<html><head><meta http-equiv="Content-Type" content="text/html charset=utf-8"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class="">Teunis - My understanding is that Non-resident aliens obtain an “ITIN” from the IRS:<div class=""><br class=""></div><div class=""><a href="https://www.irs.gov/taxtopics/tc850/tc857" class="">https://www.irs.gov/taxtopics/tc850/tc857</a></div><div class=""><br class=""></div><div class="">Income is subject to, I believe, a 30% withholding. There is an extensive German-American Estate Tax Treaty and an Income Tax treaty.</div><div class=""><br class=""></div><div class=""><a href="https://www.irs.gov/businesses/international-businesses/germany-tax-treaty-documents" class="">https://www.irs.gov/businesses/international-businesses/germany-tax-treaty-documents</a></div><div class=""><br class=""></div><div class="">Last time I dealt with this was a few years back and that particular situation got very complicated…</div><div class=""><br class=""></div><div class="">Thank you, - Mark</div><div class=""><br class=""></div><div class=""><div class="">
<div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div style="color: rgb(0, 0, 0); letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class=""><div class=""><div style="orphans: 2; widows: 2;" class=""><div class="">__</div><div class="">Mark K. Funke, Attorney</div><div class="">P.206-632-1535</div><div class=""><div class=""><a href="mailto:mark@funkelaw.com" class="">mark@funkelaw.com</a></div></div><div class=""><i class="">Office:<span class="Apple-converted-space"> </span></i>4105 E. Madison St. #210, Seattle WA, 98112</div><div class=""><i class="">Post: </i>4111 E. Madison St. #272, Seattle WA, 98112</div></div></div><div class=""><br class=""></div></div></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"></div><br class="Apple-interchange-newline"><br class="Apple-interchange-newline">
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<br class=""><div><blockquote type="cite" class=""><div class="">On Oct 16, 2017, at 12:39 PM, Teunis J. Wyers <<a href="mailto:teunisj@wyerslawpc.com" class="">teunisj@wyerslawpc.com</a>> wrote:</div><br class="Apple-interchange-newline"><div class=""><div dir="ltr" class="">For the good of the order, what is actually required in terms of a tax ID number for a German citizen receiving a bequest from a U.S. estate? I have this issue coming in an estate with German beneficiaries who are to receive substantial sums of money.</div><div class="gmail_extra"><br class=""><div class="gmail_quote">On Mon, Oct 16, 2017 at 11:56 AM, Jamie Morin <span dir="ltr" class=""><<a href="mailto:Morin@mentorlaw.com" target="_blank" class="">Morin@mentorlaw.com</a>></span> wrote:<br class=""><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
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<div class="m_-7177797652757033043WordSection1"><p class="MsoNormal">Looking for an attorney who can help a German citizen with a tax id number and transfer of assets including Real Estate from a Washington Probate, either in Washington or Germany.
<u class=""></u><u class=""></u></p><p class="MsoNormal"><u class=""></u> <u class=""></u></p><p class="MsoNormal">Thanks<u class=""></u><u class=""></u></p><p class="MsoNormal"><u class=""></u> <u class=""></u></p><p class="MsoNormal"><span style="font-family: 'Book Antiqua', serif;" class="">Jamie M. Morin | Attorney<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;color:#00253d" class="">MENTOR</span><span style="font-size:12.0pt;font-family:"Gill Sans MT",sans-serif;color:#987023" class="">LAW</span><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;color:#00253d" class="">GROUP</span><span style="font-family:"Book Antiqua",serif;color:#00253d" class="">,
</span><span style="font-size:8.0pt;font-family:"Gill Sans MT",sans-serif;color:#00253d" class="">PLLC</span><span style="font-size:8.0pt;font-family:"Gotham Light";color:#00253d" class=""><u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size: 10pt; font-family: 'Book Antiqua', serif;" class="">411 First Avenue South | Suite 450 | Seattle, WA 98104
<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size: 10pt; font-family: 'Book Antiqua', serif;" class="">505 West Riverside Ave | Suite 505 | Spokane, WA 99201<u class=""></u><u class=""></u></span></p><p class="MsoNormal" style="line-height:115%"><span style="font-size: 10pt; line-height: 115%; font-family: 'Book Antiqua', serif;" class="">Phone <a href="tel:(206)%20838-7654" value="+12068387654" target="_blank" class="">(206) 838-7654</a> | Cell <a href="tel:(206)%20498-2381" value="+12064982381" target="_blank" class="">(206) 498-2381</a> | Spokane (509) 295-WLAW<u class=""></u><u class=""></u></span></p><p class="MsoNormal" style="line-height:115%"><a href="mailto:morin@mentorlaw.com" target="_blank" class=""><span style="font-size: 10pt; line-height: 115%; font-family: 'Book Antiqua', serif;" class="">morin@mentorlaw.com</span></a><span style="font-size: 10pt; line-height: 115%; font-family: 'Book Antiqua', serif;" class="">
| </span><a href="http://www.mentorlaw.com/" target="_blank" class=""><span style="font-size: 10pt; line-height: 115%; font-family: 'Book Antiqua', serif;" class="">www.mentorlaw.com</span></a><span style="font-size: 10pt; line-height: 115%; font-family: 'Book Antiqua', serif;" class=""><u class=""></u><u class=""></u></span></p><p class="MsoNormal"><b class=""><span style="font-size: 10pt; font-family: 'Book Antiqua', serif;" class=""><u class=""></u> <u class=""></u></span></b></p><p class="MsoNormal"><b class=""><span style="font-size: 10pt; font-family: 'Book Antiqua', serif;" class="">Confidentiality Notice:</span></b><span style="font-size: 10pt; font-family: 'Book Antiqua', serif;" class=""> This email originates from the law firm of Mentor
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<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" rel="noreferrer" target="_blank" class="">http://mailman.fsr.com/<wbr class="">mailman/listinfo/wsbarp</a><br class=""></blockquote></div><br class=""><br clear="all" class=""><div class=""><br class=""></div>-- <br class=""><div class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr" class=""><div class=""><div dir="ltr" class=""><div class=""><div dir="ltr" class="">Teunis J. Wyers @ Wyers|Wyers, Attorneys<div class=""><span style="font-size:12.8000001907349px" class="">Oregon Office:</span><div class=""> 216 Columbia St. - P.O. Box 917</div><div class=""> Hood River, OR 97031</div><div class=""> (541)386-2210/610-1520 (fax)</div><div class="">Washington Office:<br class=""><div class=""> 218 E. Steuben St. - P. O. Box 421</div><div class=""> Bingen, WA 98605</div><div class=""> (509) 493-2772/493-2406 (fax)</div><div class="">Email: <a href="mailto:teunisj@wyerslawpc.com" target="_blank" class="">teunisj@wyerslawpc.com</a></div><div class="">Web: <a href="http://www.wyerslawpc.com/" target="_blank" class="">www.wyerslawpc.com</a></div><div class=""><br class=""></div><div class=""><p style="font-size:12.8000001907349px;background-image:initial;background-repeat:initial" class=""><font class=""><span style="font-size:11pt;font-family:Calibri,sans-serif" class="">NOTICE: This email (including any attachments) is covered by the Electronic Communications Privacy Act (EPCA), 18 U.S.C., Sec. 2510 - 2522, is confidential and privileged. This email is solely for the personal and confidential use of the recipient(s) named above. Receipt by anyone other than the individual recipient(s) is NOT a waiver of attorney-client privilege. Any violation of the ECPA is subject to the penalties stated therein. If you have received this message in error, please notify me immediately by reply e-mail </span><span style="font-size:11pt;font-family:Calibri,sans-serif" class="">and immediately delete the original message.</span></font><span style="color:rgb(34,34,34);font-size:11pt;font-family:Calibri,sans-serif" class=""><u class=""></u><u class=""></u></span></p><p style="color:rgb(80,0,80);font-size:12.8000001907349px" class=""><span style="font-size:11pt;font-family:Calibri,sans-serif;color:rgb(31,73,125)" class=""><u class=""></u> </span></p></div><div class=""><span style="border-collapse:collapse;font-family:Arial" class=""><font size="1" class=""><br class=""></font></span></div></div></div></div></div></div></div></div></div>
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