为什么美国人放弃他们的国籍 [美国媒体]

-------------译者：整天喵喵喵-审核者：chocolate2012------------



Daniel Kuettel has vivid memories of the day in 2012 when he renounced his United States citizenship.

 Daniel kuettel对于他在2012年放弃美国国籍的那一天还保有清晰的记忆。

A heavy fog hung around the US Embassy in Bern Switzerland where he would raise his right hand and swear "I hereby absolutely and entirely renounce my United States nationality." Right before he entered the embassy though Kuettel witnessed a serious car accident right in front of him which seemed almost like an omen.

 沉重的阴云笼罩在美国驻瑞士伯尔尼的大使馆上空，在那儿他举起右手并发誓：‘我特此完全而绝对地放弃我的美国国籍。’而正好就在他进入大使馆之前，Kuettel亲眼目睹了一场发生在他面前的严重车祸，就好像是一个不祥之兆。

"It was really weird just a really strange day" said Kuettel 43. "I was sad happy scared relieved worried excited angry delighted..."

“那真是一个十分古怪，十分异常的一天”43岁的Kuettel说“我悲伤快乐恐惧宽慰忧虑激动愤怒轻松...百感交集。”

 -------------译者：整天喵喵喵-审核者：白石榴------------



Until that day Kuettel considered himself both as American as apple pie and as Swiss as an army knife. His distant relatives on his mother's side had come to America on the Mayflower and Kuettel had spent three years in active service for the US Army. He also had 700 years of family history in Switzerland where he'd moved to pursue work as a software developer when the tech bubble burst in 2000. While he loved living in Switzerland he planned to retire to America the country of his birth.

直到那一天Kuettel认为他既像苹果派一样美国，又像瑞士军刀一样瑞士。他的母亲一方的远亲是乘着五月花号来到美国的移民，而他本人则曾在美军服役三年。他在瑞士有700年家族史，在2000年经济危机泡沫破裂后他搬到瑞士当软件开发者。尽管他喜欢住在瑞士，他曾计划在美国，他的出生地养老。

Now he can't. Renunciation is a permanent act and aside from applying for visas like regular foreign travelers bars ex-Americans from ever residing in the United States.

但现在他不能了。放弃国籍是一项永久性的举动，除非他像一般外国游客一样申请签证，他将不能再在美国居住。

 -------------译者：整天喵喵喵-审核者：龙腾翻译总管------------



In 2015 more than 4000 Americans renounced their citizenship—up 20 percent from the previous year according to data released each quarter by the IRS.

 在2015年，超过4000名美国人放弃了美国国籍，根据美国国内税务局每个季度公布的数据，人数比去年增长了20%。

The State Department does not keep statistics on why citizens renounce. Some say they do it for political reasons or because they cannot maintain dual citizenship. SKL Tax a US and Canadian tax consultancy firm based in Vancouver has received about a dozen renunciation inquiries this year with mention of Donald Trump according to Max Reed one of the firm's cross-border tax lawyers.

 美国国务院并没有对美国人为何放弃国籍做持续数据调查。有些人说他们放弃国籍是出于政治原因或者是不想持有双重国籍。SKL Tax，是一家总部位于温哥华的美国和加拿大联合税务咨询公司，根据该公司一位跨国税务律师Max Reed所说，今年他们收到了大约12份提到了特朗普的 关于放弃国籍的咨询。

 -------------译者：q984q994-审核者：龙腾翻译总管------------

But many Americans renounce their citizenship because of the country's rare citizenship-based taxation laws which require US citizens abroad to file highly complicated annual tax returns and sometimes even pay taxes to the IRS. They must also pay taxes to their country of residence whose roads and hospitals they use. The only other country to tax its citizens abroad is Eritrea.

但是许多美国人放弃他们国籍，是因为美国罕见的以国籍为基础的税法，要求在国外的美国公民填写非常复杂的年度纳税申报表，有时甚至还要给美国国税局缴税。他们必须要给他们使用的马路和医院缴税。另外一个要求海外公民缴税的国家是厄立特里亚。

In recent years these laws have spun off into other requirements that have prompted some foreign banks to stop doing business with local Americans in some cases preventing them from opening a checking account. Kuettel began considering renouncing when his local bank in Switzerland refused to refinance his $450000 condominium.

最近几年这些税法又催生了其他一些新要求，导致一些当地银行拒绝和美国人往来，某些情况下还不给美国人开活期存款账户（支票账户）。在瑞士的当地银行拒绝给他提供45万美元买公寓后，Kuettel 开始考虑放弃美国国籍。

-------------译者：Benita-审核者：龙腾翻译总管------------

As part of the Foreign Account Tax Compliance Act (FATCA) of 2010 foreign banks must determine which account holders are US citizens—and potentially disclose their assets to the IRS under threat of huge penalties. Many banks in Europe consider the risk of FATCA compliance too high so they bar US citizens from even having a checking account. The law was designed to catch those taking advantage of foreign tax havens but extends to all 8 million US citizens living overseas.

作为2010版海外账户税收遵从法（FATCA）的一部分，外资银行必须确定哪些帐户持有人是美国公民，并需要披露美国公民的资产给IRS否则有可能面临巨大的惩罚风险。欧洲的许多银行认为FATCA合规性风险过高，使他们甚至禁止美国公民在该行拥有一个支票账户。该法的目的本来是抓住那些利用国外避税天堂占便宜的人但是却延伸到海外生活的所有800万美国公民。

These complications compel some Americans living abroad to cut their ties to the US altogether according to John Richardson a Canadian-based lawyer who coaches clients through the renunciation process.

据约翰 里查德森这位帮助美国人脱离国籍的加拿大基础法律师说，正是这些麻烦迫使一些海外生活的美国人与美国脱离关系。

"They can't afford the onerous cost [of tax compliance and taxation]" Richardson told me. "They don't want to live in a state of terror so that is why they renounce."

“他们承担不起[税务合规和税务]繁重的成本”理查德森告诉我的。 “他们不希望生活在一个恐惧的状态，这就是为什么他们放弃。”


-------------译者：Benita-审核者：龙腾翻译总管------------

Megan Wood McGuigan R26; Jul 18 2016 10:49pm +10
I am a US citizen living in the UK and have to file US taxes every single year. It's ridiculous that I have to do this even though I don't live in the US any longer. I don't earn wnough to have to pay anything but the fact that I still have to file really bothers me. I tell people over here about it and they think it's nuts!

我是一名生活在英国的美国公民，不得不向美国申报每一年的所得税。即使我不再居住在美国，我还得这么做，这实在是荒谬。我没有足够的收入来支付各项所需，但事实上，我还必须交税，这实在是令人烦恼。我告诉这里的人这个事情，他们认为这是疯了！
 
Gary Dauphin R26; 23 hrs +2
As a US citizien you are given the privilege of coming back and benefiting from the social safety nets and infrastructure in the US. This your tax dollars could potentially benefit you in the future. If you don't plan on coming back you could renounce your citizenship and skip filing tax returns for good.

作为美国公民你有权回美国并且从美国的社会安全网和基础设施受益。这是你的税钱可能在未来使你受益。如果你计划不回来了，你可以放弃你的国籍并跳过报税这个事一了百了。

 -------------译者：Benita-审核者：龙腾翻译总管------------

Steven Killen R26; UX Designer at Booking.com R26; 23 hrs +6
Only country (besides Eritrea) that does it Gary. So much for your beloved freedom of choice.

Gary，只有美国（除了厄立特里亚） 才这样做。这就是你深爱的选择自由。
 
Saffy Robinson R26; 15 hrs +1
Gary Dauphin
What social safety nets are available to a US citizen that hasn't lived in the US for several decades?
And what US infrastructure is available to a US citizen that isn't also available to non-taxpaying visitors to the US?

Gary Dauphin，什么样的社会安全网适用于已没有在美国生活了几十年的美国公民？
什么美国的基础设施是提供给美国公民却没有提供给到美国的非纳税游客呢？

-------------译者：Benita-审核者：龙腾翻译总管------------

Daniel Johnson R26; Jul 18 2016 10:05pm +2
A couple of things you might consider iterating on:
1. My attorney advised that the IRS' definition of citizenship does not require an actual certificate of foreign birth which is itself not an application for citizenship but merely official acknowledgement that the person is American. The consequence is that the person mentioned in the article regarding his mother's application owed the tax whether she had applied or not.

以下几点你需要反复考虑以下：
1.我的律师告知国税局“公民的定义不是要求外国出生证显示此人本身不是美国公民，而是正式宣誓入籍则承认该人是美国人。其结果是，此文中的那个人他的妈妈仍需要纳税不管她是否提出过申请入籍。

2. I was also advised that "former Americans" are a special class for immigration purposes. So you might think you can waltz in to visit the US with your other passport after you renounce but in fact because you are a "former American" you have to apply for a visa. This apparently even applies to holders of passports in countries with visa waivers such as Canadians.

2.我还得知，“前美国人”是移民管理的特殊类别。所以，你可能会认为你可以大摇大摆地在你放弃美国籍之后持其他护照前往美国，但事实上，因为你是“前美国籍”你必须申请签证。这甚至适用于签证豁免国家的护照持有者，如加拿大人。

-------------译者：May12345678-审核者：龙腾翻译总管------------

Daniel Johnson R26; Jul 18 2016 10:07pm +3
A quick addition: wonderful to have attention paid to this! It's been a big hassle in my family's life.
 
 补充：很高兴能关注到此事！它一直以来都是我家庭生活中的大麻烦，给我添堵。

Saffy Robinson R26; 15 hrs
That is 100% incorrect. Former USCs who are Canadian citizens enter the US on the exact same terms as other Canadian citizens. If your attorney told you otherwise your attorney should be fired. Note that I speak from personal experience and the experience of some other ex-USC Canadians I know.

那肯定百分之一百是错误的。如果你以前是美国人现在成了加拿大公民，那么你现在进入美国所需要的条件和其他加拿大公民是一样的。如果你的律师这样告诉了你，你真应该解雇他。这是我自己以及其他（以前是美国公民现在是）加拿大公民的亲身经历。

-------------译者：Benita-审核者：龙腾翻译总管------------

Peter Van Buren R26; Jul 18 2016 5:37pm +2
Research much? Renunciants are not barred from living in the US they just become foreigners subject to all US immigration laws an dcan get visas that do allow them to live in America. Also Certificates of Renunication are formally approved only in Washington and can takes months to go through that process. They are not handed out in a 45 minutes interview. In addition one can only apply to give up citizenship. The application can be denied by the US government.

 研究了很多的案例吗？ 弃籍者不是被禁止在美国生活，他们只是成为了外国人，符合国移民法律法规获得签证后允许他们居住在美国。
国籍放弃申请只能在华盛顿获得正式批准，这个过程需要几个月事件。不是45分钟的面谈之后就可以完成的。此外，公民只能申请放弃国籍。而美国政府有权否决申请。
 
Herkimer Von Clausewitz R26; Jul 18 2016 6:51pm +2
You should research the definition of "residing". Means make permanent home. You can't live her permanently if you're not a resident. Also if done at an official European embassy you won't even get an official certificate from Washington. You will just get the paper you signed as the official document.
Well researched article.

你应该研究“居住”的定义。意味着做永久的家。如果你不是一个居民，你不能永久居住。此外，如果在欧洲使馆进行正式申请，你甚至不会得到来自华盛顿的官方证书。你只会得到让你签署的文件作为正式文件。
这篇文章很详细。

-------------译者：Benita-审核者：龙腾翻译总管------------

Laura Wilson R26; Jul 18 2016 8:05pm +6
This article is very well researched.

这篇文章很详细。

An application to renounce citizenship cannot be denied it is a basic human right. However the US does not allow anyone with a mental incapacity to renounce nor their guardians for them thus entraping them in the US's immoral unethical and unjustifiable method of taxation. This renders the tax deferred accounts of disabled children used by their parents to protect them after their passing useless. These accounts are taxed annually along with the local governments contribution. This is nothing other than disgusting.

申请放弃国籍是基本人权，不应遭否决。然而，美国不容许精神上无行为能力的任何人或者他们的监护人代为申请放弃美国国籍，因此这些人落入了美国不道德的不合理的税收陷阱。这使得残疾人的父母在自己去世后用来保护他们孩子的税收延期账户变得毫无用处。这些账户都与当地政府一起每年被征税。这除了让人恶心外啥也不是。。

Indeed a CLN is not given at the renunciation appointment one must often wait months for the official document. However a receipt of payment is given at the consular appointment which can often be used until the official CLN arrives.

事实上，信用连接票据表并不会在申请弃籍的时候发放而是通常需要几个月等待官方文件。然而领事馆给出的付款收据可以使用至收到正式的信用连接票据。

-------------译者：May12345678-审核者：龙腾翻译总管------------

Charles Krueger R26; Paris France R26; Jul 18 2016 2:07pm +14
As the article noted that the main goal of FATCA was to stop rich Americans from hiding money overseas and not paying taxes on it. In the end like most of the time it's the little honest guy that gets hit. This is on Obama's hands; period.
 
 像此文指出的一样，FATCA的主要目的是要阻止那些富有的美国人将他们的钱藏在境外，已达到避税的目的。结果是只有少数诚实的家伙撞在了枪口上。这是奥巴马的地盘和时代。

Bernie Sanderson R26; Jul 18 2016 10:59pm +3
Sorry Charlie

 抱歉查理。

Main goal of the FATCA is to collect money. All Americans get taxed especially the rich ones. The rich ones pay most income tax. The huge majority of Americans pay no income tax and some believe it or not are negatively taxed and actually make 1500$ a year of taxes or more.

 外国帐户税收遵从法（FATCA）的目的是敛财，所有美国人必须付税特别是那些富人。富人支付了大多数的所得税，而大部分的美国人不用支付所得税，不管你信不信有些人实际上还从税收中赚钱了，每年赚1500美元甚至更多。

You liberals remember this story next time you tell me I should be taxed more. In America everyone gets taxed 3 or 4 times

你们这些自由党记住这个茬，下次再告诉我应该缴更多的税钱。每个美国人都要缴3、4次税。