[HN Gopher] On Receiving My Certificate of Loss of (US) National...
       ___________________________________________________________________
        
       On Receiving My Certificate of Loss of (US) Nationality (2016)
        
       Author : kyleblarson
       Score  : 102 points
       Date   : 2021-10-14 17:24 UTC (5 hours ago)
        
 (HTM) web link (rachelsruminations.com)
 (TXT) w3m dump (rachelsruminations.com)
        
       | noasaservice wrote:
       | > then charging me $2350 to file the divorce papers.
       | 
       | So, if I understand correctly, the very fact that I was squirted
       | out here in this country puts me at a -$2350 just for being born.
       | 
       | So US citizenship = -$2350
        
       | hbrav wrote:
       | I have a question about this, that I've never been able to find a
       | good answer to: what happens if you unilaterally renounce US
       | citizenship?
       | 
       | Consider the situation: you're a dual US / Dutch citizen. You
       | want to avoid paying US income tax (or just to avoid filling in a
       | form each year that results in the IRS telling you that your tax
       | bill is $0 because the Netherlands' tax rate is higher). But the
       | State Department's renunciation route takes 3-4 years. So you
       | mail them a letter instead announcing that you are renouncing
       | your citizenship, and you include your US passport with the
       | letter. You don't send the IRS a tax return in subsequent years,
       | and you tell all your banks that you are not a US citizen and ask
       | them to update your details accordingly.
       | 
       | I assume that what happens next is that your bank has a procedure
       | for asking the US State Department if you have renounced your
       | citizenship, and they say "no". So the bank continues to treat
       | you as a US citizen, with all of the reporting obligations that
       | entails.
       | 
       | Your method of enforcing this would (I assume) be to file a suit
       | against the bank in the Netherlands and seek an order to prevent
       | them from passing any information on you to the IRS. You would
       | effectively be asking a Dutch court to rule on whether you can
       | unilaterally renounce US citizenship.
       | 
       | I have never heard of such a case (either in the Netherlands or
       | elsewhere), so I assume this has never been attempted. I don't
       | know if that is because there is a strong reason to suspect that
       | it would fail.
        
         | throw63738 wrote:
         | It is good business for gov, so of course it fails.
         | 
         | There is something similar that happens regularly.
         | 
         | Perhaps look at gaining citizenship at country that allows only
         | single citizenship. It should make American citizenship null
         | and void.
        
           | hbrav wrote:
           | Germany is such a country. However, as part of granting you
           | citizenship they do a search for other countries that you
           | have citizenship of. I believe they will not grant you German
           | citizenship until you have relinquished your other
           | citizenship.
           | 
           | I suppose another test case would be if you were to apply for
           | German citizenship following your unilateral renunciation.
        
         | voisin wrote:
         | > you tell all your banks that you are not a US citizen and ask
         | them to update your details accordingly.
         | 
         | Banks abroad demand proof beyond just telling them that. You
         | need to show the Certificate of Loss of Nationality or present
         | a US Taxpayer Identification Number.
        
           | hbrav wrote:
           | This is why I suspect such an attempt would require going via
           | the courts. You would say to the bank "I have unilaterally
           | renounced my citizenship", the bank would not accept it, and
           | you would be asking the court to order the bank to recognize
           | that renunciation.
        
           | eterevsky wrote:
           | I've once had a pleasure of trying to convince a Swiss bank
           | that I am neither US citizen nor resident. Fortunately it
           | boiled down to a few phone calls and a couple of letter
           | saying that I am really really not a US citizen, I swear.
        
         | voisin wrote:
         | > Your method of enforcing this would (I assume) be to file a
         | suit against the bank in the Netherlands and seek an order to
         | prevent them from passing any information on you to the IRS.
         | You would effectively be asking a Dutch court to rule on
         | whether you can unilaterally renounce US citizenship.
         | 
         | This is incorrect. The method of enforcing tax obligations is
         | spelled out in bilateral tax treaties. In this instance the US
         | would lean on the Netherlands to enforce it and failure to pay
         | the obligations to the Dutch would be punished by whatever
         | their tax law says.
        
           | Scoundreller wrote:
           | It depends on the treaty, many are like you say, but not all
           | include mutual collection/enforcement of tax debts.
        
           | hbrav wrote:
           | I expect there is such a treaty, but presumably it specifies
           | that the Netherlands will have certain obligations regarding
           | US citizens that reside in the Netherlands. I doubt it will
           | be specific on who actually _is_ a US citizen.
           | 
           | Further, you might still be able to prevail in a court. You
           | would essentially be asking a court to find that you have a
           | unilateral right to renounce a citizenship. Again, I doubt
           | such a right is explicitly set out in any Netherlands law,
           | but you would would be arguing that such a right is implied
           | by some other principles. If the court were to find in your
           | favor, the fact that the Netherlands has a treaty to the
           | contrary would merely mean that the treaty was now
           | incompatible with Dutch law.
        
         | jacquesm wrote:
         | It will make you in violation of the law, and that could come
         | back to haunt you in the future, for instance when and if you
         | want to go and visit your family back in the USA.
         | 
         | I would strongly recommend against going that route.
         | 
         | Besides that, you still have to get your 'new' country to give
         | you citizenship as well, which will go a lot smoother if the
         | new citizenship is paired with renouncing the USA one, you
         | really don't want to become 'stateless' for many reasons.
        
           | monocasa wrote:
           | In this example they're already a dual citizen before
           | starting down this road.
        
           | Rapzid wrote:
           | Or you get married abroad and want to sponsor your spouse's
           | VISA; they want to see your tax returns.
        
         | rognjen wrote:
         | That's fascinating.
         | 
         | I'm not a lawyer but I'd guess that since you're citizen at the
         | time, you'd have to follow the law for renouncing citizenship.
         | You "unilaterally" renouncing it wouldn't mean anything since
         | the law of the country says different.
         | 
         | Perhaps consult a lawyer and if they say that there might be
         | something there try to crowdfund it.
        
           | hbrav wrote:
           | > since the law of the country says different.
           | 
           | But this is exactly the point. US law specifies what you must
           | do to give up US citizenship. And the US would continue to
           | regard you as a citizen - you definitely put yourself in a
           | position of not being able to set foot on US soil without
           | consequences if you go this route.
           | 
           | But remember, in this scenario you live in the Netherlands.
           | You want Dutch law to agree that you are not a US citizen,
           | thus relieving you of your obligations so long as you
           | continue to live in the Netherlands.
        
         | eterevsky wrote:
         | I don't think citizenship in general can be unilaterally
         | renounced, in the same way as you usually can't unilaterally
         | divorce somebody. Citizenship includes obligations both from
         | the state towards an individual and vice versa. In my
         | understanding (IANAL) the easiest way to unilaterally renounce
         | a citizenship is to seek political asylum.
        
           | calessian wrote:
           | At least in the US, unilateral no-fault divorce is possible
           | in nearly all states.
        
       | [deleted]
        
       | us-personality wrote:
       | I registered this account to make this post in the hope that it
       | helps readers of HN and others.
       | 
       | Under U.S. law, citizenship and nationality are two different
       | things. The common refrain, well-established and reified by no
       | less a body than the Supreme Court, is, "All citizens are
       | nationals, but not all nationals are citizens." In other words,
       | the set of U.S. citizens is a subset of the set of U.S.
       | nationals. (The set of U.S. nationals is itself is a subset of
       | the set of U.S. persons; viz. U.S. entities such as corporations
       | or LLC's are U.S. persons but not U.S. nationals.) The rights and
       | privileges, and duties and obligations, conferred on the two
       | groups, U.S. citizens and U.S. nationals, substantially overlap,
       | but do not coincide. Both U.S. citizens and nationals have the
       | right to enter or exit the United States of America at any time
       | and for any reason, both have the right to reside indefinitely,
       | and both are authorized to work without restriction. In general,
       | U.S. citizenship confers all of the features of U.S.
       | nationalship, plus some; U.S. nationals are barred from certain
       | activities, such as voting in federal elections and, generally,
       | are exempt from being called to serve on a jury.
       | 
       | The author of this article found her U.S. citizenship to be too
       | burdensome to maintain, and therefore relinquished her U.S.
       | nationality, thereby indirectly relinquishing her U.S.
       | citizenship. Was this necessary? You will notice that the IRS
       | claims the authority to tax (a) the income of U.S. persons (which
       | includes U.S. citizens, U.S. nationals, U.S. entities such as
       | corporations or LLC's, and non-citizen and non-national
       | residents), and (b) the worldwide income of U.S. citizens.
       | 
       | But does the IRS claim the authority to tax the worldwide income
       | of non-U.S. citizen, non-U.S. persons...such as non-resident U.S.
       | nationals?
       | 
       | It really makes you think.
        
       | marstall wrote:
       | ELI5 why she renounced her citizenship? Not getting it from that
       | post, a 3 minute wander on her site and the FATCA Wikipedia page.
        
         | joiguru wrote:
         | Filling out tax forms and FBAR requirements were a pain.
        
         | VWWHFSfQ wrote:
         | Americans living in other countries don't want to pay taxes
         | anymore. Apparently the only option is to stop being an
         | American, which she has decided to do.
        
           | Hamuko wrote:
           | > _I pay almost $1000 per year to an accountant to fill out
           | the forms--more and lengthier than they'd be if I lived in
           | the US--only to prove I owe nothing, since I pay taxes here
           | in the Netherlands._
           | 
           | Apparently she wasn't paying taxes (to the US) anyways.
        
             | VWWHFSfQ wrote:
             | Then I'm even less clear on what her issues were. Somehow
             | this is reminding me of that girl that took $350,000 in
             | debt to get a Theater Management degree from Duke
             | University and then blogged about how criminal the American
             | higher education system is and how she was running off to
             | Russia with her husband to escape the crippling debt.
             | 
             | It's like, you took almost half a mil in debt to go to a
             | PRIVATE SCHOOL to get a degree that you would have no hope
             | of ever using to pay back your _crippling debt_. Student
             | load debt is a real problem in USA..but that's not it.
        
               | ska wrote:
               | > Then I'm even less clear on what her issues were
               | 
               | I think the issues are pretty simple; if you are a US
               | citizen but living and working in another country
               | permanently with no US local income, she found the impact
               | of FACTA and tax reporting obligations to be too
               | expensive and or pain-in-the-butt to make it worth
               | keeping her US citizenship.
               | 
               | There are very real impacts and constraints on ex-pats in
               | this situation; whether or not they are worth it to you
               | is a personal evaluation I suppose.
               | 
               | This is nothing like the schoold debt issue you describe.
        
               | Rapzid wrote:
               | The understanding I came away with from skimming was it
               | had to do with an ideological railing against the FATCA
               | reporting requirements. And shame; lots of shame.
        
               | ezfe wrote:
               | Paying $1,000 a year to file a form that says you don't
               | owe taxes doesn't seem like a problem to you?
        
         | andylynch wrote:
         | If you're a US citizen living in another country you'll find
         | many banks and financial institutions decline to have you as a
         | client because dealing with FATCA makes it far more trouble
         | than it's worth. No other developed country makes similar
         | demands.
        
           | colechristensen wrote:
           | But like wouldn't you be fine once you found one?
        
             | nicolas_t wrote:
             | No, even if you can open a bank account as a US citizen,
             | most services will be restricted. If you want to get a life
             | insurance, they won't have anything for you, if you want to
             | open an investment account, same issue, etc...
             | 
             | So, first it's difficult to find banks that'll even accept
             | US citizens and then once you do, it can still be very
             | restrictive.
        
               | atourgates wrote:
               | Is dual citizenship any help with this issue?
               | 
               | Say you're a dual US / German citizen. Will that help a
               | German bank more easily bank with you? Do you even have
               | to disclose to the bank that you're a dual citizen, or
               | can you simply present yourself as a German citizen?
        
               | fh973 wrote:
               | In my experience, US tax residency (as a solely German
               | citizen) is enough for German and Swiss banks to cancel
               | services. So dual citizenship likely won't help.
               | 
               | You may misrepresent your tax status towards the bank,
               | but I'd assume that takes you on risky grounds, legally.
        
               | Scoundreller wrote:
               | It depends.
               | 
               | Some countries won't let banks refuse to open an account.
               | 
               | I'm sure some people lie to their bank (or continue to
               | hold accounts from before they would ask these
               | questions). But it's more complicated if your place of
               | birth is USA. But that could be bypassable too if you
               | have the right documents.
        
               | cr1895 wrote:
               | Doesn't matter, all that counts is if you are a "US
               | Person":
               | 
               | https://www.irs.gov/individuals/international-
               | taxpayers/clas...
               | 
               | Whether the bank finds out or not is maybe another thing,
               | but in principle what matters is if you count as a US
               | Person.
        
               | swebs wrote:
               | I haven't run into much trouble, though maybe I just got
               | lucky with Nordea.
        
               | marstall wrote:
               | that does sound like a hassle.
        
           | marstall wrote:
           | oh ha. somehow thought it was much more sinister
        
           | xxpor wrote:
           | And yet the pandora papers aren't getting much coverage in
           | the US because there aren't that many Americans named in
           | them. Gotta wonder if the two are connected.
        
             | gumby wrote:
             | Actually the US has many ways to hide your assets (just
             | looks at the South Dakota trust system). Look at the
             | pandora papers and you'll see a lot of people hiding their
             | assets in the uSA.
        
       | dd_roger wrote:
       | Honestly I find it pretty fucked up that someone would renounce
       | their citizenship "for convenience". I can't really comprehend
       | how their country could mean so little to someone, especially
       | when that country is a democracy.
       | 
       | Regarding the taxation when living abroad, doesn't it actually
       | make sense? Sure it sounds like an oddity because the US are the
       | only to do it, but most emigrants I know still use the consular
       | services of their country of origin every now and then, benefit
       | from its diplomatic protection, and can return any time if
       | circumstances require it (implying they should be contributing to
       | keeping the country safe and functional in the meantime, call it
       | an insurance policy if you will), and probably many other
       | benefits I'm not thinking of. Some countries will even send
       | special forces abroad to recover citizens in danger.
       | 
       | So yeah apparently the practicalities of it suck sometimes (and
       | that should definitively be improved) but in principle it's not
       | as outlandish as it sounds, imo.
        
       | nickthemagicman wrote:
       | Her essentially 3 reasons for renouncing essentially and my
       | responses:
       | 
       | >I could vote in the US, but no one represents the needs of US
       | citizens abroad because our votes are dispersed over all 50
       | states.
       | 
       | * there's hundreds of millions of people and only two parties in
       | the U.S. no one represents anybodies needs well
       | 
       | >I pay almost $1000 per year to an accountant to fill out the
       | forms--more and lengthier than they'd be if I lived in the US--
       | only to prove I owe nothing, since I pay taxes here in the
       | Netherlands. FATCA forces me to hand over my private financial
       | information, as well as my non-American husband's, to an extent
       | that homeland Americans don't have to unless they're suspected of
       | a crime. FATCA strong-arms our local banks into handing over our
       | private financial information as well. It treats my local
       | accounts as being equivalent to hiding money overseas.
       | 
       | * Taxes and the FATCA issues....to me and I'm sure billions of
       | other people: $1000$ bucks a year is well worth it for a U.S.
       | citizenship...Turning over financial records of the non-American
       | spouse...this one doesn't add up, just do Married Filing
       | Separately status in tax return.
       | 
       | >Without an address in the US, I can't open an investment account
       | there; with US nationality, it is becoming more and more
       | difficult to do any investment or borrowing outside of the US.
       | 
       | * this doesn't make sense. Why would having a citizenship affect
       | if a Dutch bank loaned you money as long as your credit score was
       | good?
       | 
       | The reasons she gives don't make sense to me...something feels
       | off here.
        
         | sanedigital wrote:
         | It's clear from your response that you're not at all familiar
         | with the issues here. I'm a bit confused as to why you'd feel
         | the need to share your opinion on a topic where you're very
         | clearly not well informed.
         | 
         | As an American expat for five years, I can assure you her
         | complaints are accurate. 1. Not remotely the same. As a
         | resident of a particular state, your senators and
         | congresspeople are certainly looking out for your state's
         | interests. As an expat, almost nobody cares. 2. FATCA doesn't
         | care how you file. If you're married, your spouse is included.
         | 3. Most investment banks will no longer accept expats as
         | clients, and go so far as to monitor and close accounts for
         | people consistently logging in from overseas. When we lived
         | abroad we had to be very careful with VPNs, and often had our
         | US-resident parents monitor our accounts for us just in case.
        
           | nickthemagicman wrote:
           | > It's clear from your response that you're not at all
           | familiar with the issues here
           | 
           | Im NOT! I'm trying to understand it.
           | 
           | It appears that she's giving up her citizenship so she
           | doesn't have to use a VPN and has a better selection of banks
           | and to avoid paying $1000 a year?
           | 
           | Seems like a citizenship is worth WAY more than that!
           | 
           | Something doesn't add up here!
           | 
           | Or do people with a lot of money just have a lot less
           | tolerance for inconveniences than average moneyed people?
        
             | callahad wrote:
             | It genuinely is far more invasive and frustrating than
             | you'd expect.
             | 
             | I'm a dual US/UK citizen, living in the UK for four years.
             | I have been turned away from local banks for being
             | American. I have also had American banks and brokerages
             | unilaterally terminate my prior accounts for moving abroad.
             | I cannot reasonably purchase local life insurance policies
             | nor mutual funds without tripping over IRS regulations that
             | strip them of any preferential tax treatment _and_ impose
             | unimaginably onerous reporting requirements (PFIC).
             | 
             | As a dual citizen, you would think I could just bank with
             | my British passport and conceal my American citizenship.
             | Except foreign banks in countries with normal diplomatic
             | relations with America are required to _proactively search
             | their customer database for indications of potential
             | American citizens,_ report their details, and possibly
             | preventatively withhold 30% of all payments to those
             | accounts (FATCA). This is a right pain in the ass, so those
             | institutions will often preemptively exclude customers who
             | seem too American from the outset.
             | 
             | I have to rigorously report the highest monthly balance /
             | value of _every single one_ of my foreign assets and
             | accounts, every year, to both the IRS and FinCEN, on
             | entirely separate and incompatible forms.
             | 
             | And I get to pay thousands of dollars a year for the
             | pleasure of being locked out of basic financial vehicles
             | (life insurance policies!) and proving to Uncle Sam that I
             | don't owe him anything. It's especially galling because
             | this kind of reporting and taxation for foreign-domiciled
             | citizens _is unique to America,_ at least of developed
             | countries.
             | 
             | Not to mention that all of this joy, and more, extends to
             | your spouse, regardless of their citizenship.
             | 
             | I keep doing it, year after year, because I still believe
             | in America. But after a few years without stepping on
             | American soil, the question _why am I still doing this_
             | comes of its own accord.
        
             | ezfe wrote:
             | You can't open a bank account with just a VPN. You also
             | need an address in the US. And even if you do, how do you
             | get money into that account? Do you think your employer in
             | the Netherlands would match your 401(k) deposits?
        
               | nickthemagicman wrote:
               | There's tons of ways to get an address in the U.S.
               | several digitally.
               | 
               | You can transfer money into that account via digital
               | transfer?
               | 
               | OF course your Netherlands employer won't match 401k,
               | they prob don't even know what that is.
               | 
               | Will they match it a 401k if you GIVE UP your
               | citizenship?
               | 
               | Doesn't make sense.
        
               | wrl wrote:
               | Right, there are retirement/pension investments for
               | Dutch/EU nationals which she is not eligible for because
               | of her status as a US person (in the eyes of the SEC).
               | 
               | So, long story short, she's ineligible for investing as a
               | US national unless she jumps through hoops to maintain a
               | US address and appears to reside in the US. Meanwhile,
               | she's ineligible for investing as a Dutch national
               | because EU brokers won't deal with US nationals. Limbo.
        
           | jaywalk wrote:
           | >As a resident of a particular state, your senators and
           | congresspeople are certainly looking out for your state's
           | interests.
           | 
           | You've apparently forgotten a whole lot in your five years as
           | an expat.
        
         | unhammer wrote:
         | If you have access to your spouse's account you may need to
         | enter that into the FBAR form
         | https://en.wikipedia.org/wiki/Bank_Secrecy_Act#FBAR
         | 
         | Regarding the difficulty of investing/borrowing outside the US:
         | Non-US banks are required to report stuff to the US if they
         | have US customers. So they might not want US customers because
         | it's a hassle for them.
        
           | jacquesm wrote:
           | And that in turn is not in line with EU law - if not in
           | letter then at least in spirit so banks are caught between
           | two powers and in turn offload that burden onto the citizens.
           | Realistically as an American abroad you can do it but there
           | is a continuous cost and stress associated with remaining a
           | US citizen.
           | 
           | I know several people that have gone down this path and a few
           | who are doing it right now, the US seems outright vindictive
           | against those that want to leave, a bit like an abusive
           | spouse that can't imagine there is a life after them for you.
        
           | Ichthypresbyter wrote:
           | As a US citizen who lived in the Netherlands until recently,
           | at least one bank (ABN AMRO) is fine with US customers, and
           | is also attractive to expats in other ways- for instance,
           | they will do more of their correspondence in English than
           | other banks. It required maybe 20 minutes in an office at my
           | local branch when I opened my account for them to have dealt
           | with everything, and then my banking experience was no
           | different from anyone else's.
           | 
           | The problem in the Netherlands isn't so much expats who grew
           | up in the US, but "accidental Americans" who were born in the
           | US and left as small children. They are US citizens, but
           | don't have an SSN, which Dutch banks require to comply with
           | US law (and with pandemic-related embassy closures, obtaining
           | one isn't necessarily easy).
        
             | Someone wrote:
             | I don't think ABN AMRO is completely fine with US customers
             | today, given that they have an US persons disclaimer and
             | have a phone number for questions regarding it
             | (https://www.abnamro.nl/en/personal/specially-for/us-
             | persons....)
             | 
             | Problem is that FATCA requires banks to actively send the
             | US government personal information about its customers with
             | US citizenship, while the GDPR forbids them from doing so
             | without consent from their customers
             | (https://americanexpatfinance.com/tax/item/632-eu-data-
             | protec...)
             | 
             | But yes, accidental Americans definitely are a weird case.
             | Some of them don't even know they have US citizenship until
             | the IRS sends them a message, or when, upon visiting the
             | USA, border control requires them to show a US passport (ht
             | tps://en.wikipedia.org/wiki/Accidental_American#Awareness_.
             | ..)
        
         | JeromeLon wrote:
         | You mentioned it. FATCA is not targeting US citizens abroad,
         | it's targeting financial organisations who have US citizens as
         | clients. So, many banks around the world will have "Are you a
         | US citizen" as one of the first questions to open an account,
         | and if the answer is yes, they will politely decline any
         | further requests.
        
           | nickthemagicman wrote:
           | Are there NO workarounds?
           | 
           | I noticed you said 'many' and not 'all' banks.
           | 
           | It looks like these banks work for expats.
           | 
           | https://dutchreview.com/expat/best-banks-expats-netherlands/
           | 
           | Something doesn't add up.
           | 
           | From a non rich persons perspective it appears that person
           | gave up her citizenship so she could essentially have a
           | better selection of banks and to not have to use a VPN?
           | 
           | It seems like a US citizenship is worth it?
           | 
           | The actual real problems are not clear to me.
        
             | bellyfullofbac wrote:
             | She also wrote "Without an address in the US, I can't open
             | an investment account there; with US nationality, it is
             | becoming more and more difficult to do any investment or
             | borrowing outside of the US.".
             | 
             | Yeah, how to remain non rich: keep your money in a savings
             | account and not invest in stocks, etc. Want to start a
             | business? Need a loan for that? Sorry...
             | 
             | Also that webpage doesn't even say those banks accept
             | American clients, "expats" don't mean American, EU freedom
             | of movement and ease of getting work visa means there's
             | people from all over the world in the EU, either
             | temporarily or permanently.
             | 
             | Addendum: I've also talked to someone who said she couldn't
             | take some jobs because if she has access to the company's
             | bank account, she has to report that to the IRS, maybe even
             | the amount in that account, which of course no foreign
             | company would volunteer unless they really have to.
        
             | a3e3 wrote:
             | That page describes the situation for expats in general.
             | It's different for U.S. citizens.
             | 
             | Bunq, the first bank that's listed, has special
             | requirements: https://together.bunq.com/d/2318-why-are-
             | there-special-regul...
             | 
             | With an SSN you can open a basic checking and savings
             | account. However, you'll be denied for any type of
             | investments. This also means U.S. citizens can't
             | participate in pension plans of Dutch employees.
             | 
             | Even local crypto exchanges are refusing service:
             | https://bitonic.nl/en/faq/33/what-is-a-us-person
             | 
             | Meanwhile, banks and brokers in the U.S. require a
             | permanent residential address. For example, Wealthfront
             | states they don't "support clients residing outside of the
             | U.S., including U.S. citizens residing abroad".
             | 
             | Additionally, The Netherlands has a wealth tax. Even on
             | unrealized gains. Each year you pay taxes on stocks you
             | haven't sold yet. Then, when you actually do sell, you
             | can't use the previous years of Dutch taxes that you've
             | paid to offset the U.S. capital gains tax.
             | 
             | It's especially complicated for so called Accidental
             | Americans. Many of whom don't have or know their SSN. To
             | get one you must submit your birth certificate and US
             | passport. If you don't have those it's quite difficult to
             | get them.
             | 
             | When you finally obtain your SSN, renouncing is a challenge
             | in itself. It requires filing tax returns for the past 3
             | years + 6 years of FATCA (you'll most likely need an
             | accountant for this or face steep penalties), pay $2300 to
             | renounce, and then file another tax return for the year in
             | which you renounced.
        
       | nonameiguess wrote:
       | For what it's worth, there are a few other reasons a US citizen
       | may be compelled to disclose quite a bit of financial detail
       | without being criminals. Just from what I've experienced, joining
       | the Army, getting a security clearance, and attempting to become
       | an adoptive parent all required having to disclose basically
       | everything, up to and including people coming to my house to
       | interrogate me on why I got divorced 18 years ago, having to take
       | a polygraph. All in spite of definitely not being a criminal.
       | 
       | I'm not complaining. This is all voluntary (though I think the
       | adoption licensing is excessive, given it's even worse than
       | getting a security clearance whereas a biological parent just
       | needs to inject sperm into someone). But living overseas is also
       | voluntary.
       | 
       | I completely agree that the US government is unnecessarily
       | overbearing about this kind of thing compared to most other
       | countries, but let's be honest about how widespread this is. It's
       | not at all limited to burdening expats. Even down to cosmetology
       | licensing, we do this kind of thing everywhere, at every level of
       | government, to many types of people.
       | 
       | This presumably contributes to why Americans are so anti-
       | government compared to Europeans. Our main points of interaction
       | with governments are often things like this. Just this morning, I
       | finally managed to pay off four years worth of back property
       | taxes. The stupid thing about it is I've been trying to pay the
       | entire time. The money has always been sitting in an escrow
       | account. But something about our deed was incorrect, the county
       | had no record of my lot existing, and we couldn't pay! When they
       | finally corrected the deed, we not only got the four years worth
       | of charges, but late penalties on top of it, even though I'd been
       | trying to pay! And because the past year's charges were all
       | listed as supplemental, the escrow account didn't even pay it and
       | I've been fighting with them for 8 months to give me back my
       | money so I can pay my taxes.
       | 
       | So you are not alone, Rachel Heller.
        
       | reedjosh wrote:
       | The US doesn't like losing tax cattle.
        
         | KennyBlanken wrote:
         | The US expects you to pay your bar tab before you peel out of
         | the parking lot.
        
           | jacquesm wrote:
           | No, this goes much further than that. They also want a slice
           | of all the other bar tabs that you will run up in the future
           | abroad.
        
             | KennyBlanken wrote:
             | The author of the article in question very specifically
             | complains about having to settle up her tax bill and fix
             | her tax accounting before she's allowed to renounce her
             | citizenship, like this was some massive travesty of
             | justice.
             | 
             | She also doesn't complain about paying taxes, but having
             | her accounts reported to the IRS, and having to disclose
             | the fact that she has access to funds in accounts not in
             | her name....as well as not being as represented as she
             | feels she should be from said taxation.
        
               | jacquesm wrote:
               | That's a very small detail, there are a whole slew of
               | posts on this subject, why pick out that one item?
        
         | rootusrootus wrote:
         | She wasn't paying taxes. And it costs more in enforcement than
         | it brings in taxes anyway.
        
       | rognjen wrote:
       | What a whiny and melodramatic series of posts from a privileged
       | person giving up one first class citizenship for another out of
       | economics and convenience.
       | 
       | Many of my compatriots wait longer, pay less in absolute but more
       | in relative terms and celebrate afterwards.
       | 
       | Lots of us would do well to be more grateful.
        
         | voisin wrote:
         | Is it whiny and melodramatic to want banking and investment
         | services in your country of residence?
         | 
         | Is it whiny and melodramatic to want to be able to utilize the
         | retirement savings plans of your country of residence?
         | 
         | This isn't just economics and convenience. It is basic living
         | and Americans abroad are treated like second class citizens
         | relative to those of other countries.
        
           | rognjen wrote:
           | Whiny and melodramatic is the tone.
           | 
           | Banking and investment and retirement are entirely economical
           | reasons.
           | 
           | Convenience is not wanting to file taxes, etc.
        
       | Trias11 wrote:
       | Absolutely!
       | 
       | US citizenship essentially became IRS trap.
        
       | thatfrenchguy wrote:
       | > FATCA forces me to hand over my private financial information,
       | as well as my non-American husband's, to an extent that homeland
       | Americans don't have to unless they're suspected of a crime.
       | 
       | Come on, it's your bank account numbers, that's only because the
       | US government already knows what your account numbers are.
       | 
       | > I pay almost $1000 per year to an accountant to fill out the
       | forms--more and lengthier than they'd be if I lived in the US--
       | only to prove I owe nothing, since I pay taxes here in the
       | Netherlands.
       | 
       | If I had to pay $1000 to an accountant, I'd probably learn how to
       | do the forms myself.
        
         | voisin wrote:
         | The penalties for making a mistake are such that you would be a
         | fool to take the risk to save $1,000.
        
         | michaelhoffman wrote:
         | The Foreign Earned Income Exclusion is USD 107,600. If you make
         | less than that, then the forms (Form 2555) are pretty easy.
         | 
         | If you make more, Form 1116 can be a pain to get right but if
         | you have an accountant do it once you can figure out how to
         | modify the form for subsequent years.
        
           | voisin wrote:
           | As the name implies, that only applies to Earned Income. Not
           | investment or business income not taken as salary or any
           | other form of income.
        
         | faut_reflechir wrote:
         | I did the tax forms myself when living abroad, precisely
         | because I didn't earn enough income to afford the $1000 cost
         | (in fact, it was perhaps twice this, in Switzerland, based on
         | my cursory Googling at the time). It routinely took over a week
         | of working days, which was only possible because I had a
         | sympathetic boss and generous vacation time.
         | 
         | It's also quite stressful, since there are many ambiguous
         | questions, most of the proprietary tax software is ill-equipped
         | to consider the situation of an American living abroad, and a
         | wrong answer can subject you to audit.
        
           | Svip wrote:
           | What are the consequences to not filing? My wife is a US
           | citizen, and she hasn't filed for two years. I've met other
           | US citizens that don't file either. So far I have not heard
           | of any issues relating to not filing.
        
             | asguy wrote:
             | I know a US citizen who hasn't filed in 34 years. I wonder
             | what the penalty would look like if she ever takes a job in
             | the US again.
        
             | jfk13 wrote:
             | Does she earn much? If her income is low enough, she may be
             | exempt from filing.
             | 
             | https://www.hrblock.com/tax-center/income/other-
             | income/how-m...
             | 
             | (Note that I am not a tax professional and you should not
             | rely on anything I say.)
        
         | toomuchtodo wrote:
         | Eventual expat here (clock is running on citizenship elsewhere
         | through an investment program). I would not recommend filing
         | your taxes yourself if you're a non-US resident with
         | citizenship. It's cumbersome because of mechanizations to
         | prevent tax evasion. There's room for improvement, but expats
         | have very little pull congressionally in getting reform done to
         | improve the experience. These fees should also be made
         | deductible (tax prep fees no longer are).
         | 
         | With that said, $1k annually is a small price to pay to
         | maintain your US citizenship through annual tax filings. The
         | benefits (imho) outweigh the cost (employment access,
         | residency, repatriation).
         | 
         | Tangentially, this sounds like a startup opportunity.
        
           | chadd wrote:
           | it's extremely easy to file the FBAR forms. and the rest are
           | standard tax forms, and you even get to file later. I lived
           | abroad and ran a US and Argentine company and had 2
           | accountants and a bookkeeper, so it can get complex when you
           | have a lot of employees, but for the first few years abroad,
           | when it was just me doing remote consulting, i just did it
           | myself and it's not difficult.
        
       | kjgkjhfkjf wrote:
       | It's not like a divorce, because there is no way to become a US
       | citizen again after you've renounced your citizenship.
       | 
       | e: I was wrong; see below.
        
         | DeRock wrote:
         | Can you share a source for that? I know at least 1 person first
         | hand who has renounced and then later on in their life regained
         | citizenship. It's possible the rules around this have changed
         | however.
        
           | kjgkjhfkjf wrote:
           | Yes, I think the rules might have changed. Apparently
           | nowadays you can regain it "under very limited
           | circumstances": https://www.usa.gov/renounce-lose-citizenship
        
             | jerbearito wrote:
             | When did the rules change? You may have just been mistaken.
             | I thought it was always possible to gain citizenship again,
             | assuming you're eligible like anyone else and are willing
             | to go through the normal citizenship process.
        
         | pavlov wrote:
         | Are you saying the immigrant visa path isn't available to
         | former citizens? That seems surprising.
         | 
         | Sure, it's a very difficult path in practice... But in theory I
         | don't see why something like this wouldn't be possible: you
         | renounced your citizenship, win the Nobel Prize 30 years later,
         | get an EB-1 visa based on that achievement, then get
         | naturalized five years later.
        
           | LadyCailin wrote:
           | There have been (so far unsuccessful, but possibly successful
           | in the future) attempts to ban US citizens who renounce from
           | ever stepping foot in the US again.
           | 
           | > (E) Former citizens who renounced citizenship.-- Any alien
           | who is a former citizen of the United States who officially
           | renounced United States citizenship is inadmissible.
           | https://en.m.wikipedia.org/wiki/Reed_Amendment_(immigration)
        
       | voisin wrote:
       | The conversation here at this moment seems to be focused solely
       | on whether or not it is complicated or costly to keep filing US
       | taxes. This misses the point in that the US is the _only_
       | developed country to impose worldwide taxation on its citizens
       | regardless of where they live. The only other country to do so is
       | Eritrea and the US has routinely criticized them for doing so.
       | Moreover, it makes expats ineligible for certain retirement
       | savings in their country of domicile (as the US does not
       | recognize pre-tax deductions for these investments, like those
       | countries do not recognize investments in 401k's). It also makes
       | it challenging for expats to find banks willing to serve them
       | because elf the added complexity.
       | 
       | All of this adds up to making Americans less attractive abroad
       | than say Aussies or Brits, which surely has some negative impact
       | on US competitiveness. And for what? Even the IRS estimates the
       | savings in lost taxes to be a mere fraction of the costs of
       | enforcement.
       | 
       | This makes literally zero sense. None. Cut your nose off to spite
       | your face.
        
         | KennyBlanken wrote:
         | Some of her points are valid but the melodrama drawing
         | analogies to stress from the death of a spouse, describing
         | nearly breaking into tears every so often, and describing the
         | consequences of her actions as something "done to her" are
         | absurd.
        
           | crumpled wrote:
           | This comment has a sexist smell. I wonder if the same
           | criticism would be leveled at an identical story written by a
           | man.
           | 
           | Obviously, I have no idea what goes on in other peoples
           | heads.
        
             | brighton36 wrote:
             | As does yours. Chasing Boogeymen and demons online doesn't
             | do anyone any good. Yourself, myself, or the poster.
        
             | elefanten wrote:
             | This comment has a blindered, dogmatic smell.
             | 
             | If the only tool you have is a hammer...
        
             | Dudeman112 wrote:
             | Honestly? It would be worse if they were a man.
             | 
             | People don't take kindly to men being "weak".
        
           | digbybk wrote:
           | Citizenship is a meaningful thing to most people. Of course
           | it's a legal fiction, but so is marriage. Personally I've
           | never given up a citizenship, but I imagine that it'd be an
           | emotional experience.
        
             | jkfdrsak wrote:
             | Marriage is voluntary and almost always necessitates an
             | emotional element.
        
               | digbybk wrote:
               | Based on this post, apparently citizenship is also
               | voluntary. You might say that giving up citizenship is
               | difficult and expensive, but you should talk to someone
               | who has gone through a divorce.
               | 
               | I would also counter that citizenship also almost always
               | necessitates an emotional element. Citizenship is a
               | primary part of many people's identity, and identity is
               | the most emotionally charged thing of all.
        
               | jkfdrsak wrote:
               | Divorce might be expensive, but never getting married is
               | cheep.
        
               | bryanrasmussen wrote:
               | I mean sure, but on the other hand WTF? I understand not
               | sharing the emotions regarding the country, patriotism,
               | the 4th of July, the standing for the pledge from school
               | years onward etc. but despite your freedom from the
               | effects of all this it should probably cross your mind
               | that not everyone else is free in the same way.
        
             | Lordarminius wrote:
             | I'm interested in knowing:how is citizenship a legal
             | fiction ?
        
               | arcticbull wrote:
               | I think its most clear at the extents. For instance, if
               | you live in Point Roberts. [1]
               | 
               | Most people also associate citizenship with right of
               | abode, but that's not always true either. For instance,
               | the BN(O)s from Hong Kong are British Citizens who on
               | that basis cannot live in England or Hong Kong - or
               | anywhere. A separate document, an HKID or a visa, are
               | required for them to live in HK and the UK respectively.
               | 
               | At the end of the day it's just paperwork that decides
               | who negotiates your right to travel and is responsible
               | for coming to get you if things go bad.
               | 
               | It doesn't really mean much else. Where you live and the
               | government you engage with regularly in my opinion has
               | far more bearing on you, your obligations and your
               | benefits.
               | 
               | [1] https://goo.gl/maps/tmia7U6hef3Pvf4v8
        
               | digbybk wrote:
               | It exists only when people believe it exists. If no one
               | believed in your citizenship, your passport would just be
               | a little notebook with no value. When going from a world
               | without citizenship to a world with it, nothing needs to
               | change outside of the human brain. In that sense, it's a
               | fiction.
        
             | PKop wrote:
             | It's either a fiction or it's real. And given the
             | privileges that come with being a citizen, of course it is
             | not a fiction.
             | 
             | But if it is meaningful, why should it not come with a
             | cost? Nations as constructed obviously provide value to the
             | people residing there, should this not come with
             | corresponding responsibilities? Like paying taxes? And if
             | there is value and meaning to being a citizen of a specific
             | country why should a nation not place restrictions and
             | requirements on this privilege? I could even see for
             | example the incentive to ban dual citizenship as one. Why
             | is it just assumed that keeping a bunch of citizenships,
             | not paying taxes to that country, all while not living in
             | that country is a thing that should exist?
             | 
             | It seems like these people want their cake and to eat it
             | too. If the country wasn't good enough to live in, why
             | would you expect to keep the citizenship if you leave?
             | "Marriage" is a two-way street..
        
               | 001Diana wrote:
               | This is not "having your cake and eating it too," it's
               | much more complex. It also is never a case of "the
               | country wasn't good enough to live in." I would love to
               | live in the USA. That is not where life took me. At its
               | simplest Americans are not free to live anywhere in the
               | world the way citizens of all other countries are (even
               | Eritrea, the only other country that taxes it's citizens
               | based on citizenship, does not subject its citizens to
               | the same tax complexity). All Americans should be
               | outraged over their lack of freedom in this regard. 20
               | years ago I could not have imagined I'd end up living in
               | Australia, but we don't always know where life will lead
               | us. Many people are born to American parents overseas and
               | are required to spend thousands yearly to file or pay
               | $2350 to renounce. Paying double tax to two countries is
               | unachievable for the majority of us. There are treaties
               | in place to avoid the is happening, however the cost of
               | having a specialist accountant file every year is
               | astronomical. I have paid over $25k to accountants and
               | never once owed tax to the US. There are also some
               | seriously unconstitutional and human rights violations
               | going on. The surprise retroactive Transition tax of 2017
               | has financially ruined many small business owners, in
               | some cases taking all their retirement savings. These are
               | people who have worked and paid taxes in their residence
               | country for their lifetime. There is a case in front of
               | the Supreme Court challenging this right now.
        
               | digbybk wrote:
               | > It's either a fiction or it's real.
               | 
               | This I disagree with. Nations are real in the sense that
               | they have a material impact on the world, but are
               | fictions in the sense that they only exist when people
               | believe in their existence. It's like money. Obviously
               | money is real - I have some in my wallet right now - but
               | if no one believed in the currency then it wouldn't
               | exist. It would just be pieces of paper.
               | 
               | > Nations as constructed obviously provide value to the
               | people residing there
               | 
               | I would quibble with the assertion that this is the
               | _reason_ nations are constructed, but I do agree that
               | they provide value.
               | 
               | Some people's lives are just more complicated. I'm a dual
               | citizen myself, with two citizenships from birth. I was
               | born in Canada from two American parents. I've had two
               | passports all my life. I happen to live in the US but
               | I've never really chosen one country over the other. I
               | derive identify from being a citizen of North America.
               | There are plenty of people with slightly more complicated
               | than average stories, they should be able to exist.
        
           | wrs wrote:
           | Most people are strongly emotionally attached to their home
           | country. Not sure why you would expect the breakup to be low-
           | stress and unemotional.
        
             | NikolaeVarius wrote:
             | Thats so weird. Why do people give a damn about something
             | that only matters with legal matters and not anything about
             | identity.
        
         | baryphonic wrote:
         | If makes sense if we relax an assumption that the IRS and the
         | agents therein are interested in optimizing tax revenue.
        
         | cletus wrote:
         | I don't disagree with the spirit of what you're saying. This is
         | a burden for expat US citizens. A few notes and corrections
         | though:
         | 
         | > Moreover, it makes expats ineligible for certain retirement
         | savings in their country of domicile (as the US does not
         | recognize pre-tax deductions for these investments, like those
         | countries do not recognize investments in 401k's).
         | 
         | This is true but unrelated to taxing worldwide income.
         | Basically, there has to be bilateral/multilateral agreements
         | between countries about how to treat contributions to and
         | distributions from retirement accounts and these are very few
         | and far between.
         | 
         | The US and Canada have such agreements but the US and Australia
         | do not. So Australian superannuation accounts generally can't
         | ever be closed so you have to keep reporting them to the US
         | government every year, whether you're a citizen or not. Even
         | those on work visas have to do this. Worse, it's unclear how
         | gains in such accounts should be treated for US income tax
         | purposes. There are literally no laws and no case law on the
         | subject so everyone just has to guess.
         | 
         | > It also makes it challenging for expats to find banks willing
         | to serve them because elf the added complexity.
         | 
         | So this is also mostly true but again (mostly) unrelated to
         | taxing worldwide income. This is because of FATCA [1]. The US
         | uses access to the US financial system as a wedge to get
         | foreign financial institutions to report accounts of US
         | citizens so being a US citizen imposes a reporting requirement
         | on foreign banks that many don't want to deal with. It's easier
         | not to offer services to US citizens. But again, FATCA
         | reporting requirements aren't really the same thing as taxing
         | worldwide income.
         | 
         | > ... lost taxes to be a mere fraction of the costs of
         | enforcement.
         | 
         | The point here unfortunately isn't really to enforce anything.
         | It's so if the US decides to get you, it's something else they
         | can prosecute you for.
         | 
         | > This makes literally zero sense.
         | 
         | That's not strictly true either. The idea is that US
         | citizenship is so beneficial that it justifies these costs.
         | It's true that a US passport gives you a lot of access to
         | various countries. I believe the US passport is right up there
         | in the top 10 passports. I'd hazard a guess and say the only
         | reason it's not even higher is Middle Eastern countries. Also,
         | the State Department will make some efforts to recover and
         | evacuate US citizens in certain circumstances.
         | 
         | Is this worth the hassle? Probably not but for some it is, I'm
         | sure.
         | 
         | Still, there's definite room for improvement.
         | 
         | [1]: https://www.irs.gov/businesses/corporations/foreign-
         | account-...
        
           | capitainenemo wrote:
           | The US seems to be in 18th place worldwide along with France,
           | Malta, Czech Republic, Greece, Poland, Hungary, United
           | Kingdom, Canada. Based on
           | https://www.passportindex.org/byRank.php
        
             | smnrchrds wrote:
             | The ratings are skewed because of COVID-19 related travel
             | restrictions. Looking at the rankings in late 2019, US
             | passport had an equal or higher rank than all but 5
             | countries.
             | 
             | https://web.archive.org/web/20191128002117/https://www.pass
             | p...
        
         | Rapzid wrote:
         | In practice the 2021 108k per person foreign earned income
         | exclusion is reasonably large and uncomplicated to claim. After
         | that the list of countries we have tax treaties with is pretty
         | large:
         | 
         | https://taxsummaries.pwc.com/united-states/individual/foreig...
        
           | throw63738 wrote:
           | In practice US citizens have it difficult to even open simple
           | bank account. Most foreign companies prefer not to deal with
           | US gov.
        
             | welder wrote:
             | Yes! Banks in Germany would flatly say "we can't help you"
             | when I pulled out my US passport. The only one I could get
             | was Number26, which is technically only an online bank
             | account.
        
             | Rapzid wrote:
             | It depends on the country and the financial institution.
             | I'm a permanent resident of another country and had no
             | problem opening an account there(on vacation there the
             | first time no less). Another user here reports a very easy
             | experience opening an account with an institution in the
             | Netherlands.
        
           | voisin wrote:
           | As the name implies, that only applies to Earned Income. Not
           | investment or business income not taken as salary or any
           | other form of income.
        
             | walshemj wrote:
             | Not for things like ISA's in the UK
        
             | Rapzid wrote:
             | > After that the list of countries we have tax treaties
             | with is pretty large
             | 
             | Would need to look at the tax treaties for the specific
             | country.
        
           | davidw wrote:
           | As someone who lived in Italy for years, it is a total hassle
           | to file US taxes, because you need an accountant that gets
           | all this, and most in the US do not.
           | 
           | I agree with her that the system is really bad. We're in the
           | US now, and my Italian wife has none of these hassles: we
           | live in the US and pay taxes in the US and that's that as far
           | as Italy is concerned.
        
             | OldHand2018 wrote:
             | > because you need an accountant that gets all this,
             | 
             | As someone who has been through this, perhaps you can
             | explain why this is.
             | 
             | What makes it so different from US taxes for people living
             | in the US? You definitely do not need an accountant here.
        
               | LadyCailin wrote:
               | You clearly never owned non-US mutual funds then.
               | 
               | If you don't make much money, and what money you do make
               | is cash, you spend that cash immediately instead of
               | putting it in your bank account, and you don't care about
               | retirement, then sure, it's easy. Dead simple, in fact!
               | 
               | If you're pretty normal though, it's impossible to invest
               | in mutual funds and ETFs outside the US unless you want
               | to deal with PFIC filings (you don't) and if you live in
               | the EU, you're double screwed, because they won't let you
               | buy US mutual funds either. And by the way, the
               | accounting algorithm for FATCA is complete nonsense,
               | because you need the highest value of _each_ account over
               | the year, a number that simply doesn't exist in most
               | banks, so good luck digging that up properly. And if you
               | don't, $10k fine if they prosecute.
               | 
               | And for retirement, I'm honestly not even sure what to do
               | there, so yeah.
               | 
               | It's a shitshow, and I'm not sure what your situation was
               | that you didn't feel like an accountant was useful.
        
               | 001Diana wrote:
               | Americans living overseas generally go by a different
               | financial year, for example, in Australia the financial
               | year is July1-June 30. All income and business records
               | need to be made to fit the US financial year. We also
               | have different much more complex forms to fill out and
               | have far more to report than the American citizen living
               | in the US. All our bank details and highest balances must
               | be reported. We also have to file forms with regards to
               | our retirement investments. If you own your own business
               | here it's literally days of compiling and working out
               | amounts. And if something is wrong, look out. The trust
               | reporting form, 3520, (which most businesses must file)
               | is due before your tax return, and if you don't realise
               | this it's a 10k fine. Even for a trust with a balance of
               | $0. Then another 10ks every month you are late after the
               | fine is assessed. (It's also worth mentioning that the
               | IRS only communicates through snail mail and sends us
               | letters out of some strange places, such as the Czech
               | Republic, and they take 4 months to arrive) meaning you
               | have tens of thousands worth of fines before you even
               | know it. I wish this were a joke or I was exaggerating.
               | For years accountants filed that trust form with tax
               | returns, until the IRS suddenly realised this could be a
               | money maker and quietly introduced the fine. There's so
               | much more I could write but I have to go to work. I'm
               | just trying to say it's a never ending nightmare, and in
               | most cases too complex for the average person.
        
               | rev_d wrote:
               | This paper lays it out pretty well. There's a parallel
               | tax code that is more complicated, and that's before the
               | nuances of tax treaties factor in.
               | 
               | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=37954
               | 80
        
         | arcticbull wrote:
         | There's a ton of related frictions too, FATCA makes it
         | impossible for US persons (including citizens) to open a bank
         | account in a many foreign countries, especially European ones.
         | SEC regulations preclude Americans from opening foreign
         | brokerage accounts. Any aggregate bank account balances over
         | $10,000USD at any time in the calendar year requires filing
         | with FinCEN - [edit] and failure to do so may result in
         | forfeiture of up to 50% of the balance of said accounts.
         | 
         | Starting a business while abroad is especially painful as you
         | are the beneficial owner of a controlled foreign corporation,
         | and the tax reporting there is its own special hellscape.
        
         | soperj wrote:
         | >some negative impact on US competitiveness
         | 
         | Negative impact on US citizen's competitiveness, which means
         | they're less likely to get jobs outside of the US. Which means
         | more looking for jobs domestically, leading to lower cost of
         | labour for corporations inside the US.
        
           | cr1895 wrote:
           | None of this impacts a foreign employer's employment of an
           | American.
        
           | voisin wrote:
           | Well I suppose that's one interpretation but I think it
           | misses the forest for the trees. Everything I've come across
           | has discussed how it exacerbated trade imbalances due to a
           | relatively lower proportion of Americans living abroad than
           | citizens of other nationalities. Americans want to trade with
           | Americans, like Chinese want to trade with Chinese. So having
           | Americans abroad in bigger numbers helps for trade which I
           | think would have a much bigger impact than some small
           | reduction in labour costs locally.
        
             | soperj wrote:
             | Why would the multinationals that set the agenda in the US
             | care about any of that?
        
               | nostrademons wrote:
               | Most of them make more money abroad than they do in the
               | U.S. Setting up foreign branches is critical for their
               | ability to reach new markets. Most of these branches are
               | setup by U.S. citizens or permanent residents who have a
               | deep history with their U.S-based employer and often
               | personal connections with the executives at the home
               | office. It is much easier to retain and pay these people
               | if the bureaucratic hoops for retaining American
               | citizenship abroad are less, and they will be less
               | tempted to jump ship and set up competing businesses that
               | jumpstart a foreign country's industry if it's convenient
               | for them to stay American citizens.
        
               | soperj wrote:
               | Once they've set up the foreign branch, they don't really
               | care if they retain them. Most foreign branches aren't
               | staffed by Americans. This is also a 1 time thing in each
               | country that they start a branch in, not an on going
               | concern.
               | 
               | >they will be less tempted to jump ship and set up
               | competing businesses that jumpstart a foreign country's
               | industry
               | 
               | The number of instances of this happening has to be close
               | to zero.
        
         | bingohbangoh wrote:
         | I've always thought it was something like a middle finger to
         | americans who leave.
         | 
         | "You're not part of this project, get out and stay out." There
         | was a bill in the 1990s to permanently ban any Americans who
         | renounce from coming back, which is hardcore.
         | 
         | But we're also a country that to war over a few states leaving.
         | Whatever the reasons, it was equally hardcore to sacrifice so
         | many to stop it. Maybe an intense dislike of people leaving is
         | embedded in our blood.
        
           | arcticbull wrote:
           | Humorously enough, it was actually brought in as a way of
           | punishing deserters in the civil war. [1]
           | 
           | > Civil War lawmakers were clearly suspicious of Americans
           | who chose to live overseas, especially during the nation's
           | most desperate hour. In his fascinating study of citizenship-
           | based taxation, Kirsch offers a particularly apt quote from
           | one Union lawmaker: "If a man draws his income from our
           | public debt, or from property here, and resides in Paris,
           | skulking away from contributing his personal support to the
           | Government in this day of its extremity, he ought to pay a
           | higher income tax."3
           | 
           | [1] http://www.taxhistory.org/thp/readings.nsf/ArtWeb/3AF72D2
           | 9CA...
        
         | matttproud wrote:
         | American who's been abroad for a decade: I 100% agree. It
         | introduces a lot of friction, complexity, and annoyance.
         | 
         | Beyond taxation, the limitations with American institutions
         | when being domiciled abroad put you into a terrible edge-case
         | with needing to crutch on someone stateside with an address. So
         | much stupidity.
         | 
         | One addendum: while FATCA is newish and bad, the concept of
         | taxation of Americans abroad dates back to the Civil War
         | period. FATCA only made an existing injury worse.
        
         | throw63738 wrote:
         | >> This misses the point in that the US is the _only_ developed
         | country to impose worldwide taxation on its citizens regardless
         | of where they live
         | 
         | Not really. Norway does that for 3 years after leaving.
         | Australia is very opinionated and may not allow people to
         | change tax residency, even after physically moving out...
        
           | xunn0026 wrote:
           | Of course, nowadays Australia won't even let people
           | physically leave at all!
        
             | Scoundreller wrote:
             | I thought leaving was easy, but returning was the
             | complicated part.
        
           | LadyCailin wrote:
           | There's no if ands or buts for the US citizen though, other
           | than the normal ones like making less than $10k a year or
           | whatever.
        
       | KennyBlanken wrote:
       | TLDR: somewhat wealthy travel blogger renounces citizenship
       | because FACTA Step On Snek, regrets doing so.
       | 
       | She was pissed that foreign banks got her non-US account balances
       | and she has to report her husband's accounts because she's an
       | authorized signer. Because nobody would ever abuse "have access
       | to an account in someone else's name" to not report an account or
       | income to the IRS...)
       | 
       | She's also pissed the United States government asked her to be
       | fully paid up on her taxes and to straighten up her misfiled
       | taxes (presumably because with FACTA, the IRS said "AHEM, these
       | accounts you never told us about?")
       | 
       | What's next, restaurants expecting you to pay your bill before
       | you walk to the parking lot? Your neighbors expecting you to
       | return the tools you've borrowed and not returned in 2-3 years?
       | 
       | Sample of the melodrama:
       | 
       | > Every so often, as I'm going about my normal day, my thoughts
       | flit back to my renunciation and I have to fight back tears
       | 
       | > If you live in the US, think about how it would feel to be
       | exiled from your home. That's what renunciation does to me.
       | 
       | Note the wording: "What renunciation does to me." Not "this is a
       | consequence of me choosing to renounce my citizenship."
       | 
       | About the only thing I agree with her on: US citizens living
       | abroad paying taxes maybe should have some sort of better
       | representation arrangement than just "we'll toss your votes into
       | the pot."
       | 
       | But my response is: "think about how it must feel to be one of
       | the millions of black people in the US living in an urban area,
       | subject to decades of efforts by your party to make every part of
       | voting as difficult and cumbersome as possible, and have your
       | vote count for little to nothing because of gerrymandering and
       | the electoral college."
        
         | nickthemagicman wrote:
         | I agree. This is really melodramatic and makes me wonder if
         | they're fully mentally healthy at the moment to be making this
         | massive decision.
        
         | jeffrallen wrote:
         | You should try living as an expat before assuming her
         | experiences are exaggerated. She is telling it like it is.
        
           | colechristensen wrote:
           | Is there any other reason to renounce your citizenship other
           | than paperwork? Or taxes if you make a lot of money?
        
             | cr1895 wrote:
             | It's a lot more than complicated taxes and paperwork.
             | 
             | If you are a "US Person" you may find it impossible to
             | invest, or deal with certain financial institutions and
             | products at all.
             | 
             | I live in the Netherlands. I will face restrictions with my
             | earned pension compared to non-US persons. I am forbidden
             | to use stock trading services like DeGiro. I am not allowed
             | to buy or sell Bitcoin. Just some examples...read the T&Cs
             | of practically any financial-related service and there is a
             | prohibition on US persons.
             | 
             | There's nothing illegal, of course, it's simply that the
             | vast majority of these institutions can't be bothered to
             | deal with the nightmare of compliance that is serving "US
             | Persons." It's easier just to ban them.
             | 
             | Fortunately, my bank is used to dealing with international
             | clients and they still welcome me as a client. I see in
             | other countries Americans have it much more difficult. I
             | was even allowed to open an investment account! It's far
             | from ideal, and I had to commit to selling off everything
             | should I leave the country, but it's better than nothing..
        
               | ezfe wrote:
               | >If you are a "US Person" you may find it impossible to
               | invest, or deal with certain financial institutions and
               | products at all.
               | 
               | That's literally taxes and paperwork... indirectly, of
               | course, but all the same.
        
               | cr1895 wrote:
               | No, it really isn't. Everyone has taxes and paperwork,
               | some easier than others. Not everyone has the same
               | restrictions on normal financial activities.
        
             | Hamuko wrote:
             | Like the fact that your home country keeps an eye on your
             | and your non-American family members' financial information
             | on a level that is usually reserved for criminals?
        
               | jaywalk wrote:
               | Well, this blogger wasn't paying her taxes, so...
        
               | Hamuko wrote:
               | Because she didn't owe any. And yet, she had to pay
               | thousands out of pocket to prove it to the US government
               | that she didn't owe any taxes and they still basically
               | monitor her like a tax dodger (because obviously all
               | Americans abroad are dodging taxes, right?).
        
               | jaywalk wrote:
               | If I don't owe the IRS anything, I don't get to just _do
               | nothing_ and be alright.
        
               | niij wrote:
               | In some cases you don't have to do anything. If your
               | income is below the standard decudction you don't need to
               | file. https://www.investopedia.com/ask/answers/052615/do-
               | i-need-fi...
        
               | andrewaylett wrote:
               | While, at least in general, if a Brit doesn't owe HMRC
               | anything then that's exactly what they do.
        
               | jaywalk wrote:
               | Ok? The blogger wasn't a Brit.
        
           | jaywalk wrote:
           | Where was it assumed her experiences were exaggerated? The
           | point is that her experiences are the result of her own
           | choices, not anything that was "done to" her.
        
             | frosted-flakes wrote:
             | It wasn't her choice for the US to require non-resident
             | citizens to file taxes.
        
             | monocasa wrote:
             | The term "melodrama" implies exaggeration.
        
       | MisterBastahrd wrote:
       | I'm amused by her complaint that overseas Americans' votes are
       | few and far between and thus she doesn't feel represented
       | combined with her "no taxation without representation" quip.
       | 
       | Just because you don't belong to a group that has enough power to
       | force the changes YOU want doesn't mean that you aren't being
       | represented. I have no idea why any single person would expect to
       | have a disproportionate amount of power simply because of where
       | they don't live.
        
         | Hamuko wrote:
         | > _I have no idea why any single person would expect to have a
         | disproportionate amount of power simply because of where they
         | don 't live. _
         | 
         | What about the residents of Washington D.C.?
        
         | dragonwriter wrote:
         | > I have no idea why any single person would expect to have a
         | disproportionate amount of power simply because of where they
         | don't live.
         | 
         | Having disproportional political power based on residency is
         | central to the American political system. What you probably
         | don't understand is her particular preference as to _how_ that
         | disproportionality is arranged.
        
         | erulabs wrote:
         | But isn't this the same refrain you hear stateside as well? "I
         | don't feel represented by the system".
         | 
         | It reminds me of Chappelle's "Since when did America give a **
         | about any of us?"
        
         | dgellow wrote:
         | As a Swiss citizen living abroad I can participate in Swiss
         | votations and I am represented by the Council of Swiss Abroad:
         | https://www.swisscommunity.org/en/voting-co-
         | determination/th....
         | 
         | That makes sense to me that expatriates have some level of
         | representation to defend their interests.
         | 
         | And of course I only have to pay taxes in the country where I
         | live. US citizens living abroad seem to have it way more
         | difficult than we do.
        
       | rossdavidh wrote:
       | Not claiming that I know enough about FATCA to comment in an
       | informed way, but Patrick Boyle did a recent video on the Pandora
       | Papers, which has a brief discussion about FATCA and how it
       | compares to other nations' laws, around the 21 minute mark:
       | https://www.youtube.com/watch?v=INRs9rnciyI
        
       | PKop wrote:
       | Why is there an assumption that citizenship should extend to
       | people living outside of a country as citizens of another
       | country?
       | 
       | There's a lot of complaints here about annoying and costly
       | taxation of "expats" but there's no discussion of _why_ it should
       | be valid to have citizenship but not reside in that country 's
       | borders?
       | 
       | What is citizenship for except to actually be a citizen? And what
       | does that mean, living in another place and being a citizen
       | there? Or should it mean actually contributing to the country you
       | are a citizen of by living and working there, building the
       | "community" you claim to be a part of? Should it not come with
       | obligations to pay taxes to the country you are a citizen of?
       | 
       | I don't get the mindset that views it as some right and not a
       | privilege that comes with responsibilities.. I think it's even
       | perfectly valid for nations to ban dual citizenship itself.
       | 
       | People like the OP who produce dozens of posts documenting the
       | supposed injustice following her own decision to move to another
       | country are the epitome of the term "rootless cosmopolitan". What
       | interest of a nation does it serve to cater to these people that
       | have left for greener pastures?
        
         | namdnay wrote:
         | What interest does it serve to make their life hard? She just
         | wants to pay taxes where she works and lives. And what's wrong
         | with being a "rootless cosmopolitan"?
         | 
         | I don't think anyone would mind losing their US citizenship as
         | soon as they leave the country, if you could also regain it as
         | soon as you enter
        
         | LadyCailin wrote:
         | If the renunciation fee weren't $2k, you _might_ have a point.
         | But it is extremely expensive to renounce, and that by itself
         | completely invalidates your implied point that there is some
         | underlying reason for the cruelty.
        
         | 317070 wrote:
         | Because the alternatives are pretty bad (although a middle
         | ground should be possible, like some countries cancel your
         | citizenship automatically when you acquire another): - Being
         | stateless makes it virtually impossible to travel - Most
         | countries are hesistant to grant citizenship to visitors
         | 
         | I see very little reason as to why rootlessness has been made
         | really hard in our current global system. I am not sure in
         | whose interest it is that this cosmopolitanism has been made so
         | bureaucratic.
        
       | excalibur wrote:
       | > I realize that I still believe in the basic strength of the US
       | democratic system: it will survive whoever wins the presidential
       | election, for example.
       | 
       | Will it? It barely survived 4 years of Trump. If he gets another
       | crack at it he'll know exactly where to strike to bring it down.
        
       | tehjoker wrote:
       | I was hoping to read something about the crimes the US government
       | has committed (of which there are an endless list) or another
       | reason to feel a deep regret and bitterness at being betrayed by
       | the country, but it's just banking and tax annoyances.
        
       | [deleted]
        
       | throwaway4711 wrote:
       | Apart from FATCA, there is also the Expatriation Tax, introduced
       | after Facebook cofounder Eduardo Saverin took his money out of
       | the country by renouncing citizenship [0,1,2]. This often
       | referred to as _Exit Tax_.
       | 
       | It also applies to Greencard holders for more then 8 years,
       | defined as long term permanent residents.
       | 
       | The Exit Tax is a huge tax penalty (37%) on anyone owning more
       | than $2 million [3].
       | 
       | [0] https://taxfoundation.org/outraged-facebook-expatriate-
       | sens-...
       | 
       | [1] https://www.politico.com/story/2012/05/ex-patriot-act-
       | would-...
       | 
       | [2] https://www.casey.senate.gov/news/releases/casey-schumer-
       | ann...
       | 
       | [3] https://www.irs.gov/individuals/international-
       | taxpayers/expa...
        
         | asdfasgasdgasdg wrote:
         | Is that right? From reading the third document you linked:
         | 
         | "IRC 877A imposes a mark-to-market regime, which generally
         | means that all property of a covered expatriate is deemed sold
         | for its fair market value on the day before the expatriation
         | date."
         | 
         | Unless this document is leaving something out, the gains would
         | not be taxed at the marginal income rate unless they are short
         | term gains. Presumably most people with large amounts of
         | unrealized gains would be paying long term capital gains taxes,
         | which are currently a 20% rate.
         | 
         | I thought this provision was simply to ensure that you didn't
         | make large amounts of wealth in the US then skip out on paying
         | taxes on your gains. That seems very reasonable to me, although
         | perhaps I am missing something.
        
       | vibrolax wrote:
       | Canada Revenue Agency requires me to file an even more detailed
       | annual report on my foreign assets than I must furnish the IRS /
       | FBAR / FinCEN. It's the most time consuming part of my tax
       | filing.
        
         | Scoundreller wrote:
         | Such a pain that CRA makes you do this for US stocks you hold
         | at a _Canadian_ stock broker.
         | 
         | At least it's only acquisition price you need to worry about.
        
       | emarsden wrote:
       | If you're an "accidental American" (holding US citizenship due to
       | having being born in the US, though never having resided there as
       | an adult) in a French-speaking European country, you may be
       | interested in the "accidental Americans" association
       | https://www.americains-accidentels.fr/
       | 
       | They organize various legal challenges concerning the
       | consequences of FATCA legislation for EU citizens (in particular,
       | difficulties in having a bank account) and the principle of
       | extra-territorial taxation, as well as challenging the difficulty
       | and unreasonable cost of renouncing US citizenship.
        
       | welder wrote:
       | As a US citizen, being taxed while living abroad can dangerously
       | trigger double taxation. Imagine being taxed 70% of your
       | income... scary! I've been researching ways to live abroad
       | without being double-taxed, and here's some resources I've found:
       | 
       | * https://www.greenbacktaxservices.com - give them your foreign
       | tax return and they file your US return
       | 
       | * https://wandererswealth.com - international tax consultant
       | 
       | * https://nomadcapitalist.com/book - modern flag theory, talks
       | about moving your life and business overseas to control your tax
       | rate
       | 
       | For bank accounts, I had trouble opening them in Germany (US
       | citizens are to foreign banks like GDPR is to US companies)
       | except for Number26 however that's an online-only account:
       | 
       | * https://n26.com/
       | 
       | Edit: Why am I getting downvoted for sharing useful resources?
       | I'm not affiliated with these links in any way.
        
         | gumby wrote:
         | I have no idea why you might be downvoted, but it's _extremely_
         | unlikely you 'll end up owing more than 100%.
         | 
         | I'm not an accountant but having filed multi-jurisdiction tax
         | returns myself I don't see a mechanism by which this could
         | happen.
        
           | welder wrote:
           | I edited my comment, since 70% tax rate is actually possible
           | depending on the tax rate of the country you're living and
           | whether they have a tax treaty with the US or not.
        
             | jaycroft wrote:
             | Not only the US, but if you've ever claimed residence in
             | California, they might decide to tax you for foreign income
             | as well (if you accidentally leave any part of your life
             | there behind when you move on, for example, leave a car
             | registered there, or keep medical records with your doctor,
             | even visit family there too often)! So add another
             | potential 14% for high earners.
        
             | Scoundreller wrote:
             | You'd still be able to credit foreign taxes paid against
             | any US tax owing, on income anyway, treaty or not.
             | 
             | Where you get screwed is when countries have different
             | philosophies on things. E.g. Canada doesn't tax gains on
             | your home, but you can't write off mortgage interest on
             | your taxes. Meanwhile USA taxes gains on your home but lets
             | you deduct mortgage interest.
             | 
             | If you're a dual citizen living in Canada, you pay both.
             | 
             | Or if you live in a country with predominantly sales taxes
             | and no income taxes, well, now you get to pay lots of sales
             | taxes _and_ US income taxes.
        
             | [deleted]
        
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