{"id":16048,"date":"2026-08-28T06:41:12","date_gmt":"2026-08-28T06:41:12","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16048"},"modified":"2026-08-28T06:42:56","modified_gmt":"2026-08-28T06:42:56","slug":"formulaire-8621-pour-les-etf-allemands","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-etfs-form-8621\/","title":{"rendered":"fonds-allemands-formulaire-8621"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16048\" class=\"elementor elementor-16048\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-german-etfs-form-8621,\r\n.taxrep-us-de-german-etfs-form-8621 * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-etfs-form-8621 {\r\n  --tgef2-navy: #0e2942;\r\n  --tgef2-navy-light: #173c5d;\r\n  --tgef2-blue: #2b6f97;\r\n  --tgef2-blue-soft: #eaf3f8;\r\n  --tgef2-red: #d94141;\r\n  --tgef2-red-soft: #fbecec;\r\n  --tgef2-text: #1c2b38;\r\n  --tgef2-muted: #617181;\r\n  --tgef2-line: #dbe3e8;\r\n  --tgef2-soft: #f4f7f9;\r\n  --tgef2-white: #ffffff;\r\n  --tgef2-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tgef2-width: 1180px;\r\n\r\n  color: var(--tgef2-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-german-etfs-form-8621 a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tgef2-wrap {\r\n  width: min(calc(100% - 40px), var(--tgef2-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tgef2-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tgef2-section-soft {\r\n  background: var(--tgef2-soft);\r\n}\r\n\r\n.tgef2-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tgef2-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tgef2-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tgef2-red);\r\n}\r\n\r\n.taxrep-us-de-german-etfs-form-8621 h1,\r\n.taxrep-us-de-german-etfs-form-8621 h2,\r\n.taxrep-us-de-german-etfs-form-8621 h3 {\r\n  margin-top: 0;\r\n  color: var(--tgef2-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-etfs-form-8621 h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-german-etfs-form-8621 h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-german-etfs-form-8621 h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-etfs-form-8621 p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tgef2-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tgef2-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tgef2-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tgef2-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tgef2-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tgef2-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tgef2-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tgef2-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tgef2-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tgef2-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tgef2-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tgef2-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tgef2-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tgef2-intro strong {\r\n  color: var(--tgef2-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tgef2-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tgef2-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 20px;\r\n  background: var(--tgef2-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tgef2-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tgef2-blue);\r\n}\r\n\r\n.tgef2-topic-card:nth-child(2n)::before {\r\n  background: var(--tgef2-red);\r\n}\r\n\r\n.tgef2-topic-card:nth-child(4n)::before {\r\n  background: var(--tgef2-navy);\r\n}\r\n\r\n.tgef2-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tgef2-shadow);\r\n}\r\n\r\n.tgef2-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tgef2-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tgef2-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n.tgef2-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tgef2-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tgef2-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tgef2-topic-card:hover .tgef2-card-link::after,\r\n.tgef2-situation-card:hover .tgef2-card-link::after,\r\n.tgef2-article-card:hover .tgef2-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tgef2-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 20px;\r\n  background: var(--tgef2-white);\r\n}\r\n\r\n.tgef2-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgef2-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tgef2-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n.tgef2-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgef2-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tgef2-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tgef2-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 18px;\r\n  background: var(--tgef2-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgef2-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgef2-shadow);\r\n}\r\n\r\n.tgef2-situation-card p {\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n.tgef2-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tgef2-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tgef2-blue-soft);\r\n  color: var(--tgef2-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tgef2-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tgef2-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 18px;\r\n  background: var(--tgef2-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgef2-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgef2-shadow);\r\n}\r\n\r\n.tgef2-article-accent {\r\n  height: 6px;\r\n  background: var(--tgef2-blue);\r\n}\r\n\r\n.tgef2-article-card:nth-child(3n + 1) .tgef2-article-accent {\r\n  background: var(--tgef2-red);\r\n}\r\n\r\n.tgef2-article-card:nth-child(3n + 3) .tgef2-article-accent {\r\n  background: var(--tgef2-navy);\r\n}\r\n\r\n.tgef2-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tgef2-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tgef2-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tgef2-article-body p {\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tgef2-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 18px;\r\n  background: var(--tgef2-blue-soft);\r\n}\r\n\r\n.tgef2-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tgef2-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tgef2-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tgef2-tool-box h2,\r\n.tgef2-tool-box p {\r\n  color: var(--tgef2-white);\r\n}\r\n\r\n.tgef2-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tgef2-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tgef2-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tgef2-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tgef2-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tgef2-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tgef2-navy);\r\n  color: var(--tgef2-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tgef2-button-alt {\r\n  background: var(--tgef2-blue);\r\n}\r\n\r\n.tgef2-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tgef2-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tgef2-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tgef2-situation-grid,\r\n  .tgef2-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tgef2-system-box,\r\n  .tgef2-tool-box,\r\n  .tgef2-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgef2-wrap {\r\n    width: min(calc(100% - 28px), var(--tgef2-width));\r\n  }\r\n\r\n  .tgef2-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tgef2-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tgef2-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tgef2-topic-grid,\r\n  .tgef2-situation-grid,\r\n  .tgef2-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tgef2-system-box,\r\n  .tgef2-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tgef2-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-etfs-form-8621 .tgef2-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tgef2-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tgef2-blue-soft);\r\n  color: var(--tgef2-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tgef2-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tgef2-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 18px;\r\n  background: var(--tgef2-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tgef2-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tgef2-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tgef2-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n.tgef2-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgef2-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tgef2-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tgef2-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 18px;\r\n  background: var(--tgef2-white);\r\n}\r\n\r\n.tgef2-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tgef2-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tgef2-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n.tgef2-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tgef2-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 16px;\r\n  background: var(--tgef2-white);\r\n}\r\n\r\n.tgef2-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tgef2-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n.tgef2-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tgef2-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tgef2-blue-soft);\r\n}\r\n\r\n.tgef2-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgef2-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tgef2-line);\r\n  border-radius: 18px;\r\n  background: var(--tgef2-white);\r\n}\r\n\r\n.tgef2-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tgef2-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tgef2-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tgef2-two-col,\r\n  .tgef2-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgef2-step-grid,\r\n  .tgef2-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-german-etfs-form-8621\">\r\n\r\n  <section class=\"tgef2-hero\">\r\n    <div class=\"tgef2-wrap tgef2-hero-content\">\r\n      <div class=\"tgef2-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">D\u00e9clarations fiscales et rapports<\/a><\/span>\r\n        <span>ETFs allemands \u2013 Formulaire 8621<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgef2-eyebrow\">D\u00e9claration des PFIC entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>ETFs allemands : Formulaire 8621 et d\u00e9claration PFIC<\/h1>\r\n\r\n      <p class=\"tgef2-lead\">\r\n        De nombreux fonds d'investissement allemands et europ\u00e9ens peuvent \u00eatre trait\u00e9s comme des soci\u00e9t\u00e9s \u00e9trang\u00e8res d'investissement passif \u00e0 des fins fiscales am\u00e9ricaines. Une personne am\u00e9ricaine d\u00e9tenant de tels fonds peut faire face \u00e0 des obligations de d\u00e9claration via le formulaire 8621, \u00e0 des calculs de revenus sp\u00e9ciaux et \u00e0 un traitement fiscal qui diff\u00e8re radicalement du r\u00e9sultat fiscal des investissements allemands.\r\n      <\/p>\r\n\r\n      <nav class=\"tgef2-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tgef2-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#pfic\">PFIC<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#methods\">M\u00e9thodes fiscales<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#germany\">Imp\u00f4t allemand<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#planning\">Liste de contr\u00f4le annuelle<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tgef2-section\">\r\n    <div class=\"tgef2-wrap\">\r\n      <div class=\"tgef2-two-col\">\r\n        <div class=\"tgef2-intro\">\r\n          <p class=\"tgef2-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Les fonds d'investissement allemands peuvent poser un probl\u00e8me de PFIC aux \u00c9tats-Unis<\/h2>\r\n\r\n          <p class=\"tgef2-lead\">\r\n            Un fonds ordinaire et fiscalement avantageux du point de vue allemand peut s'av\u00e9rer extr\u00eamement lourd pour un contribuable am\u00e9ricain. La classification am\u00e9ricaine d\u00e9pend de l'entit\u00e9 \u00e9trang\u00e8re sous-jacente et des r\u00e8gles relatives aux PFIC, plut\u00f4t que de la mani\u00e8re dont le produit est commercialis\u00e9 en Allemagne.\r\n          <\/p>\r\n\r\n          <p>\r\n            Le r\u00e9sultat pratique est que de nombreux fonds communs de placement et ETF non am\u00e9ricains n\u00e9cessitent une analyse avant l'achat et peuvent n\u00e9cessiter une d\u00e9claration annuelle sur le formulaire 8621 apr\u00e8s l'acquisition.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgef2-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tgef2-side-list\">\r\n            <li>Le fonds est-il une PFIC ?<\/li>\r\n            <li>Le formulaire 8621 est-il requis ?<\/li>\r\n            <li>Les informations QEF sont-elles disponibles ?<\/li>\r\n            <li>La comptabilit\u00e9 \u00e0 la valeur de march\u00e9 est-elle disponible ?<\/li>\r\n            <li>Comment l'Allemagne taxe-t-elle le m\u00eame fonds ?<\/li>\r\n            <li>Quels registres de base et de taux de change sont n\u00e9cessaires ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgef2-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            La contrepartie allemande de TaxRep se concentre sur la fiscalit\u00e9 des fonds d'investissement allemands, les revenus de capitaux et l'interaction avec le r\u00e9gime am\u00e9ricain des PFIC.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tgef2-button tgef2-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/kapitalanlagen-und-quellensteuern\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"pfic\" class=\"tgef2-section tgef2-section-soft\">\r\n    <div class=\"tgef2-wrap\">\r\n      <p class=\"tgef2-eyebrow\">Classification PFIC<\/p>\r\n      <h2>La classification fiscale am\u00e9ricaine est distincte de l'\u00e9tiquette de produit allemande<\/h2>\r\n\r\n      <div class=\"tgef2-situation-grid\">\r\n        <article class=\"tgef2-situation-card\">\r\n          <h3>ETF allemands et UCITS<\/h3>\r\n          <p>\r\n            De nombreux ETF et fonds d'investissement non am\u00e9ricains peuvent \u00eatre soumis au r\u00e9gime des PFIC pour les actionnaires am\u00e9ricains.\r\n          <\/p>\r\n          <div class=\"tgef2-tags\"><span class=\"tgef2-tag\">PFIC<\/span><span class=\"tgef2-tag\">ETF<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgef2-situation-card\">\r\n          <h3>Formulaire 8621<\/h3>\r\n          <p>\r\n            Un actionnaire am\u00e9ricain peut devoir d\u00e9poser le formulaire 8621 pour chaque PFIC concern\u00e9e, selon les faits et les r\u00e8gles de d\u00e9claration applicables.\r\n          <\/p>\r\n          <div class=\"tgef2-tags\"><span class=\"tgef2-tag\">Formulaire 8621<\/span><span class=\"tgef2-tag\">Rapport<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgef2-situation-card\">\r\n          <h3>Plusieurs fonds<\/h3>\r\n          <p>\r\n            Un portefeuille allemand diversifi\u00e9 peut g\u00e9n\u00e9rer plusieurs analyses PFIC distinctes et potentiellement plusieurs formulaires 8621.\r\n          <\/p>\r\n          <div class=\"tgef2-tags\"><span class=\"tgef2-tag\">Portefeuille<\/span><span class=\"tgef2-tag\">Conformit\u00e9<\/span><\/div>\r\n        <\/article>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"methods\" class=\"tgef2-section\">\r\n    <div class=\"tgef2-wrap\">\r\n      <p class=\"tgef2-eyebrow\">M\u00e9thodes fiscales am\u00e9ricaines<\/p>\r\n      <h2>La m\u00e9thode PFIC disponible peut modifier de mani\u00e8re significative le r\u00e9sultat aux \u00c9tats-Unis.<\/h2>\r\n\r\n      <div class=\"tgef2-question-grid\">\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>R\u00e9gime PFIC par d\u00e9faut<\/h3>\r\n          <p>\r\n            Sans option valide, les distributions et les gains peuvent \u00eatre assujettis aux r\u00e8gles par d\u00e9faut applicables aux PFIC, ce qui peut entra\u00eener des cons\u00e9quences fiscales et des int\u00e9r\u00eats de retard d\u00e9favorables.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>\u00c9lection du QEF<\/h3>\r\n          <p>\r\n            Une \u00e9lection QEF peut modifier le traitement fiscal annuel, mais cela d\u00e9pend g\u00e9n\u00e9ralement de l'obtention des informations requises aupr\u00e8s du fonds.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>Choix de la valorisation \u00e0 la valeur de march\u00e9<\/h3>\r\n          <p>\r\n            Le traitement \u00e0 la valeur de march\u00e9 peut \u00eatre disponible pour certaines actions de PFIC n\u00e9gociables, sous r\u00e9serve des exigences am\u00e9ricaines applicables.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>\u00c9lections tardives<\/h3>\r\n          <p>\r\n            Corriger une position existante dans une PFIC apr\u00e8s plusieurs ann\u00e9es peut s'av\u00e9rer plus compliqu\u00e9 que de planifier avant l'acquisition de l'investissement.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"germany\" class=\"tgef2-section tgef2-section-soft\">\r\n    <div class=\"tgef2-wrap\">\r\n      <p class=\"tgef2-eyebrow\">Coordination germano-am\u00e9ricaine<\/p>\r\n      <h2>Le m\u00eame ETF peut g\u00e9n\u00e9rer un revenu imposable diff\u00e9rent dans chaque pays<\/h2>\r\n\r\n      <div class=\"tgef2-article-grid\">\r\n\r\n        <article class=\"tgef2-article-card\"><div class=\"tgef2-article-accent\"><\/div><div class=\"tgef2-article-body\">\r\n          <div class=\"tgef2-article-meta\">Imp\u00f4t allemand<\/div>\r\n          <h3>Fiscalit\u00e9 des fonds d'investissement allemands<\/h3>\r\n          <p>L'Allemagne applique ses propres r\u00e8gles fiscales en mati\u00e8re d'investissement ind\u00e9pendamment du r\u00e9gime am\u00e9ricain des PFIC.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/fr\/etats-unis-allemagne\/fonds-negocies-en-bourse-allemands-contribuable-americain\/\">ETFs allemands pour les contribuables am\u00e9ricains<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgef2-article-card\"><div class=\"tgef2-article-accent\"><\/div><div class=\"tgef2-article-body\">\r\n          <div class=\"tgef2-article-meta\">Base<\/div>\r\n          <h3>Suivi s\u00e9par\u00e9 de la base de co\u00fbt am\u00e9ricaine<\/h3>\r\n          <p>Les bases fiscales am\u00e9ricaines peuvent diff\u00e9rer des valeurs fiscales allemandes en raison de divergences dans la constatation des revenus et les options fiscales.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-dinvestissement-allemands-citoyen-americain\/\">Guide des comptes d'investissement<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgef2-article-card\"><div class=\"tgef2-article-accent\"><\/div><div class=\"tgef2-article-body\">\r\n          <div class=\"tgef2-article-meta\">Monnaie<\/div>\r\n          <h3>Calculs en euros et en dollars<\/h3>\r\n          <p>Les achats, les distributions et les ventes peuvent n\u00e9cessiter une conversion en dollars am\u00e9ricains, m\u00eame lorsque le compte allemand est enti\u00e8rement libell\u00e9 en euros.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-dinvestissement-allemands-citoyen-americain\/\">Lire le guide d'investissement<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgef2-article-card\"><div class=\"tgef2-article-accent\"><\/div><div class=\"tgef2-article-body\">\r\n          <div class=\"tgef2-article-meta\">Formulaire 8938<\/div>\r\n          <h3>Rapports au niveau du compte<\/h3>\r\n          <p>Le compte-titres lui-m\u00eame peut \u00e9galement \u00eatre pertinent pour la d\u00e9claration du formulaire 8938 et du FBAR.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-allemands-formulaire-fbar-8938\/\">Comptes en Allemagne : FBAR &amp; Formulaire 8938<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgef2-article-card\"><div class=\"tgef2-article-accent\"><\/div><div class=\"tgef2-article-body\">\r\n          <div class=\"tgef2-article-meta\">Formulaire 1116<\/div>\r\n          <h3>Cr\u00e9dits d'imp\u00f4ts \u00e9trangers<\/h3>\r\n          <p>L'imp\u00f4t allemand et le revenu des PFIC am\u00e9ricaines ne s'alignant pas parfaitement par ann\u00e9e ou par cat\u00e9gorie, l'all\u00e8gement fiscal n\u00e9cessite une analyse distincte.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">Consulter le guide du formulaire 1116<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgef2-article-card\"><div class=\"tgef2-article-accent\"><\/div><div class=\"tgef2-article-body\">\r\n          <div class=\"tgef2-article-meta\">Planification<\/div>\r\n          <h3>V\u00e9rifier avant l'achat<\/h3>\r\n          <p>Pour les contribuables am\u00e9ricains, v\u00e9rifier un fonds allemand ou europ\u00e9en avant l'achat est souvent bien plus simple que de corriger les d\u00e9clarations par la suite.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/fr\/etats-unis-allemagne\/impots-retenus-a-la-source-sur-les-placements\/\">Explorer les investissements<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"planning\" class=\"tgef2-section\">\r\n    <div class=\"tgef2-wrap\">\r\n      <p class=\"tgef2-eyebrow\">Liste de contr\u00f4le annuelle des PFIC<\/p>\r\n      <h2>Tenir des registres au niveau des fonds pour chaque investissement pertinent<\/h2>\r\n\r\n      <div class=\"tgef2-question-grid\">\r\n        <div class=\"tgef2-question-card\"><h3>Identification du fonds<\/h3><p>Enregistrer le nom l\u00e9gal du fonds, le code ISIN\/le ticker, le domicile et le compte sur lequel l'investissement est d\u00e9tenu.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Historique des achats<\/h3><p>Suivez les dates d'acquisition, les unit\u00e9s, les prix d'achat et les taux de change \u00e0 des fins fiscales am\u00e9ricaines.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Distributions<\/h3><p>Conserver les registres de distribution annuelle plut\u00f4t que de se fier uniquement \u00e0 l'avis d'imposition allemand.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Valeurs de fin d'ann\u00e9e<\/h3><p>Conservez la valeur de fin d'ann\u00e9e et les valeurs de vente n\u00e9cessaires pour tout calcul ou toute option de PFIC applicable.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Soutien aux \u00e9lections<\/h3><p>Conservez toutes les informations relatives aux fonds requises pour \u00e9tayer une QEF ou toute autre option, le cas \u00e9ch\u00e9ant.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Dossiers fiscaux allemands<\/h3><p>Conservez les relev\u00e9s de courtage et fiscaux allemands pour l'analyse de la double imposition et du cr\u00e9dit d'imp\u00f4t \u00e9tranger.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgef2-section tgef2-section-soft\">\r\n    <div class=\"tgef2-wrap\">\r\n      <p class=\"tgef2-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Poursuivez avec les questions pertinentes relatives au reporting des investissements<\/h2>\r\n\r\n      <div class=\"tgef2-topic-grid\">\r\n        <a class=\"tgef2-topic-card\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">\r\n          <div class=\"tgef2-topic-number\">08<\/div>\r\n          <h3>D\u00e9clarations fiscales et rapports<\/h3>\r\n          <p>Retourner au p\u00f4le complet des reportages \u00c9tats-Unis\u2013Allemagne.<\/p>\r\n          <span class=\"tgef2-card-link\">Explorer les rapports<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgef2-topic-card\" href=\"\/fr\/etats-unis-allemagne\/fonds-negocies-en-bourse-allemands-contribuable-americain\/\">\r\n          <div class=\"tgef2-topic-number\">PFIC<\/div>\r\n          <h3>ETF allemands pour contribuables am\u00e9ricains<\/h3>\r\n          <p>Analyse plus large des PFIC et des investissements transfrontaliers.<\/p>\r\n          <span class=\"tgef2-card-link\">Explorez les ETF allemands<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgef2-topic-card\" href=\"\/fr\/etats-unis-allemagne\/comptes-allemands-formulaire-fbar-8938\/\">\r\n          <div class=\"tgef2-topic-number\">8938<\/div>\r\n          <h3>Comptes allemands<\/h3>\r\n          <p>D\u00e9claration FBAR et formulaire 8938 pour les comptes financiers allemands.<\/p>\r\n          <span class=\"tgef2-card-link\">Explorer les rapports de compte<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgef2-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">\r\n          <div class=\"tgef2-topic-number\">1116<\/div>\r\n          <h3>Formulaire 1116<\/h3>\r\n          <p>Cr\u00e9dits d'imp\u00f4t \u00e9tranger pour l'imp\u00f4t allemand.<\/p>\r\n          <span class=\"tgef2-card-link\">Explorer le formulaire 1116<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgef2-section\">\r\n    <div class=\"tgef2-wrap tgef2-contact\">\r\n      <p class=\"tgef2-eyebrow\">Conformit\u00e9 aux r\u00e8gles des PFIC entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>D\u00e9tenir des ETF allemands ou europ\u00e9ens en tant que contribuable am\u00e9ricain ?<\/h2>\r\n      <p>\r\n        Nous pouvons examiner la classification des PFIC, le formulaire 8621, les options disponibles, le traitement fiscal allemand, le suivi de la base de co\u00fbt et la d\u00e9claration des comptes \u00e9trangers associ\u00e9e.\r\n      <\/p>\r\n      <a class=\"tgef2-button\" href=\"\/fr\/contact\/\">Discutez de vos avoirs en ETF<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Tax Returns &amp; Reporting German ETFs \u2013 Form 8621 U.S.\u2013Germany PFIC Reporting German ETFs: Form 8621 &amp; PFIC Reporting Many German and European investment funds can be treated as passive foreign investment companies for U.S. tax purposes. A U.S. person holding such funds may face Form 8621 reporting, special income calculations and [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-16048","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>German ETFs &amp; Form 8621 | PFIC Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on German ETFs for U.S. taxpayers, including PFIC rules, Form 8621, QEF, mark-to-market and foreign tax credits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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