Outline of non-US domiciles

From Bogleheads

This wiki section contains articles about Bogleheads® investing for people living in countries other than the United States (US).

Non-US domiciles covers US nonresident aliens, and also 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 US residents are US persons.

Before investing

Pay special attention to the sections on tax complications. They show how US tax laws adversely affect even people living outside the US.

For nonresident aliens: The US has unfavourable tax rules for US assets held by foreigners, some bordering on confiscatory. It taxes dividends that US stocks and US domiciled ETFs pay 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, do not use the usual US domiciled investments that US investors discuss and use, but 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 uses protectionist tax laws to 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 you avoid huge problems later.

General information for investors outside the US

Getting started

Investing from outside of the US

Forum for non-US investors

General US tax complications

US tax complications for nonresident aliens

US tax complications for US persons living outside the US

US tax complications for non-US investors moving to the US

Currency issues

Investing in and from European Union countries‎

Introduction to investing in and from European Union countries







Investing in and from non-European Union countries‎






Japan specific to US persons living outside the US



United Kingdom

United Kingdom specific to US persons living outside the US

Pension fund performance studies