Capital gains arising from trading in derivatives are also taxed at a flat rate of 25 % plus solidarity surcharge and church tax, if applicable. The accrued taxes are settled and paid directly by the custodian bank.
Section 871(m) of the US Internal Revenue Code requires a US withholding tax on dividend equivalent payments. Therefore, this provision also applies to certificates and warrants relating to dividend-paying US equities. As dividend payments are often included in the price of the derivative by the issuer and lead to an increase in value, a withholding tax of 30 % is charged on dividend payments of this kind. This amount is withheld by the issuer of the derivative as part of the so-called issuer solution. You do not have to do anything else in this regard.
Section 871(m) of the US Internal Revenue Code requires a US withholding tax on dividend equivalent payments. Therefore, this provision also applies to certificates and warrants relating to dividend-paying US equities. As dividend payments are often included in the price of the derivative by the issuer and lead to an increase in value, a withholding tax of 30 % is charged on dividend payments of this kind. This amount is withheld by the issuer of the derivative as part of the so-called issuer solution. You do not have to do anything else in this regard.