Outline of Non-US domiciles

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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.

General topics related to investing from outside of the US

Introduction to investing from outside of the US

Bogleheads forum for non-US investors

Tax issues

Tax issues specific to nonresident aliens

Tax issues specific to US persons living outside the US

Currency issues

Investing in and from European Union countries‎

Introduction to investing in and from European Union countries

Belgium‎

Germany‎

Ireland

Italy

Netherlands‎

Spain

United Kingdom

Investing in and from non-European Union countries‎

Australia

Canada‎

Japan‎

Taiwan

Pension fund performance studies