Flytt till USA

Hej Gustav!

Då bostadsrätten är belägen i Sverige så ska hyresintäkten beskattas i Sverige. Du får dock dra av ränteutgifterna i din svenska deklaration.

Då du är bosatt i USA så torde hyresinkomsten även beskattas i USA. För att undvika dubbelbeskattning så ska USA avräkna den svenska skatten. För att få veta om du får dra av ränteutgifterna i USA och betala fastighetsskatt i USA så rekommenderar jag dig att kontakta en amerikanska skattekonsult så allt blir rätt från början.

Mvh
Daniel

Din situation liknar min from long ago, men jag valde sämre fiske trakter som NY och DC. Jag sket i detta då och inget hände tills SE skrev ut mig efter ca 5 år. Brf sålde jag år 6. Jag tror inte USA rapporterar till SE eller EU. EU kanske rapporterar till USA och det är möjligt att det finns ett bilateralt avtal mellan SE och USA efter FACTA. Daniel har rätt, nu för tiden, kolla med lokal jurist ! Men kom ihåg att USA sällan ger småstater som SE särskilt stor rätt, ej ens med beskattning.

By the way, local property tax in the US  is local and has nothing to do with your property in SE ! You know, sometimes it is just better to ignore it all and see what happens ! Regarding SE rental income you will have to pay for it in SE. Do note though that cost is deductibla and your net gain has to exceed 40 K per year for it to be taxable in SE. If less, you can ignore it because nothinbg needs to be reported !

Gör bara din deklaration i USA för Amerikanska inkomster, och gör din deklaration i SE för svenska inkomster, och sedan strunta i det. Jag gjorde detta under 15 år och det fungerade alldeles utmärkt. Uppstår det därefter strid om vem som har beskattningsrätt, låt SKV slåss mot IRS ))))))   That would be fun !

Notera att du även får dra av ytterligare kostnader såsom tex brf avgift !

Mao, komplicera inte ditt liv. Deklarera för amerikanska inkomster i USA, och för svenska inkomster i SE ! Jag gjorde så och hade inga problem under 15 år i USA !

Mao, ge inte IRS och framförallt SKV onödig information. Then you will only complicate your life ! Also, note that in US some 100 thousand USD plus foreign income is not decrable, unless Drumpf, which is his real family name, changed this, which I doubt. SKVs information flow you should minimize ! And I do not think you really have any obligation to report any US income to them ! And I am rather sure the US do NOT report to SE as long as you do your taxes there - FACTA or not. SE might report SE rental income, but rest assured that if problems occur, SE taxes are higher than US taxes which should put you in the clear as long as you did your SE taxes correct in SE. As a rule of thumb, do not complicate your life by giving the IRS and especially SKV more information than they need ! Just move and enjoy the fishing in the Pan Handle !

What is new since I lived in the US is CRS and FATCA. To avoid problems on capital income, just move all your financial assets to the US. Also, move all assets from capital insurance and ISK prior to move, meaning park it on a bank account and then when you have established a US bank or brokerage account, wire it there ! US capital income taxes are much lower that Swedish ones and Maggan and VPK are continously increasing taxes on KF and ISK ! So such assets should move with you ! You can, of course maintain KF and brokerage accounts in SE (ISK is automatically converted to brokerage account when you move), but to avoid complications, just let the assets move with you ! 

Regarding the local property tax, note that the US has Federal state and local taxes. The property tax is a local tax. I might check this one regarding your Brf, but I do not think that a Swedish Condo is applicable. And I am not sure that SE reports any property holdings ! I paid local taxes on my old house in the US and I never reported my Brf in SE for the 6 years I held it after move and I had no problems.

However, Daniel, to make interest deductible i SE he might have to declare the rental income as NE verksamhet after move ? Correct ?

You know Gustav, to solve your problem, why not just give your Brf to your parents, agree that they will leave it to you at death or upon return, and let them rent it out while you are gone from Socialistic nirvana ! Also, empty all your Swedish finacial holdings before move, and them transfer it to the US upon arrival and after you have through the INS process (many interesting questions will be asked ).  In Missouri you will find a different attitude than SE though ))))) Much more Liberterian !

But if you do the gift thing, your parents will have to take over your debt too ! Otherwise, if you keep it yourself, and if you want interest deductability, you will probably have to declare rental net income as NE - right Daniel ?

But the Liberterian option is to do what I did, eg declare Swedish income in SE as if you were living there, declare US income in the US and pay for that there. Otherwise, consider giving the brf while you are gone to ie your parents or a very close friend ! But you will have to deal with the bank if this is your choice! Otherwise, NE declaration in SE - right Daniel ?

Note also Gustav, that in the US you and your wife can file jointly ! It makes also a lot of sense in the US if you have children ! And then, who owns SE assets ? Although I strongly reccomend you to move all assets from SE to the US - taxes there are much lower and KF does not make sense for you anymore /ISK will be killed). Just liquidate and move and then transfer ! Apartment is more of a tactical problem. Where gift to parents is one option, NE declaration in SE another ! And believe me, se taxes are always higher than US taxes. And local Missouri land taxes you can ignore ! Good luck and bon voyage !

Hej!

Det räcker att man har en hyresinkomst för att ränteutgifterna ska vara avdragsgilla, huruvida man redovisar den i inkomstslaget näringsverksamhet (NE blankett) eller kapital spelar ingen roll.

Mvh
Daniel

Thank you Daniel. Now Gustav, just get a prenuptial ! It is important in the US ! After that, move your finacial assets to the US, declare US income to the IRS and rental income to SKV, and ignore the rest ! Good fishing !