crab69 wrote:
我再補上一個更冷門...(恕刪)
https://www.alvinpoh.com/the-best-index-fund-portfolio-mix-for-non-us-investors/
For non-US investors, ETFs on the London Stock Exchange (LSE) are typically domiciled in Luxembourg or Ireland, and are attractive because:
No capital gains tax
No dividend withholding tax for you (however, dividends will still be taxed at source, and is between the UK and wherever the fund’s component lie.)
High estate/inheritance tax limit (currently £325,000)
No stamp duty
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依據上面文章, NRA(原發文者是新加坡)身分透過美國券商買入"非美國上市ETF or 股票" 比如是倫敦上市, 當事人死亡不屬於美國資產 (當然也就不收美國遺產稅),但是要扣英國遺產稅(40%),不過英國遺產免稅額325,000 英鎊(約1,300萬 NTD), 大家可以參考一下~~
這也是我之前加開IB,將VT轉成 VWRD主要原因,一方面可以省15%的稅,另一方面解決遺產稅部分問題,後面如果資產再繼續成長,再來考慮複委託or 用家人名義再開一個IB~~
