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 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, US residents and US resident aliens 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. 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.
- 1 General topics related to investing from outside of the US
- 2 Investing in and from European Union countries
- 3 Investing in and from non-European Union countries
- 4 Pension fund performance studies
Introduction to investing from outside of the US
Bogleheads forum for non-US investors
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
Investing in and from European Union countries
Introduction to investing in and from European Union countries
Investing in and from non-European Union countries
- 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