關於雙重國籍者投資須注意事項 - 投資

By Wallis
at 2021-04-05T11:46
at 2021-04-05T11:46
Table of Contents
備註:
本篇內容是敝人查詢網路資料後粗淺的了解,可能有不詳盡或錯誤的地方
若需正確資料仍建議向會計師或相關單位諮詢較為適宜
最近在查詢相關資料時
偶然發現一個PFIC (passive foreign investment company)
簡單來說
若你具台美雙重國籍
而在海外有投資則須注意此一項目
若該公司或投資項目被認為是以被動收入為主
(資料中說有兩項判定標準:公司收入和資產)
則須申報Form 8621
網路上這方面的資料頗為艱澀
我個人的認知是像台灣常見的「共同基金(mutual fund)、「ETF」都可能被認為是PFIC
而「個股」似乎則不算
這似乎是在FATCA, FBAR等以外額外的申報項目?
雖然我目前尚未開始投資股票
但仍打算向會計師詢問相關資訊
未來若有需要則一切按規定申報處理會更安心
台灣有雙重國籍的人應該不少,海外投資板應該也是
所以來請益各位板友對於這項資料的了解
謝謝大家
P.S.本文亦發布於移民板及股板和各位板友討論請教,謝謝海外投資板板友
--
本篇內容是敝人查詢網路資料後粗淺的了解,可能有不詳盡或錯誤的地方
若需正確資料仍建議向會計師或相關單位諮詢較為適宜
最近在查詢相關資料時
偶然發現一個PFIC (passive foreign investment company)
簡單來說
若你具台美雙重國籍
而在海外有投資則須注意此一項目
若該公司或投資項目被認為是以被動收入為主
(資料中說有兩項判定標準:公司收入和資產)
則須申報Form 8621
網路上這方面的資料頗為艱澀
我個人的認知是像台灣常見的「共同基金(mutual fund)、「ETF」都可能被認為是PFIC
而「個股」似乎則不算
這似乎是在FATCA, FBAR等以外額外的申報項目?
雖然我目前尚未開始投資股票
但仍打算向會計師詢問相關資訊
未來若有需要則一切按規定申報處理會更安心
台灣有雙重國籍的人應該不少,海外投資板應該也是
所以來請益各位板友對於這項資料的了解
謝謝大家
P.S.本文亦發布於移民板及股板和各位板友討論請教,謝謝海外投資板板友
--
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