Foreign investors are generally subject to a low estate tax threshold of US$60,000 before being subject to U.S. estate tax at a rate up to maximum of 40% above this threshold on U.S. situated assets, such as securities of U.S. companies. However, assets that are exempt for U.S. estate tax generally include securities that generate portfolio interest (e.g., U.S. treasury and U.S. government agency securities and certain U.S. corporate bonds and U.S. commercial paper), and dividend income from certain foreign corporations or offshore mutual funds are generally not subject to U.S. estate taxes. Executors for non-residents must file an estate tax return or Form 706-NA. Please note that the U.S. estate tax rules for foreign investors may be modified by applicable estate and gift tax treaties.
發表於 
返回列表
