Due to recent increases in overall visa applications, the State Department has announced changes to the nonimmigrant E visa application process in Mexico. The U.S. Embassy in Mexico City will not process nonimmigrant E visa applications received on or after July 7, 2015. All E-1 treaty trader visa applications received in Applicant Service Centers on or after July 7, 2015, will be handled by the U.S. Consulates in Monterrey and Tijuana. All E-2 treaty investor visa applications received on or after July 7, 2015, will be handled by the U.S. Consulate in Ciudad Juarez.

Continue Reading State Department Shifting E-1 and E-2 Visa Processing Locations in Mexico to Provide Applicants with Higher Levels of Service

As previously announced on our blog, the E-2 Treaty Investor Visa will soon be available to Israeli nationals wishing to make a substantial investment in or set up a business in the United States. USCIS announced on April 22 that eligible Israeli nationals already in the United States in a lawful nonimmigrant status, as well as their dependents who are also already in the United States, can request a change of status to E-2 classification starting May 1, 2019.

The U.S. Embassy in Israel announced on April 11, 2019, that it will implement the U.S. E-2 Investor Visa for Israeli nationals beginning May 1, 2019.

For more on E-2 visas, click here.

 

On May 1, 2019, the E-2 Treaty Investor Visa may be available to Israeli citizens wishing to make a substantial investment in or set up a business in the United States. After several rounds of negotiations between the two countries and U.S. citizens already able to obtain a B-5 Israeli Investor visa, the United States is expected to approve the proposed May 1 launch date in early April.

The E-2 Visa grants qualified treaty investors and employees, as well as their dependent family members, a maximum initial stay of two years. Extensions may be granted in increments of up to two years, with no maximum limit so long as the E-2 nonimmigrant maintains an intention to depart the United States when their status expires or is terminated.

To qualify, the United States Citizenship and Immigration Services (USCIS) indicates a treaty investor must show at least 50 percent ownership of the enterprise or possession of operational control through a managerial position or other corporate device. The enterprise must have the present or future capacity to generate more than enough income to provide a minimal living for the treaty investor and his or her family. In addition, the treaty investor must risk a substantial amount of capital with the objective of generating a profit.

Given the flexibility of the E-2 Visa and Israel’s prominent position in the hi-tech sector, this new development has great potential to advance Israeli business interests and streamline entrepreneurial ventures.

For more on E-2 visas, click here.

Israeli business owners and investors may soon be eligible to apply for E-2 visas in the United States. E-2 visas are non-immigrant visas available to citizens of countries that have entered into a bi-lateral agreement with the United States. E-2 visas will be available to an individual Israeli citizen who is the primary investor, executive, manager or individual with specialized knowledge for a U.S. company that is majority owned by Israeli nationals. The E-2 visa is different from existing visa categories, in part because it is renewable for an indefinite period of time. In September 2014, the Israeli Parliament granted U.S. citizens the ability to obtain investor visas in Israel. As a result of this substantial step by the Israeli government, the U.S. government will likely take steps to offer similar visas to Israeli nationals who wish to invest in a U.S. business.

Earlier in 2024, the Department of Homeland Security introduced a regulation to reform the H-1B lottery process, shifting from an employer-centric to a beneficiary-centric selection. While this change may improve overall selection rates, high demand for H-1B visas is projected to continue to exceed the available annual 65,000 numeric limit (cap). Employers should therefore be prepared to discuss alternative options for employees who are not selected in this year’s H-1B registration process.

I. H-1B Cap Exemption

To obtain H-1B visa status for an employee, an employer’s H-1B registration must either “win” the H-1B lottery or the employer must qualify for an exemption to the H-1B cap to avoid the lottery. Certain employers are considered exempt from the H-1B cap, including institutions of higher education, non-profit entities related to or affiliated with such educational institutions, and certain non-profit or government research organizations.

An employer subject to the cap may be able to file a cap-exempt H-1B petition if the prospective employee concurrently holds a position with a cap-exempt employer. The cap exemption initially attaches to the H-1B petition filed with the cap-exempt employer, followed by the submission of an H-1B petition by a cap-subject employer that would then be cap-exempt through the noncitizen’s employment by the cap-exempt entity. Regulations limit the validity of the “concurrent” cap-subject petition to the end date indicated on the approved cap-exempt petition and provide for potential revocation of the cap-exempt petition if the employee’s cap-exempt employment ceases before the end date on the concurrent cap-subject petition. There is no minimum weekly number of hours the individual must be employed by the cap-exempt employer in order to qualify for cap exemption based on concurrent employment with that employer; however, the use of “concurrent” employment works best when the intended length of the cap-exempt and cap-subject employment are expected to be about the same.

However, concurrent employment requires careful timing and cooperation between the two employers because cap-exempt employment must continue for the cap-subject employer’s H-1B petition to remain valid.

II. Going Back to School or Receiving More Training

Certain employees whose H-1B registration was not selected in the lottery may opt to continue their academic program or return to school. F-1 student status can provide sufficient U.S. work authorization until the following year’s H-1B lottery, when the employee may have an additional chance for selection.

Optional practical training (OPT) allows students up to one year of post-graduate practical training through employment related to their field of study. Students with a degree in certain STEM fields may be eligible to obtain a two-year STEM OPT extension of work authorization, for a maximum of up to three years of post-graduate work authorization. This employment authorization offers employers a chance to plan a permanent solution or explore other options to retain the employee in the United States. If the employee has exhausted any available OPT or STEM OPT-based work authorization, they may be able to enroll in a new academic program that permits practical training. Curricular Practical Training (CPT) is training related directly to the student’s major area of study and provides work authorization as authorized by the school. However, certain CPT programs may carry significant risks related to maintaining valid immigration status, so the employee should assess this option carefully.

An H-3 trainee visa may be an option for employers with formal structured training programs. Key H-3 requirements include that the training is not available in the person’s home country and the training benefits the H-3 trainee’s career outside of the United States, the H-3 position is not in the normal operation of the business, and the H-3 trainee will not engage in productive employment unless incidental and necessary to the training.

A J-1 trainee visa could be an option if a prospective hire has a degree or professional certificate from a foreign university and has at least one year of prior related work experience, or five years of work experience abroad in their field. Trainees must participate in a structured and guided work-based training program in the field with limited productive employment. However, a J-1 visa may make the visa holder subject to a two-year home residence requirement so it is critical to determine at the outset if this requirement will apply.

III. Country-Specific Visa Options

The United States has created other special work visas for certain foreign nationals through specific trade treaties with individual countries.

The E-3 classification is limited to Australian nationals and while its criteria are similar to those of an H-1B visa, notable distinctions include dual intent, validity period, and application procedures. Present regulations restrict the annual issuance of E-3 visas to 10,500 qualifying foreign workers. The H-1B1 classification closely mirrors the H-1B and E-3 classifications, but it is limited to workers from Chile and Singapore. Compared to an H-1B, it differs significantly in terms of dual intent, validity period, and application procedures. Present regulations cap the annual issuance of H-1B1 visas at 6,800, with 1,400 allocated for Chile and 5,400 for Singapore. The TN nonimmigrant classification allows qualified Canadian and Mexican citizens to temporarily enter the United States for professional business activities. The list of eligible TN visa professions includes accountants, engineers, lawyers, pharmacists, scientists, teachers, and others.

E-1 Treaty Trader and E-2 Treaty Investor visas permit individuals from countries that have specific treaties with the United States to conduct business or invest in a commercial enterprise in the United States. If the employer entity’s ownership shares the same nationality as the employee and their country has a qualifying treaty, an E-1 or E-2 visa may be an option. If an employer is already qualified as a treaty trader or investor, the process primarily involves demonstrating that the offered position requires essential skills or is supervisory/managerial and ensuring the prospective E-1 or E-2 visa holder holds the necessary qualifications. If the employer has not previously qualified, it will also need to demonstrate substantial investment (E-2) or trade principally between the United States and the home country (E-1).

IV. L-1 Intracompany Transferee

An L-1 visa allows companies with an international presence to transfer managers, executives, and specialized knowledge workers from a foreign branch or affiliate to the United States, if the transferring employee worked for the related entity abroad for at least one year in the last three years. If a qualifying corporate relationship exists between the U.S. and foreign companies, among other factors, the company is then also required to demonstrate the specialized knowledge, managerial, or executive positions of the transferring employee both in and outside the United States.

Multinational companies may have the option to develop and implement international rotation programs, allowing talent intended for U.S. roles to gain experience with the company abroad before returning stateside. Hiring a foreign national to work for an affiliated company abroad if they are not selected in the H-1B registration would allow them to build up time toward becoming eligible to return to the United States to work in L-1 status. However, transferring an employee to work for the company abroad triggers additional considerations for the employer to address such as issues related to obtaining foreign residency and work authorization.

V. O-1 Extraordinary Ability Visa

Individuals demonstrating extraordinary ability in business, science, education, art, or athletics may qualify for an O-1A visa. To meet this standard, they must be among the top echelon in their respective fields, demonstrating exceptional achievements. This requires evidence of notable accomplishments such as publications, awards, high salaries, or critical roles in prestigious organizations. In fields such as motion pictures and television (O-1B), a “high level of achievement” is required, demonstrating a degree of skill and recognition significantly above the norm. O-1B could be an option for employees with a background as a graphic designer, video game designer, fashion designer, creative director, or visual effects artist, among others.

In O-1A/B petitions, the individual’s accomplishments must be “recognized in the field through extensive documentation” and hence applying for an O-1 visa is often a long and evidence-intensive process. For students, particularly those pursuing a Ph.D. in the sciences, an O-1 visa can be a viable option if they have a record of original research, publications, awards, and presentations.

VI. Spousal Work Authorization and Other Family-Based Options

In some cases, a foreign national employee may be eligible for U.S. work authorization through their spouse. Derivative spouse status as an L-2S, E-1S, E-2S, J-2, or, in some cases, H-4 could provide employment authorization. E-1S, E-2S, and L-2S status provide work authorization incident to status, while J-2 and eligible H-4 spouses must apply for an EAD before they may start working. If an EAD is required, employers should consider processing times as they can be lengthy.

VII. Immediate Permanent (Green Card) Sponsorship Options

Foreign nationals meeting the criteria for a green card based on EB-1-1 Extraordinary Ability, EB-1-2 Outstanding Professor or Researcher, EB-2 National Interest Waiver, or EB-2 Schedule A I-140 classification, with an available immigrant visa number, may consider filing an I-485 Application to Adjust Status with a concurrent application for employment authorization along with the employer’s immigrant petition. However, most H-1B cap-subject individuals are recent graduates or early in their careers and may not yet meet the eligibility criteria for these classifications. A green card through PERM Labor Certification was previously a feasible alternative to the H-1B cap especially for students eligible for three years of OPT and STEM OPT-based post graduate work authorization, but timing has become challenging due to lengthy Department of Labor processing times and potential visa number shortages.

VIII. A Creative Option: Look Nearshore

If there is no other viable option, the U.S. company could consider partnering with a Canadian firm to retain talent nearshore. Essentially, after the employee’s U.S. work authorization ends, the Canadian company would hire the employee and contract them back to the U.S. company, allowing the employee to work from Canada on a long-term basis.

As U.S. employers prepare to submit their H-1B registrations for USCIS’s FY 2025 H-1B lottery, selection will be by no means guaranteed and contingency planning will continue to remain key to retain foreign talent.

This post provides the latest update with respect to consular section operations in Israel. After closures caused by the Oct. 7, 2023, attacks on Israel and subsequent security concerns, the U.S. consular posts in Israel have resumed essential U.S. citizen services and limited nonimmigrant visa services. 

The U.S. Citizen Services Unit has established daily walk-in times for U.S. citizens with immediate travel plans to obtain emergency passports. This includes emergency U.S. passport applications for first-time applicants. Furthermore, appointments can be made for all other purposes, including non-emergency travel. Appointments for renewal of lost or expired passports, Consular Reports of Birth Abroad, and notarial services are made available for the following week every Wednesday at 3 p.m. local time. Additionally, the U.S. Embassy in Jerusalem has warned that escalated levels of violence and danger in the West Bank may make it difficult for U.S. citizens to access the U.S. Embassy in Jerusalem and Consular Branch in Tel Aviv, so U.S. Services will be providing regular outreach to the West Bank for affected individuals.

Additionally, limited visa services have resumed and visa appointments can be scheduled for nonimmigrant work visas such as E-1, E-2, L-1, and H-1B; dependent visas; and student visas, such as F-1 and M-1. B visitor visa appointments and immigrant visa services continue to be unavailable. Importantly, Israeli citizens are eligible for visa-free visitor entries to the United States through the Electronic System for Travel Authorization (ESTA) for up to 90 days, subject to ESTA enrollment and approval.

Additionally, limited visa services have resumed and visa appointments can be scheduled for nonimmigrant work visas such as E-1, E-2, L-1, and H-1B; dependent visas; and student visas, such as F-1 and M-1. B visitor visa appointments and immigrant visa services continue to be unavailable. Importantly, Israeli citizens are eligible for visa-free visitor entries to the United States through the Electronic System for Travel Authorization (ESTA) for up to 90 days, subject to ESTA enrollment and approval.

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La pandemia sigue impactando las economías de Latinoamérica, debido a la interrupción de la cadena de suministro global y la reducción en el comercio y el turismo. Esta situación económica de incertidumbre ha incrementado la inestabilidad social, que incluye cambios políticos y cuestiones generales de gobernabilidad en países como Venezuela, Chile, Perú y Argentina.

En este contexto, algunos inversionistas y compañías latinoamericanas han mostrado un aumento en su interés por invertir en los Estados Unidos, atraídos por su proximidad geográfica, el acceso a una amplia base de consumidores, una economía históricamente estable y por su sistema legal. En GT, hemos observado un fuerte aumento en el número de consultas por parte de inversionistas latinoamericanos que buscan establecer negocios como vehículo para la migración.

Al momento de proporcionar asesoría de planificación previa a la inmigración, también es importante considerar las implicaciones fiscales en los ingresos de los inversionistas en el extranjero, así como en sus cuentas, activos, inversiones, etc., dado que Estados Unidos cobra impuestos a las personas en función de sus ingresos a nivel mundial. Esta entrada de blog revisa las opciones más comunes de visa para inversionistas y compañías procedentes de Latinoamérica, y proporciona previsiones fiscales a tener en cuenta al establecerse en los Estados Unidos.

Opciones comunes de visa

Las visas E-2 y L-1 tienden a ser las opciones más populares, pero comprender qué opción funciona mejor para el conjunto de circunstancias particulares del inversionista o de la compañía es un paso fundamental en la planificación de la inmigración. Los dos tipos de visa proporcionan una vía de autorización para trabajar; sin embargo, es importante tener en cuenta que tienen diferentes criterios de elegibilidad y requisitos.

La visa E-2 permite principalmente a los inversionistas y empleados de un negocio calificado desarrollar y dirigir su inversión en los Estados Unidos. Esta visa está diseñada para personas o compañías de países que tienen un tratado de comercio y navegación con los Estados Unidos, que incluye a Chile, Colombia, México y Argentina, entre otros países de Latinoamérica.

Por otra parte, el principal objetivo de la visa L-1 es permitir a las compañías multinacionales transferir empleados de sus oficinas en el extranjero a una oficina en Estados Unidos. La visa L-1 no depende de un tratado de comercio y navegación, y como tal, está disponible para compañías de todos los países. El trámite de la L-1 facilita los traslados intraempresariales de directivos, ejecutivos y empleados con conocimientos especializados.

En la tabla que figura a continuación se comparan de un vistazo los principales elementos de las visas E-2 y L-1:

Quien calificaTrámiteVigenciaCamino hacia la tarjeta de residencia (green card)
E-2Elegibilidad del país:
· La compañía establecida en los Estados Unidos debe tener la nacionalidad de un país con tratado; es decir, la compañía debe tener participación mayoritaria de personas con nacionalidad de un país con tratado.
· El inversionista o empleado debe tener la misma nacionalidad que el país con tratado.
Inversión:
· La persona o compañía debe tener una inversión sustancial en una compañía de Estados Unidos.
· No se requiere un monto mínimo de inversión, pero la suma debe ser proporcional a la naturaleza del negocio y al costo total de su establecimiento.
Puestos en los que aplica:
· Aplica para inversionistas principales o empleados de la compañía que ocupen puestos ejecutivos /gerenciales o de habilidades esenciales.
La visa se tramita directamente en el consulado.La visa puede otorgarse por un periodo inicial de hasta cinco años, y un número indefinido de prórrogas posteriores en incrementos de dos años está disponible durante la vigencia del sello de la visa, siempre y cuando la compañía de Estados Unidos continúe calificando para el estatus del tratado.No proporciona un camino directo hacia la residencia permanente (green card). Sin embargo, algunos titulares de visa E-2 pueden beneficiarse de otras opciones de inmigración para la residencia permanente.
L-1Relación calificada:
· La compañía extranjera debe tener una relación calificada (matriz, subsidiaria, afiliada, etc.) con una compañía de los Estados Unidos.
Elegibilidad del país:
· No depende de un tratado de comercio y navegación con los Estados Unidos.
· Disponible para compañías de todos los países.
· Proporciona una vía de inmigración a las personas con nacionalidad de países latinoamericanos que no forman parte de un tratado E-2. Puestos en los que aplica:
· Los empleados transferidos deben ocupar un puesto gerencial, ejecutivo o con conocimientos especializados.
· Los empleados transferidos deben haber trabajado para la compañía extranjera durante un año dentro de los últimos tres años anteriores al envío de la petición, en calidad de gerentes, ejecutivos o personas con conocimientos especializados.
La petición se presenta primero ante USCIS. Una vez aprobada, el beneficiario puede tramitar la visa en un consulado en el extranjero. Excepto: Cuando la compañía cuenta con visa L colectiva (blanket), ésta se presenta de forma directa en el consulado de los Estados Unidos en el extranjero.· El estatus se aprueba inicialmente por tres años.
· Los gerentes /ejecutivos (L-1A) pueden obtener dos prórrogas posteriores de dos años para una estancia total de siete años.
· Los empleados con “conocimientos especializados” (L-1B) pueden obtener una prórroga de dos años para una estancia total de cinco años.
Proporciona un camino hacia la green card para ejecutivos y gerentes multinacionales (categoría de elegibilidad EB-1C).

Consideraciones fiscales

La solicitud y/u obtención de cualquiera de las visas de no inmigrante explicadas anteriormente no convierte, por sí misma, al titular en residente fiscal de los Estados Unidos, por el mero hecho de tener cualquiera de esas visas. Existen dos definiciones clave que determinarán cuándo una persona es considerada residente a efectos del impuesto sobre la renta de los Estados Unidos y a efectos del impuesto sobre transmisiones patrimoniales de los Estados Unidos. Estas definiciones no son las mismas.

Por lo general, una persona que no sea ciudadana de EE. UU. se considera residente fiscal de los Estados Unidos sobre la renta a efectos del impuesto sobre la renta de EE. UU. si cumple lo siguiente: (A) la prueba de residencia permanente legal (es decir, si tiene una green card) (la “prueba de la green card”); o (B) la “prueba de presencia sustancial”. La prueba de presencia sustancial se cumple si una persona está presente en los Estados Unidos durante 183 días o más durante el año calendario en curso. La prueba de presencia sustancial también se cumple si una persona está presente en los Estados Unidos durante (i) al menos 31 días durante el año en curso, y (ii) al menos 183 días durante el periodo de tres años que finaliza el último día del año en curso, utilizando una fórmula de promedio ponderado. Existen varias excepciones a la prueba de presencia sustancial que quedan fuera del alcance de este artículo.

A efectos del impuesto federal de los Estados Unidos sobre transmisiones patrimoniales (es decir, el impuesto sobre sucesiones, donaciones y saltos generacionales), una persona que no sea ciudadana de EE. UU. será residente de EE. UU. sí es una persona domiciliada en EE. UU. Se considera que es una persona domiciliada en EE. UU. sí ha vivido en Estados Unidos, aunque sea durante un breve periodo de tiempo, y no tiene en la actualidad la intención definitiva de abandonar el país. Si bien la prueba de domicilio es esencialmente una cuestión de intención subjetiva de la persona, puede inferirse de las acciones y circunstancias objetivas de ésta última. Para determinar si una persona ha establecido su domicilio en los Estados Unidos, los tribunales suelen tener en cuenta hechos y circunstancias como: (i) la cantidad de tiempo que la persona ha pasado en los Estados Unidos; (ii) la ubicación de su domicilio principal y la naturaleza de su alojamiento en los Estados Unidos; (iii) la residencia de su familia y amigos; (iv) la ubicación de sus efectos personales, automóviles y otros bienes muebles tangibles; (v) la ubicación de las afiliaciones religiosas y clubes de la persona; (vi) la ubicación de su domicilio de negocios; (vii) la ubicación de las cuentas bancarias de la persona; (viii) la ubicación de su registro electoral; y (ix) la ubicación de su licencia de conducir.

Consecuencias para el impuesto federal sobre la renta de EE. UU. si la persona se convierte en residente fiscal de EE. UU.

Existen varias pasos de planificación previa que pueden adoptarse antes de la inmigración de la persona. En vista de ello, cualquier persona que esté considerando la posibilidad de inmigrar a Estados Unidos debe buscar asesoría fiscal personalizada previa a la inmigración para determinar los efectos del posible cambio de residencia fiscal a Estados Unidos y las opciones para mitigar los efectos de dicho cambio.

A continuación se presentan las principales consecuencias del impuesto federal sobre la renta:

  • La persona estará sujeta al impuesto federal sobre la renta de EE. UU. por sus ingresos a nivel mundial.
  • La persona puede acreditar los impuestos sobre la renta no estadounidenses aplicados a sus ingresos de origen no estadounidense (si los hay) de la obligación de impuesto federal sobre la renta de EE. UU. de dicha persona. Esto está sujeto a múltiples condiciones y restricciones.
  • El impuesto federal sobre la renta de EE. UU. se aplica a los “ingresos ordinarios” (básicamente, todos los ingresos excepto el tipo de ingresos que se describe en el párrafo siguiente) a tasas escalonadas de hasta el 37%.
  • El impuesto federal sobre la renta de EE. UU. se aplica a los “ingresos por ganancias de capital a largo plazo” y a los “ingresos por dividendos calificados” a tasas de hasta el 20%. Los ingresos por ganancias de capital a largo plazo incluyen las ganancias derivadas de la venta o intercambio de un activo de capital (por lo general, un activo que se mantiene para inversión) que se ha mantenido durante más de 12 meses, y los ingresos por dividendos calificados incluyen los dividendos de corporaciones estadounidenses y de determinadas “corporaciones extranjeras calificadas“, como las corporaciones extranjeras que cotizan en la bolsa de Estados Unidos o que califican para beneficios bajo un tratado de impuesto sobre la renta entre el país de residencia de la corporación y los Estados Unidos, si se cumplen determinadas condiciones. Tenga en cuenta que Estados Unidos no tiene tratados de impuesto sobre la renta con la mayoría de los países de Latinoamérica, con excepción de Venezuela y México (Chile tiene un tratado pendiente de ratificación, por lo que actualmente no se encuentra en vigor).
  • Las personas estadounidenses están sujetas a un impuesto adicional de Medicare del 3.8% sobre los ingresos “pasivos” que superen determinados umbrales mínimos de ingresos, como intereses, dividendos, anualidades, regalías, alquileres y ganancias de capital.
  • Según el Estado de residencia, la persona puede estar sujeta a impuestos estatales sobre la renta, además de las tasas federales mencionadas anteriormente. Algunas de las tasas estatales pueden ser significativas.
  • La base de los activos de la persona no se incrementará automáticamente al valor justo de mercado cuando la persona se convierta en residente fiscal de los Estados Unidos sobre la renta. Existen determinadas transacciones que permitirían a la persona obtener un ajuste en el valor de base.
  • Existen regímenes de anti-diferimiento significativos que se aplican a los ciudadanos de EE. UU. y a los residentes fiscales sobre la renta que sean propietarios de acciones en corporaciones no estadounidenses que limitan y, en ciertos casos, penalizan la posibilidad de diferir impuestos de los Estados Unidos. En determinados casos, se puede requerir que la persona reconozca ingresos basados en los ingresos obtenidos por las corporaciones no estadounidenses de las que sea propietario, incluso cuando éstas no distribuyan dividendos, o que la persona pague un cargo por intereses por cualquier acumulación de ingresos que haya sido objeto de diferimiento (depende del régimen aplicable). Estos regímenes son complejos, y ésta es una breve referencia para alertar a aquellos interesados en considerar su inmigración a los Estados Unidos.
  • También existen regímenes de anti-diferimiento significativos en relación con los fideicomisos extranjeros, determinados planes de pensión en el extranjero que no califican como tales a efectos del impuesto federal sobre la renta de EE. UU. y los fondos extranjeros en general.

Consecuencias para el impuesto federal sobre transmisiones patrimoniales de EE. UU. si la persona se convierte en domiciliado o ciudadano de EE. UU.

  • Los ciudadanos de EE. UU. y los domiciliados en EE. UU. están sujetos al impuesto federal sobre sucesiones de EE. UU. por el valor justo de mercado de los activos que posean en todo el mundo o se considere que posean en el momento de su fallecimiento. Conforme a la legislación vigente, el impuesto sobre sucesiones de EE. UU. se aplica a tasas de hasta el 40% del valor justo de mercado de los activos del causante. Los domiciliados y ciudadanos de EE. UU. también están sujetos al impuesto federal sobre donaciones de EE. UU. por todos los activos donados en vida en todo el mundo. El impuesto sobre donaciones se aplica a tasas escalonadas de hasta el 40%.
  • Cada ciudadano de EE. UU. y domiciliado en EE. UU. puede excluir del impuesto federal sobre donaciones de EE. UU. las donaciones a particulares de hasta $17,000 por año (indexados anualmente por la inflación). Además, a cada domiciliado en EE. UU. se le permite un crédito que puede utilizarse para eximir una determinada cantidad de bienes del impuesto sobre donaciones y sucesiones de EE. UU. Este crédito permite a un ciudadano de EE. UU. o domiciliado en EE. UU. transferir hasta aproximadamente $12.92 millones (ajustados anualmente por la inflación) de bienes en vida o en el momento del fallecimiento sin impuesto federal sobre donaciones o sucesiones de EE. UU. Tenga en cuenta que en 2026 el monto de la exención se reducirá a aproximadamente la mitad de esa cantidad.
  • A los domiciliados y ciudadanos de EE. UU. también se les permite una deducción matrimonial ilimitada del impuesto sobre sucesiones y donaciones por las donaciones y bienes que pasen al cónyuge supérstite, siempre y cuando el cónyuge beneficiario sea ciudadano de EE. UU. Si el cónyuge supérstite no es ciudadano de EE. UU., existe un mecanismo (un Fideicomiso Doméstico Calificado o “QDOT”) que permitiría diferir el pago del impuesto federal sobre sucesiones de EE. UU. hasta el momento del fallecimiento del cónyuge supérstite si se cumplen determinadas condiciones.
  • El impuesto sobre transmisiones patrimoniales con salto generacional (GST) es un impuesto adicional diseñado para garantizar que los bienes estén sujetos a impuestos cada vez que pasan de una generación a otra. En términos más sencillos, el impuesto GST se aplica cada vez que un bien pasa por donación o fallecimiento de un abuelo a un nieto o descendiente más lejano (es decir, saltándose una generación). Si, por ejemplo, un abuelo dona bienes a un nieto, el impuesto GST (además del impuesto sobre donaciones de EE. UU.) se aplicará en el momento de la donación. Si un abuelo deja una propiedad en fideicomiso para un hijo y la propiedad pasa a un nieto al fallecer el hijo, el impuesto GST se aplicará al fallecer el hijo, además de cualquier impuesto sobre donaciones o sucesiones de EE. UU. aplicable en el momento de la creación del fideicomiso.
  • Estos impuestos son onerosos; sin embargo, con una planificación adecuada antes de convertirse en ciudadano de EE. UU. o domiciliado en EE. UU., la propia vulnerabilidad puede potencialmente minimizarse de manera significativa.
  • Una persona que busque inmigrar a los Estados Unidos y que cuente con activos de valor puede reducir significativamente su vulnerabilidad al impuesto sobre sucesiones de EE. UU. al transferir activos a fideicomisos irrevocables que se hayan redactado cuidadosamente teniendo en cuenta las reglas del impuesto sobre sucesiones de EE. UU. antes de convertirse en ciudadano de EE. UU. o domiciliado en EE. UU. Con una planificación y estructuración cuidadosas, los activos contenidos en los fideicomisos irrevocables no deberían estar sujetos al impuesto federal sobre sucesiones de EE. UU. al fallecer la persona o al fallecer sus descendientes. Este tipo de planificación es muy compleja y tiene muchas consideraciones técnicas que abordar, por lo que requeriría una asesoría personalizada para evaluar su viabilidad y requisitos.
  • También existen otras opciones para planificar de manera más eficiente antes de convertirse en ciudadano de EE. UU. o domiciliado en EE. UU. que incluyen, pero no se limitan a, la donación, el uso de seguros, entre otros.

Es importante tener en cuenta que este blog proporciona una visión general de los aspectos de inmigración y las consecuencias fiscales a tener en cuenta y no se aplica a ningún caso en particular o específico. Se proporciona con fines informativos y no constituye una opinión definitiva ni una asesoría legal. Consulte con un abogado especializado en inmigración e impuestos las mejores opciones aplicables a su situación particular o a la de su compañía. Tenga en cuenta que el contenido de esta entrada de blog se basa en la legislación vigente, que puede cambiar periódicamente. No asumimos la obligación de actualizar esta entrada si, tras su publicación, se producen cambios en la legislación de inmigración o de impuestos que afecten su contenido.

The pandemic continues to impact Latin America’s economies, given global supply chain disruption and reduced trade and tourism. This uncertain economic state has increased social unrest, including political changes and overall governance issues in nations like Venezuela, Chile, Peru and Argentina.

Against this backdrop, some Latin American investors and companies are showing increased interest in investing in the United States, attracted by its geographical proximity, access to a large consumer base, historically stable economy, and legal system. At GT, we have seen a sharp uptick in the number of inquiries from Latin American investors looking into establishing businesses as a vehicle for migration.

When providing pre-immigration planning advice, it is also important to consider the tax implications in the investors’ foreign income, accounts, assets, investments, etc., given that the United States taxes individuals based on their worldwide income. This blog post reviews common visa options for investors and companies from Latin America, and provides tax precautions to consider when moving to the United States.

Common Visa Options

The E-2 and L-1 visas tend to be the most popular options, but understanding which option works best for the particular investor or company’s set of circumstances is a fundamental step in immigration planning. Both visas provide a source of work authorization; however, it is important to note that they have different eligibility criteria and requirements.

The E-2 visa primarily allows investors and employees of a qualifying business to develop and direct their investment in the United States. This visa is designed for individuals or companies from countries that have a treaty of commerce and navigation with the United States – including Chile, Colombia, Mexico and Argentina, among others in Latin America.

On the other hand, the L-1 visa’s main purpose is to allow multinational companies to transfer employees from their foreign offices to a U.S. office. The L-1 visa is not dependent on a treaty of commerce and navigation, and as such, is available to companies from all countries. The L-1 process facilitates intracompany transfers for managers, executives, and employees with specialized knowledge.

The table below provides an at-a-glance comparison between the main elements of the E-2 and L-1 visas:

 Who QualifiesProcessDurationPath to Greencard
E-2Country Eligibility:
· The company established in the United States must have the nationality of a treaty country, i.e., the company must have majority ownership from nationals of a treaty country.
· Investor or employee must be a national of the same treaty country.
Investment:
· Individual or company must have a substantial investment in a U.S. company.
· No minimum investment amount required, but the sum needs to be proportionate to the nature of the business and the overall cost of its establishment.
Appropriate Roles:
· Applicable to principal investors or company employees who hold executive/managerial, or essential skills roles.
Visa is processed directly at the consulate.Visa may be granted for an initial period of up to five years, and an indefinite number of subsequent extensions in two-year increments are available until the duration of the visa stamp, so long as the U.S. company continues to qualify for treaty status.Does not provide a direct path to permanent residency (green card). However, some E-2 visa holders may benefit from other immigration options to permanent residency.
L-1Qualifying Relationship:
· Foreign company must have a qualifying relationship (parent, subsidiary, affiliate, etc.) with a U.S. company.
Country Eligibility:
· Not dependent on the treaty of commerce and navigation with the United States.
· Available to companies from all countries.
· Provides an immigration avenue to nationals of Latin American countries that are not part of an E-2 treaty.
Appropriate Roles:
· Employees being transferred must hold a managerial, executive, or specialized knowledge position.
· Employees being transferred must have worked for the foreign company for one year within the last three years prior to submission of the petition, in a managerial, executive, or specialized knowledge capacity.
Petition is first filed with USCIS. Upon approval, the beneficiary can process the visa at a consulate abroad. Exception: When the company holds a Blanket L, the Blanket L is filed directly with the U.S. consulate abroad.· Status is initially approved for three years.
· Managers/Executives (L-1A) may obtain two subsequent two-year extensions for a total stay of seven years.
· “Specialized Knowledge” (L-1B) employees may obtain one two-year extension for a total stay of five years.
Provides a path to a green card for multinational managers and executives (EB-1C eligibility category).

Tax Considerations

Applying for and/or obtaining any of the non-immigrant visas explained above does not, by itself, convert the holder into a tax resident of the United States, just by virtue of having any of those visas. There are two key definitions that will determine when an individual is considered a resident for U.S. income tax purposes and for U.S. transfer tax purposes. These definitions are not the same.

Generally, an individual who is not a U.S. citizen is considered a U.S. income tax resident for U.S. income tax purposes if the individual meets either: (A) the lawful permanent resident test (i.e., he has a green card) (the “green card test”); or (B) the “substantial presence test.” The substantial presence test is met if an individual is present in the United States for 183 days or more during the current calendar year. The substantial presence test is also met if an individual is present in the United States for (i) at least 31 days during the current year, and (ii) at least 183 days for the three-year period ending on the last day of the current year, using a weighted average formula. There are various exceptions to the substantial presence test that are outside of the scope of this blog post.

For U.S. federal transfer tax (i.e., estate, gift, and generation skipping tax) purposes, an individual who is not a U.S. citizen will be a U.S. resident if the individual is a U.S. domiciliary. An individual is deemed to be a U.S. domiciliary if the individual has lived in the United States, for even a brief period of time, and has no present definite intention of removing himself therefrom. While the test for domicile essentially is a question of the individual’s subjective intent, it may be inferred from the individual’s objective actions and circumstances. In determining whether an individual has established U.S. domicile, courts often look to facts and circumstances such as: (i) the amount of time spent in the United States; (ii) the location of the individual’s principal home and the nature of the individual’s living accommodations in the United States; (iii) the residence of the individual’s family and friends; (iv) the location of the individual’s personal effects, automobiles and other tangible personal property; (v) the location of the individual’s religious and club memberships; (vi) the location of the individual’s place of business; (vii) the location of the individual’s bank accounts; (viii) the location of the individual’s voter’s registration; and (ix) the location of the individual’s driver’s license.

U.S. Federal Income Tax Consequences if the Individual Becomes a U.S. Income Tax Resident

There are several pre-immigration planning steps that can be taken prior to the individual’s immigration. In view of this, any individual considering immigration to the United States should seek individualized tax advice on a pre immigration basis in order to determine the effects of the potential change of U.S. tax residency and the options to alleviate the effects of such change.

Below are the main federal income tax consequences:

  • The individual will be subject to U.S. federal income tax on the individual’s worldwide income.
  • The individual may be able to credit non-U.S. income taxes imposed on the individual’s non-U.S. source income (if any) against the individual’s U.S. federal income tax liability. This is subject to multiple conditions and limitations.
  • The U.S. federal income tax on “ordinary income” (basically, all income except the type of income described in the next paragraph) is currently imposed at graduated rates of up to 37%.
  • The U.S. federal income tax on “long-term capital gains income” and “qualified dividend income” is imposed at rates of up to 20%. Long-term capital gains income includes gains from the sale or exchange of a capital asset (generally, an asset held for investment) held for more than 12 months, and qualified dividend income includes dividends from U.S. corporations and certain “qualified foreign corporations,” such as foreign corporations that either are publicly traded in the United States or qualify for benefits under an income tax treaty between the corporation’s country of residence and the United States, if certain conditions are met. Note that the United States does not have income tax treaties with most countries in Latin America, except for Venezuela and Mexico (Chile has a treaty pending ratification, so it is presently not in force).
  • U.S. individuals are subject to an additional 3.8% Medicare tax on “passive” income above certain minimum income thresholds, such as interest, dividends, annuities, royalties, rents, and capital gains.
  • Depending on the State of residence, the individual may be subject to state income taxes in addition to the federal rates discussed above. Some of the state rates can be significant.
  • The basis in the assets of the individual will not automatically be increased to fair market value when the individual becomes a U.S. income tax resident. There are certain transactions that would allow the individual to achieve a basis step up.
  • There are significant anti-deferral regimes that apply to U.S. citizens and income tax residents owning shares of non-U.S. corporations that limit and, in certain cases, penalize the possibility of deferral of U.S. tax. In certain cases the individual may be required to recognize income based on the income earned by the non-U.S. corporations owned even when the non-U.S. corporations did not distribute any dividends, or to pay an interest charge for any accumulation of income that was subject to deferral (depends on the applicable regime). These regimes are complex, and this is a brief reference in order to alert those interested in considering immigrating to the United States.
  • There are also significant anti-deferral regimes regarding foreign trusts, certain foreign pension plans not qualifying as such for U.S. federal income tax purposes and foreign funds in general.

U.S. Federal Transfer Tax Consequences if the Individual Becomes a U.S. Citizen or Domiciliary

  • U.S. citizens and U.S. domiciliaries are subject to U.S. federal estate tax on the fair market value of the worldwide assets they own or are deemed to own at death. Under current law, the U.S. estate tax is imposed at rates of up to 40% of the fair market value of the decedent’s assets. U.S. citizens and domiciliaries are also subject to U.S. federal gift tax on all assets gifted during life on a worldwide basis. The gift tax is imposed at graduated rates of up to 40%.
  • Each U.S. citizen and U.S. domiciliary may exclude gifts to individuals of up to $17,000 per year (indexed annually for inflation) from U.S. federal gift taxation. In addition, each U.S. domiciliary is allowed a credit that may be used to exempt a certain amount of property from U.S. gift and estate tax. This credit allows a U.S. citizen or U.S. domiciliary to transfer up to approximately $12.92 million (adjusted annually for inflation) of property during life or at death without U.S. federal gift or estate tax. Note that in 2026 the exemption amount will be reduced to around half that amount.
  • U.S. citizens and domiciliaries also are allowed an unlimited estate and gift tax marital deduction for gifts and property that pass to a surviving spouse, so long as the recipient spouse is a U.S. citizen. If the surviving spouse is not a U.S. citizen, there is a mechanism (a QDOT) that would allow the U.S. federal estate tax to be deferred until the death of the surviving spouse if certain conditions are met.
  • The U.S. generation-skipping transfer (GST) tax is an additional transfer tax designed to ensure that property is subject to tax each time it passes from one generation to another. In simplest terms, the GST tax applies each time property passes by gift or at death from a grandparent to a grandchild or more remote descendant (i.e., skipping a generation). If, for example, a grandparent gifts property to a grandchild, the GST tax (in addition to the U.S. gift tax) will apply at the time of the gift. If a grandparent leaves property in trust for a child and the property passes to a grandchild at the child’s death, the GST tax will apply at the time of the child’s death in addition to any U.S. gift or estate tax applicable at the creation of the trust.
  • These taxes are onerous; however, with proper planning, prior to becoming a U.S. citizen or U.S. domiciliary, one’s exposure can potentially be significantly minimized.
  • An individual looking to immigrate to the United States who holds valuable assets may significantly reduce their exposure to the U.S. estate tax by transferring assets to irrevocable trusts that are carefully drafted considering the U.S. estate tax rules before becoming a U.S. citizen or U.S. domiciliary. With careful planning and structuring, the assets held inside the irrevocable trusts should not be subject to the U.S. federal estate tax on the individual’s passing or the passing of the individual’s descendants. This kind of planning is very involved and has a lot of technical considerations to address, so this would require individualized advice to assess its viability and requirements.
  • There are other options also to plan more efficiently prior to becoming a U.S. citizen or U.S. domiciliary including, but not limited to, gifting, using of insurance, among others.

It is important to note that this blog post provides a general view of the immigration aspects and tax consequences to be considered and does not apply to any particular or specific case. It is provided for informational purposes and does not constitute a final opinion or legal advice. Please consult with an immigration and tax attorney regarding the best options applicable for you or your company’s particular situation. Please note that the content of this blog post is based on current legislation, which may change from time to time. We do not undertake the obligation to update this post if, after the publication, changes to the immigration or tax laws affect its content.

On May 1 the U.S. Department of State updated four provisions of the Foreign Affairs Manual relating to E visas. Published by the State Department, the FAM governs its operations, as well as the operations of the Foreign Service and other federal agencies. The updates relate to E-2 visa substantiality, E company registration, E-3 visa intention to depart, and the treatment of spouses and children of E visa applicants.

Continue reading the full article, published by Law360 Aug. 1, 2023. Subscription required.

On May 1, 2023, the U.S. Department of State (DOS) updated four provisions of the Foreign Affairs Manual (FAM) relating to E visas. The updates relate to E-2 substantiality; E company registration; E-3 intention to depart; and the treatment of spouses and children of E visa applicants. These changes are described more fully below:

  1. Substantiality – The substantiality change at 9 FAM 402.9-6(D) instructs consular officers that once the sums invested are determined to be substantial, the E visa applicant does not need to be evaluated on that criteria going forward.
  2. E Company Registration – The modified language relating to E company registrations (9 FAM 402.9-7(D)) clarifies best practices for posts that administer an E company registration program. The guidance instructs officers on criteria to apply in assessing whether an E company registration is in good standing, including consideration of the number of E employees and review of E company eligibility every five years. DOS instructs consular officers that the five-year review may be difficult at posts handling large numbers of E visa petitions, and the absence of such a review should not be the sole grounds for terminating E company status.
  3. Intent to Depart – In 9 FAM 402.9-8(G), which relates to E-3 visas for Australian citizens, DOS added a paragraph stating:

    “An E visa applicant is presumed to be an immigrant until the applicant establishes to your satisfaction that they are entitled to E nonimmigrant status. The standards for applying INA 214(b) described in 9 FAM 302.1-2(B) apply to E visa applicants.”

    This added information to the “intent to depart” provision for this visa category appears to indicate that all E-3 visa applicants have immigrant intent unless they prove otherwise.
  4. Spouses and Children of E Visa Applicants – The modified language at 9 FAM 402.9-9 distinguishes between the treatment of derivatives from E Treaty countries and those from non-Treaty countries, instructing the officer to apply the reciprocity standards applicable to the nationality of the specific visa applicant (i.e., the derivative) rather than the principal, except in instances in which the derivative’s nationality does not have an E Treaty.

    Previously, the FAM said, “The spouse and children of an E visa applicant receive the same visa validity and number of entries and are required to pay the same reciprocity fee, if applicable, as the principal applicant.” The FAM notes that the spouse and/or children who are nationals of countries with an E treaty agreement are issued visas valid for the maximum validity authorized by the reciprocity schedule of their nationality OR for the length of the principal’s visa, whichever is shorter.