{"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":"etf-tedeschi-modulo-8621","status":"publish","type":"page","link":"https:\/\/taxrep.us\/it\/united-states-germany\/german-etfs-form-8621\/","title":{"rendered":"german-etfs-form-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: 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}\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=\"Briciola di pane\">\r\n        <span><a href=\"\/it\/\">Casa<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/\">Stati Uniti-Germania<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">Dichiarazioni fiscali e rendiconti<\/a><\/span>\r\n        <span>ETF tedeschi \u2013 Modulo 8621<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgef2-eyebrow\">Dichiarazione PFIC USA-Germania<\/p>\r\n      <h1>ETF tedeschi: Modulo 8621 e rendicontazione PFIC<\/h1>\r\n\r\n      <p class=\"tgef2-lead\">\r\n        Molti fondi di investimento tedeschi ed europei possono essere trattati come societ\u00e0 di investimento estere passive ai fini fiscali statunitensi. Una persona statunitense che detiene tali fondi pu\u00f2 trovarsi ad affrontare l'obbligo di rendicontazione del Modulo 8621, calcoli speciali del reddito e un trattamento fiscale che differisce notevolmente dal risultato dell'imposta sugli investimenti tedesca.\r\n      <\/p>\r\n\r\n      <nav class=\"tgef2-jump-nav\" aria-label=\"Sezioni della pagina\">\r\n        <a class=\"tgef2-jump-link\" href=\"#overview\">Panoramica<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#pfic\">PFIC<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#methods\">Metodi di calcolo delle imposte<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#germany\">Tassa tedesca<\/a>\r\n        <a class=\"tgef2-jump-link\" href=\"#planning\">Elenco annuale<\/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\">Panoramica<\/p>\r\n          <h2>I fondi di investimento tedeschi possono creare un problema di PFIC negli Stati Uniti<\/h2>\r\n\r\n          <p class=\"tgef2-lead\">\r\n            Un fondo che \u00e8 ordinario ed efficiente dal punto di vista fiscale da una prospettiva tedesca pu\u00f2 essere estremamente oneroso per un contribuente statunitense. La classificazione statunitense dipende dall'entit\u00e0 estera sottostante e dalle norme PFIC piuttosto da come il prodotto viene commercializzato in Germania.\r\n          <\/p>\r\n\r\n          <p>\r\n            Il risultato pratico \u00e8 che molti fondi comuni di investimento e ETF non statunitensi richiedono un'analisi prima dell'acquisto e potrebbero necessitare di una rendicontazione annuale tramite il Modulo 8621 dopo l'acquisizione.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgef2-side-box\">\r\n          <h3>Domande da risolvere<\/h3>\r\n          <ul class=\"tgef2-side-list\">\r\n            <li>Il fondo \u00e8 una PFIC?<\/li>\r\n            <li>Il modulo 8621 \u00e8 obbligatorio?<\/li>\r\n            <li>Le informazioni QEF sono disponibili?<\/li>\r\n            <li>\u00c8 disponibile la contabilizzazione a valori di mercato?<\/li>\r\n            <li>Come tassa la Germania lo stesso fondo?<\/li>\r\n            <li>Quali registri di base e dei tassi di cambio sono necessari?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgef2-sister\">\r\n        <div>\r\n          <h3>Prospettiva fiscale tedesca<\/h3>\r\n          <p>\r\n            La controparte tedesca TaxRep si concentra sulla tassazione dei fondi di investimento tedeschi, sui redditi da capitale e sull'interazione con il trattamento delle PFIC negli Stati Uniti.\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          Una prospettiva tedesca aperta\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\">Classificazione PFIC<\/p>\r\n      <h2>La classificazione fiscale statunitense \u00e8 separata dall'etichetta del prodotto tedesco<\/h2>\r\n\r\n      <div class=\"tgef2-situation-grid\">\r\n        <article class=\"tgef2-situation-card\">\r\n          <h3>ETF tedeschi e UCITS<\/h3>\r\n          <p>\r\n            Molti ETF e fondi di investimento non statunitensi possono rientrare nel regime PFIC per gli azionisti statunitensi.\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>Modulo 8621<\/h3>\r\n          <p>\r\n            Un azionista statunitense potrebbe dover presentare il Modulo 8621 per ciascun PFIC pertinente, a seconda dei fatti e delle norme di reporting applicabili.\r\n          <\/p>\r\n          <div class=\"tgef2-tags\"><span class=\"tgef2-tag\">Modulo 8621<\/span><span class=\"tgef2-tag\">Rendicontazione<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgef2-situation-card\">\r\n          <h3>Pi\u00f9 fondi<\/h3>\r\n          <p>\r\n            Un portafoglio tedesco diversificato pu\u00f2 creare molteplici analisi PFIC separate e potenzialmente molteplici Moduli 8621.\r\n          <\/p>\r\n          <div class=\"tgef2-tags\"><span class=\"tgef2-tag\">Portfolio<\/span><span class=\"tgef2-tag\">Conformit\u00e0<\/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\">Metodi fiscali statunitensi<\/p>\r\n      <h2>Il metodo PFIC disponibile pu\u00f2 modificare in modo sostanziale il risultato negli Stati Uniti.<\/h2>\r\n\r\n      <div class=\"tgef2-question-grid\">\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>Regime PFIC predefinito<\/h3>\r\n          <p>\r\n            Senza una valida elezione, le distribuzioni e i guadagni possono essere soggetti alle regole predefinite PFIC, che possono determinare risultati fiscali e oneri per interessi sfavorevoli.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>Elezione QEF<\/h3>\r\n          <p>\r\n            Un'elezione QEF pu\u00f2 modificare il trattamento fiscale annuale, ma in genere dipende dall'ottenimento delle informazioni necessarie dal fondo.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>opzione mark-to-market<\/h3>\r\n          <p>\r\n            Il trattamento mark-to-market pu\u00f2 essere disponibile per determinate azioni negoziabili di PFIC, soggetti ai requisiti statunitensi applicabili.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgef2-question-card\">\r\n          <h3>Elezioni ritardate<\/h3>\r\n          <p>\r\n            La correzione di una posizione PFIC esistente dopo diversi anni pu\u00f2 essere pi\u00f9 complicata rispetto alla pianificazione prima che l'investimento venga acquisito.\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\">Coordinamento tedesco e statunitense<\/p>\r\n      <h2>Lo stesso ETF pu\u00f2 generare un reddito imponibile diverso in ogni paese<\/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\">Tassa tedesca<\/div>\r\n          <h3>Tassazione dei fondi di investimento tedeschi<\/h3>\r\n          <p>La Germania applica le proprie norme fiscali sugli investimenti indipendentemente dal regime statunitense delle PFIC.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/it\/stati-uniti-germania\/etf-tedeschi-contribuente-statunitense\/\">ETF tedeschi per i contribuenti statunitensi<\/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>Monitoraggio separato della base imponibile statunitense<\/h3>\r\n          <p>La base imponibile statunitense pu\u00f2 divergere dai valori fiscali tedeschi poich\u00e9 il riconoscimento del reddito e le opzioni differiscono.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/it\/stati-uniti-germania\/conti-di-investimento-tedeschi-per-cittadini-statunitensi\/\">Guida ai conti di investimento<\/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\">Valuta<\/div>\r\n          <h3>Calcoli in euro e dollari<\/h3>\r\n          <p>Gli acquisti, le distribuzioni e le vendite possono richiedere la conversione in dollari statunitensi anche quando il conto tedesco \u00e8 interamente basato sull'euro.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/it\/stati-uniti-germania\/conti-di-investimento-tedeschi-per-cittadini-statunitensi\/\">Leggi la guida agli investimenti<\/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\">Modulo 8938<\/div>\r\n          <h3>Rapporti a livello di account<\/h3>\r\n          <p>Anche il conto di intermediazione in s\u00e9 potrebbe essere rilevante per la dichiarazione del Modulo 8938 e FBAR.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/it\/stati-uniti-germania\/conti-tedeschi-modulo-fbar-8938\/\">Conti tedeschi: FBAR e Modulo 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\">Modulo 1116<\/div>\r\n          <h3>Crediti d'imposta esteri<\/h3>\r\n          <p>Le imposte tedesche e il reddito da PFIC statunitense potrebbero non coincidere perfettamente per anno o categoria, pertanto l'agevolazione tramite credito d'imposta richiede un'analisi separata.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/it\/stati-uniti-germania\/form-1116-german-tax\/\">Leggi la guida al Modulo 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\">Pianificazione<\/div>\r\n          <h3>Revisione prima dell'acquisto<\/h3>\r\n          <p>Per i contribuenti statunitensi, controllare un fondo tedesco o europeo prima dell'acquisto \u00e8 spesso molto pi\u00f9 semplice che correggerne la rendicontazione in seguito.<\/p>\r\n          <a class=\"tgef2-card-link\" href=\"\/it\/stati-uniti-germania\/ritenute-fiscali-sugli-investimenti\/\">Esplora gli investimenti<\/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\">Elenco di controllo annuale per le PFIC<\/p>\r\n      <h2>Mantieni registrazioni a livello di fondo per ogni investimento pertinente<\/h2>\r\n\r\n      <div class=\"tgef2-question-grid\">\r\n        <div class=\"tgef2-question-card\"><h3>Identificazione del fondo<\/h3><p>Registrare il nome legale del fondo, l'ISIN\/ticker, il domicilio e il conto in cui \u00e8 detenuto l'investimento.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Cronologia acquisti<\/h3><p>Traccia le date di acquisizione, le unit\u00e0, i prezzi di acquisto e i tassi di cambio ai fini della base imponibile statunitense.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Distribuzioni<\/h3><p>Conservare le registrazioni delle distribuzioni annuali anzich\u00e9 affidarsi esclusivamente alla dichiarazione dei redditi tedesca.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Valori di fine anno<\/h3><p>Conservare i valori di fine anno e di vendita necessari per qualsiasi calcolo o elezione PFIC applicabile.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Sostegno alle elezioni<\/h3><p>Conservare tutte le informazioni sui fondi necessarie per supportare un'elezione QEF o di altro tipo, ove applicabile.<\/p><\/div>\r\n        <div class=\"tgef2-question-card\"><h3>Registri fiscali tedeschi<\/h3><p>Conservare gli estratti conto dei broker e le dichiarazioni dei redditi tedeschi per l'analisi della doppia imposizione e del credito d'imposta estero.<\/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\">Guide correlate tra Stati Uniti e Germania<\/p>\r\n      <h2>Continua con le relative questioni di reporting sugli investimenti<\/h2>\r\n\r\n      <div class=\"tgef2-topic-grid\">\r\n        <a class=\"tgef2-topic-card\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">\r\n          <div class=\"tgef2-topic-number\">08<\/div>\r\n          <h3>Dichiarazioni fiscali e rendiconti<\/h3>\r\n          <p>Torna al centro di reportistica completo USA-Germania.<\/p>\r\n          <span class=\"tgef2-card-link\">Scopri la reportistica<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgef2-topic-card\" href=\"\/it\/stati-uniti-germania\/etf-tedeschi-contribuente-statunitense\/\">\r\n          <div class=\"tgef2-topic-number\">PFIC<\/div>\r\n          <h3>ETF tedeschi per contribuenti statunitensi<\/h3>\r\n          <p>Analisi pi\u00f9 ampia delle PFIC e degli investimenti transfrontalieri.<\/p>\r\n          <span class=\"tgef2-card-link\">Esplora gli ETF tedeschi<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgef2-topic-card\" href=\"\/it\/stati-uniti-germania\/conti-tedeschi-modulo-fbar-8938\/\">\r\n          <div class=\"tgef2-topic-number\">8938<\/div>\r\n          <h3>Conti tedeschi<\/h3>\r\n          <p>Dichiarazione FBAR e Modulo 8938 per i conti finanziari tedeschi.<\/p>\r\n          <span class=\"tgef2-card-link\">Esplora la rendicontazione dell'account<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgef2-topic-card\" href=\"\/it\/stati-uniti-germania\/form-1116-german-tax\/\">\r\n          <div class=\"tgef2-topic-number\">1116<\/div>\r\n          <h3>Modulo 1116<\/h3>\r\n          <p>Credito d'imposta estero per l'imposta tedesca.<\/p>\r\n          <span class=\"tgef2-card-link\">Esplora il Modulo 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\u00e0 alle normative PFIC per Stati Uniti e Germania<\/p>\r\n      <h2>Detenere ETF tedeschi o europei come contribuente statunitense?<\/h2>\r\n      <p>\r\n        Possiamo esaminare la classificazione PFIC, il Modulo 8621, le opzioni di elezione disponibili, il trattamento fiscale tedesco, il monitoraggio della base di costo e la relativa dichiarazione dei conti esteri.\r\n      <\/p>\r\n      <a class=\"tgef2-button\" href=\"\/it\/contatto\/\">Discuti le tue partecipazioni in 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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