Stati Uniti-Germania
Investments & Withholding Taxes
Cross-border portfolios can create different tax results in the United States and Germany. Brokerage accounts, dividends, interest, capital gains, ETFs, mutual funds and withholding taxes must be classified under both systems.
Panoramica
The same investment can be treated differently in each country
Start with the investor's residence and U.S. status, then classify each account and investment under both tax systems.
For U.S. taxpayers, many non-U.S. funds can require PFIC analysis and Form 8621 reporting. For German residents holding U.S. investments, German taxation, U.S. withholding and treaty relief must be coordinated.
Visualizza lo stesso argomento dalla prospettiva tedesca
The German TaxRep page focuses on German taxation of U.S. investments and relief from U.S. withholding taxes.
Situazioni Comuni
Start with the investor and the account
U.S. brokerage account after moving to Germany
German residence begins while the U.S. securities remain in the existing account.
Visualizza situazioneU.S. taxpayer holding German ETFs or funds
Non-U.S. investment funds may trigger PFIC analysis and Form 8621 reporting.
Visualizza situazioneGerman resident receiving U.S. dividends
U.S. withholding, treaty relief and German taxation have to be coordinated.
Visualizza situazioneGerman resident earning U.S. interest
Source-country treatment and German taxation depend on the instrument and investor status.
Visualizza situazioneSale of U.S. securities after moving to Germany
Cost basis, move timing and German capital-gain rules become important.
Visualizza situazioneU.S. citizen with German bank and brokerage accounts
German taxation must be coordinated with U.S. income and foreign-account reporting.
Visualizza situazioneDomande chiave
What should be checked?
Are German ETFs PFICs?
Many non-U.S. investment funds can fall within the PFIC regime. Classification should be checked before investment.
Can I keep my U.S. brokerage account?
Broker location does not determine taxation. German residence can bring worldwide investment income into the German return.
How are U.S. dividends taxed?
German taxation, U.S. withholding and treaty relief must be coordinated.
Is there a German step-up on arrival?
A general automatic step-up for private securities should not be assumed; preserve historical acquisition data.
Which records matter?
Acquisition date, cost basis, lots, distributions, taxes withheld, sales and corporate actions.
Can foreign taxes be credited?
Creditability and recoverability are separate questions and must be coordinated with treaty rules.
Guide tecniche
Detailed investment guides
U.S. brokerage account after moving to Germany
German reporting, dividends, gains and recordkeeping.
Leggi la guidaGerman ETFs and mutual funds for U.S. taxpayers
PFIC classification, Form 8621 and fund selection.
Leggi la guidaU.S. dividends for German residents
Withholding tax, German tax and treaty coordination.
Leggi la guidaU.S. interest income for German residents
Source-country treatment and German taxation.
Leggi la guidaSelling U.S. securities while resident in Germany
Cost basis, move timing and capital gains.
Leggi la guidaGerman brokerage accounts, FBAR and FATCA
U.S. reporting for German financial accounts.
Leggi la guidaInvestment planning before moving to Germany
Portfolio review before German residence begins.
Leggi la guidaOrientamento bilaterale
Continua con la prospettiva del TaxRep tedesco
Kapitalanlagen & Quellensteuern
German tax perspective on U.S. investments.
Apri taxrep.deResidenza e Trasloco
Residence determines which investment rules apply.
Explore residencyDichiarazioni fiscali e rendiconti
FBAR, FATCA, Form 8621 and annual compliance.
Scopri la reportisticaStati Uniti-Germania
Return to the cross-border hub.
Torna al centroConsulenza fiscale USA-Germania
Holding investments across both countries?
We coordinate investment taxation, PFIC exposure, withholding taxes, foreign tax credits and reporting.
Discuss your investment situation