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Trading Guide Historical Performance. European Futures Trading Guide. European Trading Guide Historical Performance. New and improved tax information and procedures that become available will be included on an ongoing basis. This Market Taxation Guide including any attachments and other links is for informational purposes only and is not intended and should not be considered to be legal advice on any subject matter. Readers of this Market Taxation Guide, whether customers or otherwise, should not act or refrain from acting on the basis of any information included in this Market Taxation Guide without seeking appropriate legal or other professional advice.
Further stimulus coming from South Korea - extra budget
The standard rate of withholding tax is Generally, non-residents of South Korea are liable to capital gains tax on South Korean securities at the lower of the following rates:. Note: The selling broker is responsible for the calculation and withholding of the capital gains tax and for the payment of it to the South Korean Tax Authorities. Clearstream Banking does not assist in this regard. Please consult your tax advisor for further information.
However, if listed securities are traded outside the Stock Exchange that is, in the over-the-counter OTC market , then, regardless of the stake in the company, capital gains tax will be applied.