{"id":2175,"date":"2023-12-14T15:42:34","date_gmt":"2023-12-14T15:42:34","guid":{"rendered":"https:\/\/sandersustax.com\/amerikaanse-belastingaangifte\/amerikaanse-erfbelasting\/"},"modified":"2026-06-18T09:30:07","modified_gmt":"2026-06-18T09:30:07","slug":"amerikaanse-erfbelasting","status":"publish","type":"page","link":"https:\/\/sandersustax.com\/nl\/amerikaanse-belastingaangifte\/amerikaanse-erfbelasting\/","title":{"rendered":"Amerikaanse erfbelasting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2175\" class=\"elementor elementor-2175 elementor-672\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b70298b e-flex e-con-boxed e-con e-parent\" data-id=\"b70298b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-363b43d animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"363b43d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Erf- en Schenkbelasting<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-032c40b elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"032c40b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sanders US Tax Services biedt exclusief diensten aan op het gebied van Amerikaanse erf- en schenkbelasting voor niet-ingezetenen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14e639f e-con-full e-flex e-con e-parent\" data-id=\"14e639f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c33a3c7 e-flex e-con-boxed e-con e-child\" data-id=\"c33a3c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6b21c97 e-flex e-con-boxed e-con e-child\" data-id=\"6b21c97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29daf10 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"29daf10\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Amerikaanse Erf- en Schenkbelasting<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc27337 elementor-widget elementor-widget-text-editor\" data-id=\"fc27337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zonder de juiste planning kan de nalatenschap van een Amerikaanse inwoner of niet-ingezeten vreemdeling aanzienlijke gevolgen ondervinden van de Amerikaanse erfbelasting. Evenzo kunnen eigendomsoverdrachten tijdens het leven door niet-Amerikaanse staatsburgers van in de VS gelegen activa onderworpen zijn aan de Amerikaanse schenkbelasting. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9dda79 animated-slow elementor-align-left elementor-hidden-tablet elementor-hidden-mobile elementor-invisible elementor-widget elementor-widget-button\" data-id=\"a9dda79\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:&quot;400&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sandersustax.com\/nl\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72ecdb4 e-con-full e-flex e-con e-child\" data-id=\"72ecdb4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0169bf1 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0169bf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Vragen?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebcfed3 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ebcfed3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Als u vragen heeft, staat ons team voor u klaar via telefoon of e-mail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ce6b9 elementor-shape-rounded elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"27ce6b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-phone elementor-animation-grow elementor-repeater-item-3ee9d90\" href=\"tel:%20+4989206021244\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Phone<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-envelope elementor-animation-grow elementor-repeater-item-303b549\" href=\"mailto:%20info@sandersustax.com\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Envelope<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08f0d8e e-flex e-con-boxed e-con e-parent\" data-id=\"08f0d8e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8331124 e-flex e-con-boxed e-con e-child\" data-id=\"8331124\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-691f83c e-con-full e-flex e-con e-child\" data-id=\"691f83c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4883054 elementor-widget elementor-widget-heading\" data-id=\"4883054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Amerikaanse Staatsburgers<br><br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-791f0cb elementor-widget elementor-widget-text-editor\" data-id=\"791f0cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lorem ipsum dolor sit amet, consetetur sadipscing elitr, sed diam nonumy eirmod tempor invidunt ut labore et dolore magna aliquyam erat, sed diam voluptua. At vero eos et accusam et justo duo dolores et ea rebum.  Stet clita kasd gubergren, no sea takimata sanctus est.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b83029 e-con-full e-flex e-con e-child\" data-id=\"7b83029\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-842ebb0 elementor-widget elementor-widget-heading\" data-id=\"842ebb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Inwoners van de Verenigde Staten<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a13ed6 elementor-widget elementor-widget-text-editor\" data-id=\"4a13ed6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lorem ipsum dolor sit amet, consetetur sadipscing elitr, sed diam nonumy eirmod tempor invidunt ut labore et dolore magna aliquyam erat, sed diam voluptua. At vero eos et accusam et justo duo dolores et ea rebum.  Stet clita kasd gubergren, no sea takimata sanctus est.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-539c093 e-con-full e-flex e-con e-child\" data-id=\"539c093\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04459a3 elementor-widget elementor-widget-heading\" data-id=\"04459a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Niet-ingezetenen<br><br><br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5562fa0 elementor-widget elementor-widget-text-editor\" data-id=\"5562fa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lorem ipsum dolor sit amet, consetetur sadipscing elitr, sed diam nonumy eirmod tempor invidunt ut labore et dolore magna aliquyam erat, sed diam voluptua. At vero eos et accusam et justo duo dolores et ea rebum.  Stet clita kasd gubergren, no sea takimata sanctus est.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-afe8c8d e-flex e-con-boxed e-con e-parent\" data-id=\"afe8c8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-285a184 e-con-full e-flex e-con e-child\" data-id=\"285a184\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d7ae0e elementor-view-framed elementor-shape-square elementor-position-inline-start elementor-mobile-position-inline-start elementor-widget elementor-widget-icon-box\" data-id=\"3d7ae0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tEen buitenlandse nalatenschap is over het algemeen verplicht om Formulier 706-NA in te dienen.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e5141 elementor-view-framed elementor-shape-square elementor-position-inline-start elementor-mobile-position-inline-start elementor-widget elementor-widget-icon-box\" data-id=\"51e5141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOm de Amerikaanse activa van een buitenlandse nalatenschap vrij te geven, is doorgaans een Estate Tax Closing Letter vereist.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e758cc e-con-full e-flex e-con e-child\" data-id=\"0e758cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c6ba0a elementor-widget elementor-widget-heading\" data-id=\"0c6ba0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Amerikaanse Erfbelasting op Buitenlandse Nalatenschappen<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90831b2 elementor-widget elementor-widget-text-editor\" data-id=\"90831b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De nalatenschap van een persoon die op het moment van overlijden geen Amerikaans staatsburger was en niet in de Verenigde Staten woonde, kan nog steeds onderworpen zijn aan Amerikaanse erfbelasting met betrekking tot zijn Amerikaanse activa. Tot deze Amerikaanse activa behoren onder andere onroerend goed in de VS en aandelen in Amerikaanse bedrijven. <\/p><p>Het concept van residentie voor de erfbelasting verschilt van het concept van residentie voor de inkomstenbelasting. Met andere woorden, iemand die geen Amerikaans staatsburger is en niet als inwoner van de Verenigde Staten wordt beschouwd voor federale inkomstenbelastingdoeleinden, kan nog steeds als inwoner worden beschouwd voor erfbelastingdoeleinden. Het omgekeerde is ook mogelijk.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d0a421 e-grid e-con-boxed e-con e-parent\" data-id=\"6d0a421\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-88c85de e-con-full e-flex e-con e-child\" data-id=\"88c85de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27e0d07 elementor-widget elementor-widget-heading\" data-id=\"27e0d07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Estate and gift tax rules for non-americans resident in the United States<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95ee99f elementor-widget elementor-widget-text-editor\" data-id=\"95ee99f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Just like U.S. citizens, individuals resident in the United States for estate and gift tax purposes are generally subject to tax on their worldwide property. Because estate tax residency is determined based on domicile (physical presence and intent), the analysis is more subjective than for income tax residency.<\/p><p>Depending on the facts, U.S. estate and gift tax exposure can often be reduced through relatively simple advance planning techniques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bcfe3e e-con-full e-flex e-con e-child\" data-id=\"8bcfe3e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48c5be5 elementor-widget elementor-widget-heading\" data-id=\"48c5be5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the effects of Estate Tax Treaties?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99f017b elementor-widget elementor-widget-text-editor\" data-id=\"99f017b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe United States has concluded Estate &amp; Gift Tax Treaties with various countries. For an overview and the current status of the treaties, <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estate-gift-tax-treaties-international\">click here<\/a>. Treaties may be helpful in cases where two (or more) countries assert that a person is domiciled in that country for estate tax purposes. For example, the United States may assert that a non-American is domiciled in the United States whereas another country, such as Germany, may assert that the same person is domiciled in Germany. In such as situation, the Estate &amp; Gift Tax Treaty between the United States and Germany allocates the right to tax either to the United States or Germany, thus solving the problem of potential double taxation. This is called the tie-breaking rule.\n\nHowever, not all treaties concluded by the United States include a tie-breaking rule. For example, the Estate &amp; Gift Tax Treaty between the United States and Switzerland does not include a tie-breaking rule. Therefore, in a situation involving the Switzerland, the treaty is not helpful in the allocation of taxing rights.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e717fd8 e-con-full e-flex e-con e-child\" data-id=\"e717fd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78b9f8b elementor-widget elementor-widget-heading\" data-id=\"78b9f8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">U.S. taxation of foreign estates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d998e8 elementor-widget elementor-widget-text-editor\" data-id=\"4d998e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Even if a decedent was not a U.S. citizen and not a resident of the United States, the estate may still be subject to U.S. federal estate taxation with respect to U.S.-situated assets. U.S.-situated assets can include American real estate, tangible personal property located in the United States, and securities of U.S. companies.<\/p><p>As noted above, estate tax residency differs from income tax residency. For estate tax purposes, residency is generally tied to domicile, which is determined based on physical presence and intent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11f4b68 e-con-full e-flex e-con e-child\" data-id=\"11f4b68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed2d553 elementor-widget elementor-widget-heading\" data-id=\"ed2d553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Estate taxation of U.S. citizen with a foreign spouse<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e71b9f elementor-widget elementor-widget-text-editor\" data-id=\"4e71b9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>U.S. citizens are generally subject to U.S. estate and gift tax regardless of where they live and regardless of where their assets are located. The U.S. generally taxes the person making the gift or the estate of the decedent, rather than the recipient.<\/p><p>Gifts or bequests to a foreign spouse can raise U.S. estate and gift tax issues. Relatively simple advance planning techniques can often help mitigate U.S. estate and gift tax exposure, depending on the circumstances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b7141a e-flex e-con-boxed e-con e-parent\" data-id=\"4b7141a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-74ef1be e-con-full e-flex e-con e-child\" data-id=\"74ef1be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-551a5fb elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"551a5fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special rules for gifts and requests from covered expatriates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a25cba elementor-widget elementor-widget-text-editor\" data-id=\"5a25cba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The expatriation tax provisions under Internal Revenue Code (IRC) sections 877 and 877A apply to U.S. citizens who have renounced their citizenship and certain long-term residents (green card holders) who have ended their U.S. resident status for federal tax purposes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4434987 elementor-view-framed elementor-shape-square elementor-position-inline-start elementor-mobile-position-inline-start elementor-widget elementor-widget-icon-box\" data-id=\"4434987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCovered Expatriate\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f7eb06 elementor-view-framed elementor-shape-square elementor-position-inline-start elementor-mobile-position-inline-start elementor-widget elementor-widget-icon-box\" data-id=\"1f7eb06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tExit Tax\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c2c298 elementor-view-framed elementor-shape-square elementor-position-inline-start elementor-mobile-position-inline-start elementor-widget elementor-widget-icon-box\" data-id=\"8c2c298\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tGift or request from a covered expatriate\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f79e95 e-flex e-con-boxed e-con e-parent\" data-id=\"1f79e95\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c31582b e-flex e-con-boxed e-con e-child\" data-id=\"c31582b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3bb255c e-con-full e-flex e-con e-child\" data-id=\"3bb255c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f96bb20 e-flex e-con-boxed e-con e-child\" data-id=\"f96bb20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc55de7 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"fc55de7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Amerikaanse Erfbelasting voor Amerikaanse Staatsburgers met een Buitenlandse Echtgenoot<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba39e37 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ba39e37\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Amerikaanse staatsburgers zijn onderworpen aan de Amerikaanse erf- en schenkbelasting, ongeacht of zij in de Verenigde Staten of in het buitenland wonen en ongeacht waar hun eigendommen zich bevinden. In tegenstelling tot veel andere landen heft de VS doorgaans geen belasting op de persoon die een schenking of erfenis ontvangt, maar op de persoon die de schenking doet of op de nalatenschap van de overledene. <\/p><p>Een schenking of erfenis die wordt ontvangen door de buitenlandse echtgenoot van een Amerikaanse staatsburger is onderworpen aan Amerikaanse erf- en schenkbelasting. Met relatief eenvoudige planningsstrategie\u00ebn vooraf kan vaak de Amerikaanse erf- en schenkbelasting worden beperkt. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acae95c animated-slow elementor-align-left elementor-hidden-tablet elementor-hidden-mobile elementor-invisible elementor-widget elementor-widget-button\" data-id=\"acae95c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:&quot;400&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sandersustax.com\/nl\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Erf- en Schenkbelasting Sanders US Tax Services biedt exclusief diensten aan op het gebied van Amerikaanse erf- en schenkbelasting voor niet-ingezetenen. Amerikaanse Erf- en Schenkbelasting Zonder de juiste planning kan de nalatenschap van een Amerikaanse inwoner of niet-ingezeten vreemdeling aanzienlijke gevolgen ondervinden van de Amerikaanse erfbelasting. Evenzo kunnen eigendomsoverdrachten tijdens het leven door niet-Amerikaanse staatsburgers [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":2162,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2175","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amerikaanse erfbelasting voor niet-inwoners<\/title>\n<meta name=\"description\" content=\"Advies over Amerikaanse erfbelasting voor niet-inwoners, U.S.-situated assets, internationale nalatenschappen en Form 706-NA.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sandersustax.com\/nl\/amerikaanse-belastingaangifte\/amerikaanse-erfbelasting\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" 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