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Instrument sheet

Vanguard S&P 500 UCITS ETF — (USD) Distributing Shares

IE00B3XXRP09ETFUCITS

Stock-exchange tax, on buying and on selling alike

Stock-exchange tax, on buying and on selling alike
0.12%

% of the order amountPer-transaction ceiling: €1,300.00

Vanguard S&P 500 UCITS ETF — (USD) Distributing Shares is registered in Belgium (FSMA), but its share class distributes: 0.12%, not 1.32%.

What we have recorded

An ISIN encodes a country and an identifier, and nothing else. Everything below it is recorded by hand, row by row.

Kind of instrumentETF
UCITS, or an AIF recognised in the EEAYes
Share classDistributing
Registered for public offering in BelgiumRegistered
Reynders tax scope (art. 19bis)Not assessed
Domicile (ISIN prefix)Derived from the ISINIE
Tax bucket appliedETFs registered in the EEA, outside Belgium

Reynders tax (art. 19bis)

When units in a fund investing more than 10% in debt claims are sold or redeemed, Belgium taxes the interest component of the gain — the fund's Belgian TIS — at 30%, and the 10% capital-gains tax then applies to the remainder.

Whether Vanguard S&P 500 UCITS ETF — (USD) Distributing Shares is in scope has not been assessed: neither its asset test nor, for a distributing class, its statutes have been read.

Where this comes from

Belgian registration
FSMA register, party 01829 'Vanguard Funds' (plc, Irish UCITS), EEA UCITS effective 23/11/2015, whose enumerated products include 'Vanguard S&P 500 Ucits Etf' verbatim. Checked 2026-08-05 at https://www.fsma.be/en/party/vanguard-funds. Named at sub-fund level, so this row does not rely on the umbrella proxy. Registration attaches to the fund, so both share classes inherit it.
Reynders scope (art. 19bis)
Not assessed. Scope turns on the asset test (>10% in debt claims; 25% for lots acquired before 2018) plus, for a distributing class, the statutes' distribution wording — none of which has been read for this fund. Recorded Unknown on 2026-09-01 (WS-31 Phase 1); the factsheet's bond share and replication method, or the fund appearing on an issuer Belgian-TIS page, would settle it.
How the row was built
Checksum valid (ISO 6166). Share class read from the UCITS KIID at fund-docs.vanguard.com/ie00b3xxrp09-en.pdf on 2026-08-05 ("Income from the ETF Shares will be paid out").

What brokers are recorded as charging on this ISIN

No broker rate is on file for this ISIN.

What it costs on one order

Open the stock-exchange tax simulator with this ISIN already filled in.

Simulate an order on IE00B3XXRP09

Frequently asked questions

What stock-exchange tax applies to Vanguard S&P 500 UCITS ETF — (USD) Distributing Shares?
We apply 0.12% of the order amount, on buying and on selling alike. The same rate applies in both directions: TOB is a tax, not a broker commission.
Why this rate rather than another?
For a fund, 1.32% requires two conditions at once: registration for public offering in Belgium (FSMA) and an accumulating share class. Miss either one and the rate falls to 0.12%. The reasoning applied to IE00B3XXRP09 is set out on this page, with its sources.
Has this classification been verified?
It is sourced but not yet independently verified: nobody has checked this row against Vanguard S&P 500 UCITS ETF — (USD) Distributing Shares's KID or against a real statement. The exact sources are cited on this page so that you can follow them.

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