akcií sa pokladajú za dividendy so zdrojom v UK, teda sa nezdaňujú (UK nezdaňuje dividendy pre nerezidentov). Zdaňuješ len ty doma.

[marxx]

Dividends paid on the Dividend Access Share

There is no Dutch withholding tax on dividends paid on Royal Dutch Shell Class B ordinary shares or Class B ADSs provided that such dividends are paid on the Dividend Access Share pursuant to the Dividend Access Mechanism.

Dividends paid on the Dividend Access Share are treated as UK-source for tax purposes and there is also no UK withholding tax on them.

All dividends with respect to Class B ordinary shares and Class B ADSs have to date been paid on the Dividend Access Share pursuant to the Dividend Access Mechanism.


zdroj: https://www.shell.com/investors/informa ... ation.html

Je tam jasne uvedené, že dividendy z B akcií sa na daňové účely pokladajú za dividendy so zdrojom v UK, teda sa nezdaňujú (UK nezdaňuje dividendy pre nerezidentov). Zdaňuješ len ty doma.