The current global pause on U.S. immigrant visa processing presents a strategic window for high-net-worth individuals (HNWIs) to engage specialized tax and legal counsel for a thorough reassessment of their applications

The current global pause on U.S. immigrant visa processing presents a strategic window for high-net-worth individuals (HNWIs) to engage specialized tax and legal counsel for a thorough reassessment of their applications. By Johnson Choi, MBA, International Business Consultant since 1985

目前美國全球移民簽證處理暫停，為高資產淨值人士提供了一個策略性契機，可委託專業稅務及法律顧問，對其簽證申請進行全面重新評估。作者：蔡永強，工商管理碩士，自1985年起從事國際商業顧問

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對於資產超過1,000萬美元且多數收入來自境外的高資產淨值人士而言，取得美國簽證後，將觸發美國稅務居民身分及全球所得課稅的變更。與香港屬地主義稅制不同，美國不提供資本利得免稅優惠，且其邊際稅率遠高於香港的17%單一稅率。

此外，若此類人士日後選擇放棄綠卡，可能須受美國國稅局（IRS）所轄之離籍稅規則約束。此程序通常需取得國稅局正式核可，並可能須繳納保證金以涵蓋未來潛在稅務負債。

相對而言，財務資源較少的個人可能會因美國的公共援助計畫而覺得美國具吸引力。然而，必須注意的是，這些福利的資格受嚴格的收入審查及美國「公眾負擔」不得入境規則所規範，而該規則在移民審查程序中扮演關鍵角色。一旦獲准，許多人便選擇「躺平」，每月領取數千美元福利（含現金），終身享用。

For HNWIs with assets exceeding US$10 million and the majority of their income derived from foreign sources, obtaining a U.S. visa triggers a shift to U.S. tax residency and worldwide income taxation. Unlike Hong Kong’s territorial tax system, the U.S. does not offer exemptions on capital gains and imposes marginal rates that are substantially higher than Hong Kong’s 17% flat rate.

Furthermore, should such individuals later choose to relinquish their green card, they may become subject to U.S. expatriation tax rules administered by the Internal Revenue Service (IRS). This process often requires formal IRS clearance and may involve posting a security deposit to cover potential future tax liabilities.

In contrast, individuals with fewer financial resources may find the U.S. attractive due to its public assistance programs. However, it is important to note that eligibility for these benefits is strictly governed by means-testing and the U.S. public charge inadmissibility rules, which play a critical role in the immigration review process. Once approved, many are laying flat receiving thousands of benefits including cash each month for the rest of their lives!