推 dreamsweaver: 對了，所以就算在IB買愛爾蘭註冊的ETF，流程也很複 07/17 11:47
→ dreamsweaver: 雜囉?(遺產稅) 07/17 11:47
推 daze: 因為IB可能還是會要求要有Federal Transfer Certificates才 07/17 12:24
推 daze: 放行，雖然理論上帳戶內美國資產在60000USD以下應該可以不用 07/17 12:26
→ daze: Treas. Reg. § 20.6325-1(b)(1)(i) 07/17 12:28
https://www.bogleheads.org/forum/viewtopic.php?t=233107
「 The broker would not release anything from the account, no matter what
domicile of funds, ETFs or other holdings were involved, until the IRS
certified to them that we had filed a correct US non-resident estate tax
return. 」
「 For info, the item that the brokerage will require is a 'Transfer
Certificate', and the way to get one is to file a form 706NA.
The IRS processing time for a form 706NA is six to nine months at best,
longer if audited. 」
「even if you take steps to minimise actual US estate tax exposure, you still
have to run the gauntlet of the IRS's estate tax processing if you use a US
broker. That can cause significant delay, expense and inconvenience even
where the US estate tax bill is zero.」
TedSwippet 在NRA的稅務問題上提供了很多寶貴的資訊
有興趣的話，可以在bogleheads論壇搜尋Ted的其他文章
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You may also want to read:
Seller, A. M. (2017). The Transfer Certificate: the teeth in the US estate
tax bite. Trusts & Trustees, 23(5), 513–519.
https://doi.org/10.1093/tandt/ttx037
IRS: Transfer Certificate Filing Requirements for Non-U.S. Citizens
https://www.irs.gov/businesses/small-businesses-self-employed/transfer-certificate-filing-requirements-for-non-us-citizens
How Does US Estate Tax Work for Foreigners and Nonresident Aliens?
https://www.youtube.com/watch?v=dCSUrPjezrc