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).

For an introductory outline of this topic, see: Investing from outside of the US. For information on how to ask for advice on your portfolio, see: My portfolio: seeking advice. For a stepwise approach to your investing journey, see Bogleheads® investing start-up kit for non-US investors

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 section on Tax issues highlighting the impact of US tax legislation even on investors domiciled outside of the US.
 * 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.

Getting started

 * Getting started for non-US investors
 * Bogleheads® investing start-up kit for non-US investors

Introduction to investing from outside of the US

 * Investing from outside of the US
 * Bond basics for non-US investors
 * Stock asset allocation for non-US investors
 * Building a non-US Boglehead portfolio
 * Simple non-US portfolios
 * Complex non-US portfolios


 * Investment trusts
 * Non-US Robo-advisors

Bogleheads® forum for non-US investors

 * My portfolio: seeking advice
 * 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 : decision table to help non-US investors choose between US domiciled ETFs and non-US domiciled ETFs
 * Nonresident alien taxation : summarizes how a US nonresident alien (NRA) is taxed when investing in US domiciled investment assets
 * Nonresident alien with no US tax treaty & Irish ETFs : shows why and when it may be better for non-US investors to invest in Ireland domiciled funds as opposed to a US domiciled funds
 * Comparison of accumulating ETFs and distributing ETFs : Non-US investors often have a choice between funds that distribute dividends or reinvest them immediately

Tax issues specific to US persons living outside the US

 * [[Image:Usa flag.png|25px]] Taxation as a US person living abroad
 * [[Image:Usa flag.png|25px]] Passive foreign investment company

Currency issues

 * Non-US investors and ETF currencies

[[Image:Euflag.jpg|25px]] Introduction to investing in and from European Union countries

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

Belgium-flag.gif Belgium‎

 * Investing from Belgium

Flag of Germany.png Germany‎

 * Investing from Germany

Flag of Ireland.svg Ireland

 * Investing from Ireland

[[Image:Italyflag.png|25px]] Italy

 * Investing from Italy

Netherlandsflag.jpg Netherlands‎

 * Investing from the Netherlands

[[Image:Flag of Spain.svg|25px]] Spain

 * Investing from Spain

[[Image:UK_flag.png|25px]] 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

 * [[Image:UK_flag.png|25px]] [[Image:Usa flag.png|25px]] Vanguard US domiciled ETFs that are HMRC reporting funds

[[Image:Australiaflag.gif|25px]] Australia

 * Investing in Australia

Canada flag.png Canada‎

 * Canada (finiki)

Flag of Japan.svg.png Japan‎

 * Investing in Japan
 * TOPIX indices

Japan specific to US persons living outside the US

 * Flag of Japan.svg.png [[Image:Usa flag.png|25px]] Investing in Japan for US citizens and US permanent residents

Taiwanflag.jpg 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