Outline of non-US domiciles

The following outline is provided as a topical overview of non-US domiciles:

These articles address Bogleheads® investing for individuals living and investing in countries other than the United States (US).

Non-US domiciles applies to US nonresident aliens, and also to US citizens and US resident aliens (that is, green card holders) living outside the US. A nonresident alien is someone who is not a US citizen or resident. US citizens, resident aliens and residents are known collectively as US persons.

Before investing, pay special attention to the Tax issues section:
 * For nonresident aliens: The US has harsh tax rules for US assets held by foreigners, some bordering on confiscatory. It taxes dividends paid by US stocks and US domiciled ETFs to foreigners at up to 30%, and may apply an estate tax of up to 40% on all US situated assets above a minimal $60,000 exemption. Be sure to understand how these tax rules will apply to you. If you need to avoid them, switch away from the usual US domiciled investments discussed among and used by US investors, and instead use equivalent investments domiciled in other countries, for example Ireland.
 * For US persons: Uniquely among developed countries, the US taxes its citizens and permanent residents on their worldwide income whether they live in the US or outside. It has protectionist and draconian tax laws that dissuade US citizens and residents from holding non-US domiciled investments. Because of these, you must usually invest as if living in the US, and you effectively cannot use normal investments freely available to non-US persons living in the same country as you.

In both cases, take care to understand these tax rules and restrictions early on. This will help to avoid huge problems later.

Introduction to investing from outside of the US

 * Investing from outside of the US
 * Bond basics for non-US investors

Bogleheads forum for non-US investors

 * Non-US Investing Forum

Tax issues

 * Non-US investor's guide to navigating US tax traps

Tax issues specific to nonresident aliens

 * Nonresident alien's ETF domicile decision table
 * Nonresident alien taxation
 * Nonresident alien with no US tax treaty & Irish ETFs
 * Comparison of accumulating ETFs and distributing ETFs

Tax issues specific to US persons living outside the US

 * Taxation as a US person living abroad
 * Passive foreign investment company

Currency issues

 * Non-US investors and ETF currencies

Introduction to investing in and from European Union countries

 * EU investing
 * EU non-habitual residence
 * Cash equivalents for EU investors

Belgium‎

 * Investing from Belgium

Germany‎

 * Investing from Germany

Ireland

 * Investing from Ireland

Italy

 * Investing from Italy

Netherlands‎

 * Investing from the Netherlands

Spain

 * Investing from Spain

United Kingdom

 * UK investing
 * Individual Savings Accounts
 * Personal Pensions
 * FTSE UK indexes
 * UK asset class returns

United Kingdom specific to US persons living outside the US

 * Vanguard US domiciled ETFs that are HMRC reporting funds

Australia

 * Investing in Australia

Canada‎

 * Canada (finiki)

Japan‎

 * Investing in Japan
 * TOPIX indices

Japan specific to US persons living outside the US

 * Investing in Japan for US citizens and US permanent residents

Taiwan

 * Taiwan bond indexes
 * Taiwan stock indexes
 * Taiwan treasury bill rates
 * List of Taiwan exchange traded funds

Pension fund performance studies

 * Global (excluding US) pension fund performance
 * Canadian pension fund performance
 * Dutch pension fund performance
 * Finnish pension fund performance
 * Greek pension fund performance
 * Hong Kong pension fund performance
 * Norwegian Government Pension Fund Global performance
 * Swiss pension fund performance
 * Turkish pension fund performance