US Tax Treaties

The US has signed tax treaties with around 100 other countries, however almost all of them contain what is called a Savings Clause, which means that American expats are still required to file US taxes every year.

Do Tax Treaties Stop Double Taxation?

For most expats, the answer is no, due to the Savings Clauses, US tax treaties don’t prevent double taxation. To avoid double taxation, instead expats must claim one or more IRS exemptions when they file their federal tax return.

Taxes for Expats – The US – Switzerland Tax Treaty

Taxes for Expats - The US - Switzerland Tax Treaty

The US – Switzerland tax treaty was signed in 1996, with an additional protocol added in 2009. The purpose of the treaty is to prevent double taxation for Americans living in Switzerland and Swiss living in the US, however it doesn’t prevent US citizens living in Switzerland from having to file US taxes. US taxes for expats in […]

Taxes for Expats – The US – Australia Tax Treaty

Taxes for Expats - The US - Australia Tax Treaty

The US – Australia tax treaty was signed in 1982, with an additional protocol added in 2001. The purpose of the treaty is to prevent double taxation for Americans living in Australia and Australians living in the US, however it doesn’t prevent US citizens living in Australia from having to file US taxes. US taxes for expats in […]

Taxes for Expats – The US – Korea Tax Treaty

Taxes for Expats - The US - Korea Tax Treaty

The US – Korea tax treaty was signed in 1976, and ratified in 1979. The purpose of the treaty is to prevent double taxation for Americans living in Korea and Koreans living in the US, however it doesn’t prevent US citizens living in Korea from having to file US taxes. US taxes for expats in Korea The US […]

Taxes for Expats – The US – Italy Tax Treaty

Taxes for Expats - The US - Italy Tax Treaty

The US – Italy tax treaty was first signed in 1984, then replaced in 1999, although it was only fully ratified in 2009. It covers how dividends and certain other types of income are treated, and allows tax information sharing between the two countries. The purpose of the treaty is to prevent double taxation for Americans living […]

Taxes for Expats – The US – Spain Tax Treaty

Taxes for Expats - The US - Spain Tax Treaty

The US – Spain tax treaty was originally signed in 1990, with an additional protocol signed in 2013 but only ratified in 2019 that reduced withholding taxes on dividends, interest and royalties, as well as increasing tax information sharing between the two countries. The purpose of the treaty is to prevent double taxation for Americans […]

Senate Ratifies Updates to Tax Treaties

Senate Ratifies Updates to Tax Treaties

On July 16th and 17th, the Senate approved updates to the International Tax Treaties the US has with Spain, Japan, Switzerland and Luxembourg. These updates, or protocols, were agreed with the respective countries nearly a decade ago, with the delay in their ratification largely due to the efforts of a single senator, Paul Rand, who has […]

Taxes for Expats – The US – Netherlands Tax Treaty

The US - Netherlands Tax Treaty for expats

The US – Netherlands tax treaty was signed in 1992, with a protocol added in 2004 covering dividends, certain other types of income, and sharing tax information between the two countries. The purpose of the treaty is to prevent double taxation for Americans living in the Netherlands and Dutch citizens living in the US, however the inclusion of […]

Taxes for Expats – The US – France Tax Treaty

The US - France Tax Treaty for Expats

The US-France income tax treaty was signed in 1994, with protocols added in 2004 and 2009. The treaty defines in which situations people will pay tax to which country, including people who are residents of both, as well as defining in which situations international structures such as investment vehicles, corporations, and trusts will be taxed […]

The US – Israel Tax Treaty for Expats

The US - Israel Tax Treaty for Expats

The US-Israel tax treaty was signed in 1975, and last updated in 1995, though there is speculation that it will be updated again soon in the light of the changes to the US tax system implemented in the recent tax reform. The purpose of the treaty is to prevent double taxation for Americans living in […]

Taxes for Expats – The US – China Tax Treaty

The US - China Tax Treaty Great Wall

The US-China tax treaty was signed in 1984 and came into effect in 1987. Unlike many other US tax treaties, it hasn’t been updated since or added to since.  The purpose of the treaty is to prevent double taxation for Americans living in China and Chinese citizens living in the US. The principle way it […]