Belgian Epargne-Pension (Pension Saving Plan) is an IRS-qualified plan. Growth in this plan is not reportable and not taxable to the U.S. person participating in the plan until distributions from the plan are made.

Article 17(6) of the U.S. - Belgium tax treaty:

Article 1(5) of the U.S. - Belgium tax treaty: Exemption from Saving Clause:

You are required to report RRSP and TFSA accounts on your U.S. tax return by filing FBAR (FinCEN 114) and FATCA (Form 8938). Please provide the details for your RRSP and TFSA accounts in the Non-US Financial Accounts section of the Tax Questionnaire. To do this, click the Configure Life & Income button and click Yes next to the statement I have financial accounts outside the U.S.

Note: this is similar to the distinction between U.K. SIPPs and ISAs. A SIPP is an IRS-qualified retirement account with deferral allowed, whereas an ISA is an individual savings account with tax deferral in the U.K. but not in the U.S.

To report TFSA income earned in the calendar year:

Before establishing any business structure in Saudi Arabia, you must obtain an investment license from the Saudi Arabia General Investment Authority (SAGIA) under the Foreign Investment Regulations. In addition, you may need to get pre-approval from the appropriate Ministry before receiving your SAGIA license.

You will need to decide on your business structure. Saudi Arabia generally allows foreign investors to operate through five business forms: Commercial Agencies, Limited Liability Companies (LLC), Joint Stock Companies, Foreign Office branches, and Technical and Scientific Offices (Representative Offices). However, expats' most common business structures are limited liability companies and foreign office branches.

The Saudi Social Security system applies to the private sector and some public workers. Individuals who do not qualify for mandatory coverage in KSA have a voluntary option for range. The Saudi Social Security system is funded with a pension that taxes 9% of the insured person's earnings (gross) in addition to the employer's contribution (9% of payroll). The self-employed pay 18%.

Saudi Arabia does not have a Totalization Agreement with the U.S. Therefore, self-employed expats must contribute to U.S. Social Security regardless of whether they contribute to KSA.

In 2016, Saudi Arabia's Minister of Labor announced that all companies with at least ten employees must process payments and report electronically via the Wage Protection System.

Wage statement: If you are employed in Saudi Arabia, you will likely receive payment via direct deposit and a salary slip provided by your employer via the Wage Protection System.

Gross salary: To report the total amount of the annual gross salary:

A housing allowance is an allowance provided by your employer on top of your direct salary. Please include this in the Tax Questionnaire under Income > Wages, click Yes under the question Did your employer provide an allowance on top of direct salary (car, education, home leave, etc.)? and fill in the table.

Transportation allowance is an employer's allowance on top of your direct salary. Please include this in the Tax Questionnaire under Income > Wages, click Yes under the question Did your employer provide an allowance on top of direct salary (car, education, home leave, etc.)? and fill in the table.

Overtime pay received should be added to your gross wage amount in the Income > Wages section.

Bonus pay should be added to your gross wage in the Income > Wages section.

Before opening a local business in New Zealand, you must obtain the appropriate visa to obtain the right to live and work in New Zealand. Also, you must decide on your business structure, which determines the liability of your business debts and tax obligations.

Moreover, you will need to contact the agencies in charge of registering and issuing licenses to New Zealand businesses. The agencies include Inland Revenue, The Companies Office, and the Regional Council. For tax purposes, all companies must register with Inland Revenue. The Companies Office is the New Zealand government agency responsible for corporate body registers. Before opening your business, the appropriate licenses and permits must be obtained from the Regional Council.

There are over 200 companies listed on the New Zealand Stock Exchange (NZX). Expats may buy shares of these publicly listed companies traded on the NZX. Expats also can buy shares of private companies not listed on the NZX. Expats planning on investing will need the appropriate visas.

Investments on the NZX can be made directly through an NZX broker. When buying shares in private companies, an investor should consult a business broker or a legal/financial professional. For tax purposes, you must retrieve a statement from your broker detailing all stocks and securities purchased or sold during the year. The statement should outline the purchase price, transaction fee, and purchase/sale date (as these details are relevant to your tax return).

New Zealand offers a range of fixed-interest bonds, which can be purchased through investment advisers, share brokers, and the NZX Debt Market (NZDX). The NZDX Market also provides a secondary market where investors can buy and sell debt securities such as corporate and government securities (i.e., Kiwi Bonds). Kiwi Bonds are only offered to New Zealand residents. Even if New Zealand citizenship is held, the investor is ineligible if they reside outside of New Zealand. Any information regarding income generated through interest or dividends should be provided to your tax preparer.

New Zealand has a three-pillar pension system.

Your Personal Tax Summary (PTS) indicates your income and the amount of tax withheld by your employer for the tax year from April 1 to March 31.

To report the total amount of the annual gross salary:

To report interest:

This amount represents the total tax assessed on your taxable income. The amount of foreign income tax paid or withheld can be utilized as a Foreign Tax Credit (FTC) to offset U.S. tax liability. The amount can be found in your Personal Tax Summary (PTS):

Report tax imposed on the particular income type in the Taxes & Deductions > Taxes Paid section of the Tax Questionnaire (TQ), click Yes under the question Did you pay any tax to any non-U.S. country on any of your income this year?

It is shown on your paystub as employee KiwiSaver deductions.

You may meet the filing requirement to disclose your foreign accounts on FBAR if you have bank accounts at Commonwealth Bank (CBA), Westpac, National Australia Bank, Australia and New Zealand Banking Group (ANZ), or at another bank in New Zealand or any other foreign country.

Aksjesparekonto (ASK) is a tax-deferred savings and investment account in Norway. It does not qualify for income deferral in the U.S. Income earned on those accounts must be reported on U.S. tax returns.

To report interest:

Before opening a local business in the Netherlands, you must have the right to live and work in the Netherlands. You will need to apply for a residence permit (MVV) and, sometimes, a work permit (TWV). What's more, you must decide on your business structure, which determines the liability of your business debts and tax obligations.

The Netherlands has several business structures divided into two groups: Unincorporated business structures (no legal form required) and Incorporated business structures (needed legal document):

The Dutch pension system comprises three pillars:

To report the total amount of the annual gross salary:

All Dutch residents are required to contribute to the country's Social Security scheme. A totalization agreement is in place between the Netherlands and the United States, providing guidance on the country to which Social Security taxes must be submitted. Generally, if a taxpayer is sent to the Netherlands to work by a U.S. company for under five years, they pay taxes into the United States Social Security system. If a taxpayer is hired within the Netherlands, recruited by a Dutch company, or plans to work in the Netherlands for longer than five years, they pay into the Dutch system.

Due to the Totalization Agreement between the U.S. and the Netherlands, you are not required to report the amount you paid to the local Social Security system in the Tax Questionnaire.

Report tax imposed on the particular income type in the Taxes And Deductions > Taxes Paid section of the Tax Questionnaire (TQ), click Yes under the question Did you pay any tax to any non-U.S. country on any of your income this year?

The amount of foreign income tax paid or withheld can be utilized as a Foreign Tax Credit (FTC) to offset U.S. tax liability. Report tax imposed on the particular income type in the Taxes And Deductions > Taxes Paid section of the TQ.