W-8BEN

W-8BEN — the one-page IRS form declaring you a non-US person, filed electronically at any broker holding US assets for you. With it, the US–PH treaty rate of 25% applies to US-source dividends instead of the 30% default. It expires every three calendar years — diary the renewal. UCITS-only investors barely need its benefit but should file it anyway wherever asked; it costs two minutes.

First used in: 1.6 · Cross-border plumbing