Countries with access to US ETFS

First, US ETFs are not the best always and for everyone. You should look at the specific situation. Once US withholding tax is not reclaimable, even 15% and not 30%, the result changes to prefer Irish or Luxembourg ETFs at least for non-US holdings.

Second

Certain European Investors may have tax advantages with U.S. ETFs
It is a rare situation. But there are certain European countries that have protection against US Estate taxes (please verify before investing) and allow investors to buy US ETFs, potentially offsetting withholding taxes against local dividend taxes.

For example, some investors in the UK (assuming you meet the €500k eligibility criterion) and Switzerland may fall into this category.

Third, you can also do some options magic:

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