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미국 국세청(IRS) Section 1446(f) 원천 징수 대상 종목 목록

Financial/해외주식

by 조스톡 2022. 11. 23. 11:27

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미국 국세청(IRS) Section 1446(f)에 의거, 10% 원천 징수 대상 지정

 

최근 뉴스기사에서 나오는 내용처럼 미국 국세청(IRS) Section 1446(f)에 의거한 법률에 따라, 2023년 1월 1일부터 Publicly Traded Partnerships(PTP)의 판매 및 특정 유통에 따른 총 수익의 10%를 원천징수 받게 된다.

 

미국 증시에 상장되어 있는 여러 기업들과 ETF 등이 대상이며, PTP에는 원유, 가스 등 천연자원과 원자재나 부동산, 인프라 분야에 파트너십 형태로 투자하는 곳들이 포함됐다.

 

이번 규정이 기존 화석연료 대신 친환경(태양광, 풍력, 2차전지 등)으로 투자를 유도하기 위함이라는 의견들도 있다.

 

직접 확인한 결과, 한국예탁결제원이 제공하는 국내투자자들이 보유, 매수한 해외주식 Top 50에는 포함되지 않는 것으로 확인됐다. 일부 투자자들이 대상이 될 것으로 보인다. (한국예탁결제원 외화증권 종목별 내역 : https://seibro.or.kr/websquare/control.jsp?w2xPath=/IPORTAL/user/ovsSec/BIP_CNTS10013V.xml&menuNo=921)

 

© ibrahimboran, 출처 Unsplash

 

 

Publicly Traded Partnerships(PTP)에 포함되는 종목들 목록

 

보유하고 있는 종목이 있는지 빠르게 확인하시려면 'Ctrl+F'를 이용하시면 된다.

 

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MHY737602026 SRG U SEANERGY MARITIME CORP-UNITS
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출처1 : https://ibkr.info/article/4706

출처2 : https://www.irs.gov/individuals/international-taxpayers/partnership-withholding

출처3 : https://biz.chosun.com/stock/stock_general/2022/11/22/WOOLHVMDH5AEZMTF3INPTKO7YI/

 

미국 원자재 ETF, 매도대금에 10% 세금 징수...“연말까지 안 팔면 세금 폭탄”

미국 원자재 ETF, 매도대금에 10% 세금 징수...연말까지 안 팔면 세금 폭탄

biz.chosun.com

 

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