Brogembank schreef op 1 oktober 2013 20:43:
@ easy56, Rolof, voda en andere LongTerm believers/beleggers in RDS : maak u geen zorgen, ben al vanaf geboorte een x aantal lentes terug long Shell op één of andere wijze (destijds Kon Olie, herbelegde kinderbijslag door mijn vader, later Moeara Enim vanwege hoger dividendrendement (helaas niet die oprichtersaandelen :-)), en verder via de reguliere aandelen, met af en toe een relatief korte periode niet.
Wat mij bij de volgende vraag brengt mbt de link die ik eerder gaf:
There always seems to be confusion surrounding the two classes of Shell stock. As a joint Anglo-Dutch company, Royal Dutch Shell has shares listed both in London and the Netherlands. The Class A shares are listed in the Netherlands and the dividends are subject to a Dutch withholding tax of 15%. Class B shares are listed on the London Stock Exchange and are not subject to a withholding tax. Class A shares and Class B shares have equal ownership rights. Determining which share class to purchase depends primarily on whether or not you plan on reinvesting dividends.
If you plan on reinvesting dividends, the best decision is to purchase Class A shares and enroll in Shell's Scrip Dividend Programme. The Scrip Programme enables RDS.A shareholders to receive their dividends in shares of Shell rather than cash. This allows investors to circumvent the Dutch withholding tax. Before purchasing the Class A shares, check with your broker to make sure they support the Scrip Programme.
If you do not plan to reinvest dividends and you hold your shares through a traditional brokerage account, you have two choices. First, you can simply purchase the Class B shares to avoid paying withholding taxes. Additionally, you could purchase the Class A shares, pay the withholding tax, and then reclaim these taxes when you file your tax return with the IRS. This option requires slightly more work, but it will boost your returns in the long run.
If you do not want to reinvest dividends and you hold the stock in a tax deferred account, you are best served by purchasing the Class B shares. You cannot recover withholding taxes from tax sheltered investments, so the Class B shares make the most sense.
To summarize, investors should buy Class A shares and enroll in the Scrip Dividend Programme unless they are holding the shares in a tax deferred account AND they do not want to reinvest dividends.
Geldt dit verschil in fiscale behandeling ook voor de Nederlands ingezetene belegger in RDS? Dit komt tenslotte van een op de USA gerichte site. Zo ja, dan switch ik lachend over van "A" naar "B" aandelen? Of komt dan achteraf de fiscus met de rekening door het bij belastbaar inkomen op te tellen? Hierbij wil ik vermelden dat deze aandelen puur voor het cash dividend gehouden worden momenteel, niet voor herinvestering van dividend (voor de komende periode i.i.g.).
Feedback is welkom!