养老金, 和其他投资一样, are often tax-favored in one jurisdiction but unfavorably taxed in another. Pension plans include state pensions, workplace pension plans and personal (private) pension plans.
A US Person participating in a foreign pension will be taxed by the US on employer contributions to the plan, 以及计划中的增长, even though some foreign tax systems allow a tax deferral or even a tax reduction. This tax mismatch may be reduced or eliminated under the various tax treaties the US has in place.
此外, complexities arise with how foreign pension plans are reported to the IRS, considering the substantial US tax penalties associated with non-compliance, including incorrect or missing US tax forms. 尽管通常, US pension plans are straightforward to report, a foreign personal pension plan may be viewed as a Foreign Grantor Trust (for US tax purposes). This is because the investor has a certain level of control over the investments and distributions and is considered the plan “owner.“ result is additional US tax filing requirements, and these are not always easy to navigate.
We come across several types of foreign private pension plans with the most notable being SIPPs and SASSs in the UK and Malta Pension Plans.
我们的咨询服务
We assist large and small pension providers who have US members invested in their foreign pension scheme. We help you navigate your trustee obligations by preparing US tax forms (Form 3520-A) to submit to the IRS and providing your US members with Form 3520-A Foreign Grantor Trust Owner Statement (and supporting statements) to assist the US members in meeting their personal US tax filing obligations in respect to the foreign pension plan.
We also partner with pension fund providers and trustees to help establish internal systems that offer good quality data and US tax compliance, thus ensuring you meet your trustee obligations.
We also assist US taxpayers with filing their pension related forms, including an analysis of any US tax treaty claims which may be applicable.
我们的合规服务
Pension plans with US connections have extensive US reporting requirements for the pension providers and US taxpayers.
Failure to file the returns and reports in a timely manner, 或不正确, 会导致巨额罚款吗.
We have significant experience with foreign pension plans
US taxpayers often participate in foreign pension plans as these can be useful, tax-preferred, 辖区内的投资工具 where they are a tax resident, but pensions can be treated differently between jurisdictions. Complexities also arise when reporting to the IRS, a concern given the substantial penalties for non-compliance. But we can help you to comply, whether you are a US individual or a pension provider. 澳门官方老葡京 看看我们能如何支持你.