What is the tax treatment for ETFs purchased before Jan 2014?

Discussion in 'Exchange Traded Funds (ETFs)' started by Callum92, 11 Oct 2018.

  1. Callum92

    Callum92 New Member

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    1
    I understand that after Jan 1 2014, US domiciled ETFs (like SPY) are treated as Income on dividends and CGT on gains. However, what way are ETFs taxed if they were purchased prior to the 2014 date? For example 2010 onwards. Thanks
     
  2. jpd

    jpd Frequent Poster

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    1,576
    It depends on where they are domiciled - well, more or less.

    if it's in Ireland, UK or EU then they are taxed under the Exit tax regime with a deemed 8 year disposal