If you are a customer of IB UK are you from a strict juridical view customer of IB UK or IB LLC? Why I'm asking is that the European Union's Council directive 2003/48/EC entered in force as of 1st July 2005. This directive is about taxation of savings income in the form of interest payments. At least in Sweden they will include options and futures in the definition of interest. If your account is in the name of IB UK, they should inform the taxauthorities in your country of residence if this is a EU-Country. However if your account is considered as IB LLC, IB has no obligation to inform any taxauthority. Looking at various documents it seems to me that IB UK accounts are held by IB LLC. Someone Knows or Could IB give an answer?