Tax form tips from fellow creators
When working with other DeoVR creators from around the world on completing the W-8BEN form (for natural persons), we’ve gathered some information about what other creators have done.
Below, you’ll find a list of countries, links to some potentially relevant income tax treaties with the United States, and examples of how some creators have filled out Part II (Claim of Tax Treaty Benefits) of the W-8BEN form.
⚠️ Please note: This is not tax or legal advice and you should not take it as such. This is just general information that may not be applicable or relevant to your situation. We are simply sharing experiences and examples that have worked for other creators. Everyone's situation may be different, and we strongly encourage you to consult with a qualified tax or legal advisor before submitting any official documents. We cannot provide any information or answer any questions relevant to your specific information.
📌 What You'll Find Below:
- Some countries with a tax treaty with the U.S.
- Links to tax treaty documents
- Sample wording for Line 9 and Line 10 of the W-8BEN form (Part II)
List of countries
Austria
Income tax treaty United States-Austria
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Austria within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Austria and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Belgium
Income tax treaty United States-Belgium
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Belgium within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Belgium and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Cyprus
Income tax treaty United States-Cyprus
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Cyprus within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Cyprus and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Czech Republic
Income tax treaty United States-Czech Republic
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of the Czech Republic within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of the Czech Republic and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Denmark
Income tax treaty United States-Denmark
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Denmark within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Denmark and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Finland
Income tax treaty United States-Finland
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Finland within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Finland and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
France
Income tax treaty United States-France
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of France within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 3 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of France and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Germany
Income tax treaty United States-Germany
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Germany within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Germany and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Greece
Income tax treaty United States-Greece
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Greece within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 6 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Greece and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Iceland
Income tax treaty United States-Iceland
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Iceland within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 14, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Iceland and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Ireland
Income tax treaty United States-Ireland
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Ireland within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Ireland and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Italy
Income tax treaty United States-Italy
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Italy within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 3 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Italy and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Japan
Income tax treaty United States-Japan
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Japan within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Japan and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Luxembourg
Income tax treaty United States-Luxembourg
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Luxembourg within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 13, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Luxembourg and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Netherlands
Income tax treaty United States-Netherlands
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of the Netherlands within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 13, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of the Netherlands and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Norway
Income tax treaty United States-Norway
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Norway within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 10, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Norway and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Pakistan
Income tax treaty United States-Pakistan
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Pakistan within the meaning of the income tax
treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 8, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Pakistan and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Slovak Republic
Income tax treaty United States-Slovak Republic
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Slovak Republic within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 4 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Slovak Republic and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Spain
Income tax treaty United States-Spain
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Spain within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 4 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Spain and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Sweden
Income tax treaty United States-Sweden
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of Sweden within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of Sweden and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
Switzerland
Income tax treaty United States-Switzerland
If the above treaty is applicable to your situation, which you must determine on your own, the form could be filled out as follows after obtaining independent tax or legal advice specific to your situation:
Line 9:
I certify that the beneficial owner is a resident of the Switzerland within the meaning of the income tax treaty between the United States and that country.
Line 10:
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph Article 12, Paragraph 1 of the treaty identified on line 9 above to claim a 0% rate of withholding on (specify type of income): royalty income (video content licensing).
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:
The beneficial owner is a tax resident of the Switzerland and the royalties are not effectively connected with a U.S. trade or business.
Please remember that you must confirm yourself, with legal or tax counsel of your own choosing, that the foregoing is accurate and correct with regards to your specific situation and that we cannot assist you in making that determination.
