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Tax Treaties

Sep 20, 2014 | Personal U.S. expat taxes

Tax treaties may provide unique advantages; feel free to look at them to see if it contains something that could be useful to your specific case.

Country Signed Income Tax Treaty Technical Explanation
Australia 1982 63K 87K
Australia Protocol
 
2001 35K K
Austria 1996 186K –
Barbados 1984 96K 98K
Belgium 1970 82K 100K
Canada 1980 171K 371K
China 1984 115K 80K
Cyprus 1984 67K 98K
Czech Republic 1993 62K 143K
Denmark 1948 40K –
Denmark 2000 122K 344K
Egypt 1980 65K 1041K
Estonia 1998 89K 315K
Finland 1989 65K 131K
France 1994 109K 211K
Germany 1989 107K 252K
Greece 1950 46K –
Hungary 1979 52K 76K
Iceland 1975 62K 997
India 1989 95K 226K
Indonesia 1988 71K 96K
Ireland 1997 92K 349K
Israel 1975 119K 192K
Italy 1984 75K 134K
Jamaica 1980 91K   102
Japan

 

1971 132K 107K
Kazakhstan 1993 85K –
Korea 1976 66K 930K
Latvia 1998 115K 325K
Lithuania 1998 116K 270K
Luxembourg 1962 48K
2001 75K
Mexico
 
1992 87K 175k
2003 11K 15K
Morocco 1977 137K 187K
Netherlands 1992 163K 46K
New Zealand 1982 62K –
Norway 1971 101K –
Pakistan 1957 105K –
Philippines 1976 73K –
Poland 1974 53K –
Portugal 1994 72K –
Romania 1973 53K –
Russia 1992 61K –
Slovak Republic 1993 60K –
Slovenia
 
1999 926K 363K
South Africa 1997 69K 315K
Spain 1990 67K –
Sweden 1994 70K –
Switzerland 1996 103K 342K
Thailand 1996 74K 298K
Trinidad 1970 130K –
Tunisia 1985 148K –
Turkey 1996 67K –
Ukraine 1994 98K –
Union of Soviet Socialist Republics 1973 36K –
United Kingdom 2001 K 168K

UK Protocol
 
2001 35K Exchange of Notes
United Kingdom 1975 112K 189K
United States Model 1996 68K 262K
Venezuela 1999 112K 312K
Olivier Wagner

Olivier Wagner

A tax preparer who is both an Enrolled Agent and a CPA (New Hampshire) very well aware of the tax situation of US citizens living abroad. He runs the tax practice 1040Abroad.

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