Withholding tax on US equity derivatives - 871(m)

Following regulations issued by the US Internal Revenue Service ('IRS') under Section 871(m) of the US tax code, non-US holders of US equity derivatives are taxed on dividend adjustments in the same way as non-US holders of the real US dividends.

Plus500 has an obligation under this US tax regulation to obtain documentation from customers that trade instruments that reference US equities. If you are trading or wish to trade instruments that reference US equities, please fill in the required form.

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