👨🏻‍🏫這是美國的國稅局(IRS)在8月時頒布的新課稅規定,聲明美國課稅法規變更,自2023/1/1生效!

白話說這規定就是:
在2023/1/1後,只要【非屬美國籍的投資人】賣出屬於PTP(Publicly Traded Partnerships)的金融產品,主要是ETF,在賣出時,必須:
🔥就源扣繳「賣出價金的10%稅額」!

也就是說,當20203/1/1後,只要是屬於PTP的類股或ETF,
🔥賣出時不管是獲利或虧損,一律都要扣繳10%稅額。
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originally written by 4000
經查富邦證券公告,非美籍投資人出售PTP類型商品,將依交易總額進行10%扣繳。預計自2023年01月01日起實施。

References

https://www.fubon.com/banking/news/ETF/home/news_ETF_customernotice_1110912.htm

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