The Irish version is effectively taxed at 0% (withholding tax) anyway, when distributing to you as a Swiss resident personal investor. So obviously you can’t claim anything back.
Whereas with the U.S. ETF 15% will be withheld by IBKR, which you might able to successfully recuperate by filing DA-1.
(Note that I edited my first reply above slightly)
Irrespective of what Uncle Sam will take in the end, my point was that this:
Even if you or them wouldn’t have to ultimately pay inheritance taxes to the U.S. in the end, it’s not necessarily a (quote) “non-issue” to simply “ignore” - if you or your heirs have to file with the U.S. or risk a penalty in not doing so.
Unless of course, your plan is to
- try to sell everything before you die in the emergency of impending death
- pay somebody to do the filing professionally
- or simply ignore it only for yourself, as you (personally) would then be dead anyway. Which is what I do: I am honestly not worried about taxes after my premature death.
Just for starters, this thread is still on the front page of the forum.
Yes, irrespective of your salary and income from gainful employment, you might still be required by (the letter of the) law to file a tax return. Though it’s somewhat loosely enforced for taxpayers whose income from employment is taxed at source - unless they’re “rich”.