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

  • Ambox globe content.svg For nonresident aliens: The US has unfavourable 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.
  • Usa flag.png 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 to avoid huge problems later.

General topics related to investing from outside of the US

Ambox globe content.svg Getting started

Ambox globe content.svg Investing from outside of the US

Ambox globe content.svg Forum for non-US investors

Ambox globe.svg Tax issues

Ambox globe content.svg Tax issues specific to nonresident aliens

Ambox globe.svg Usa flag.png Tax issues specific to US persons living outside the US

Usa flag.png Ambox globe content.svg Tax issues specific to non-US investors moving to the US

Ambox globe content.svg Currency issues

Investing in and from European Union countries‎

Euflag.jpg Introduction to investing in and from European Union countries

Belgium-flag.gif Belgium‎

Flag of Germany.png Germany‎

Flag of Ireland.svg Ireland

Italyflag.png Italy

Netherlandsflag.jpg Netherlands‎

Flag of Spain.svg Spain

Investing in and from non-European Union countries‎

Australiaflag.gif Australia

Flag of Brazil.svg Brazil

Canada flag.png Canada‎

Indiaflag.png India

Flag of Japan.svg.png Japan‎

Flag of Japan.svg.png Usa flag.png Japan specific to US persons living outside the US

Flag of Singapore.png Singapore

Taiwanflag.jpg Taiwan

UK flag.png United Kingdom

UK flag.png Usa flag.png United Kingdom specific to US persons living outside the US

Pension fund performance studies