Hi All
I live in the Netherlands and have been building up a small dividend portfollio over the last couple of years. Most of the stocks in this are listen in the USA. I pay the the standard 15% tax rate on these dividends.
Why do I invest in the USA? For the simple reason the market is much larger than here at home, most stocks pay a quarterly dividend, and there simply is a much larger choice in stocks to chose from.

Now I've been reading up on the possible taxrate hike for dividend stocks, which could go up to about 45-50% for the highest income brackets.

My simple question is, and which so far I haven't been able to find an answer to:
how will a foreign national owning US-listed stocks be taxed in this new situation?
Am I going to be taxed according to income (and so have to send the IRS an income statement)? Or will I (and others like me) be taxed the top rate irrespective of income?

I would definetly like to get an answer from someone on this question, so that I can decide wether or not to keep or start selling my portfollio...

Thanks in advance
Best
Kees