美國券商遺產稅問題 - ETF

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

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You got to know when to hold 'em, know when to fold 'em, Know when to walk away and know when to run.
You never count your money when you're sittin' at the table. There'll be time enough for countin' when the dealin's done.

'Cause ev'ry hand's a winner and ev'ry hand's a loser, And the best that you can hope for is to die in your sleep."
now Ev'ry gambler knows that the secret to survivin' Is knowin' what to throw away and knowing what to keep.

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