美国退籍者与日俱增

    这条规定将于明年7月份生效，它要求外国银行找出并仔细检查金额不低于5万美元（30.675万元人民币）的美国客户账户，然后将这些账户的情况报告给美国税务部门，或者预扣30%的分红、利息等收入并将这笔资金交给美国财政部。在国外居住和工作的美国人都很讨厌这条规定，它让简单的海外资金操作变得困难了起来。

    加利福尼亚州帕萨迪纳市国际税务律师菲尔•霍金在游说机构American Citizens Abroad担任执行董事。该组织设在日内瓦，代表的是在其他国家和地区居住和工作的美国人。霍金指出：“当地银行不喜欢和美国人打交道，这让身在海外的美国人更难正常地生活。”最近他在电子邮件中表示，许多国家和地区都会把“需要合法银行服务的美国人挡在门外”。

    由此出现了一种新的趋势：在不征收遗产税的国家开展私人生意而且拥有双重国籍的美国人纷纷放弃他们的美国国籍。

    霍金说：“美国人开始意识到，就算自己的生意从来不和美国沾边，它也有可能毁在美国的遗产税手里。”他举了个例子，一个拥有双重国籍的人在沙特开了一家建筑公司。由于他是美国公民，如果他想把自己的公司留给子女，就得缴纳40%的遗产税，这同样会让他的子女感到吃惊。

    霍金预计：“将有为数众多的美国人看到这一点。”（财富中文网）

    译者：Charlie

    The rule, which goes into effect next July, requires foreign banks to identify and scrutinize Americans with accounts containing at least $50,000 and either report those accounts to U.S. tax authorities or withhold 30% of dividends, interest, and other payments and send that money to the U.S. Treasury. The law, widely hated by Americans living and working abroad, has made it tough to do simple financial things abroad.

    "Local banks don't like dealing with Americans, so it makes it harder for Americans abroad to live normal lives," said Phil Hodgen, an international tax lawyer in Pasadena, Calif. Marylouise Serrato, the executive director of American Citizens Abroad, a Geneva-based lobby for expats, said recently in an email that "individuals with legitimate need of banking services will be locked out" of many foreign countries.

    One new trend has emerged: U.S. passport renunciations by dual nationals who build family businesses in other countries that do not have estate taxes.

    "Americans are realizing that their businesses are likely to be torn apart by the U.S. estate tax even if that business never touched the U.S.," Hodgen said, citing as an example a dual citizen who owns a construction company in Saudi Arabia. An owner who wants to pass his company on to his heirs will also sock them with a 40% estate-tax bill, due to his U.S. citizenship.

    "You're going to see tons of people waking up to this," Hodgen said.