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Classification of Payments to Foreign Persons as FDAP Income or Effectively Connected Income before Withholding

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Ashford International Law PCInternational Estate Law

Cross-border estates, trusts and taxation for financial institutions, corporate trustees and advisors, and for foreign nationals with a United States estate.

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Who we advise

Financial institutions and corporate trustees
Advisors
Foreign nationals in the United States
Foreign nationals abroad with US assets
Foreign heirs of US estates
Americans with assets abroad
Americans with adult children abroad
American expats living abroad
Family businesses

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Other websites

AshfordInternationalLaw.com
GermanyUSAlawtaxfinance.com
Vermoegen-USA.com
FranceUSAlawtaxfinance.com
patrimoine-americain.com

Three offices

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Washington DC1717 K Street NW, Suite 900
Washington, DC 20006+1 (202) 790-2500 Open in Google Maps →

Los Angeles1901 Avenue of the Stars, 2nd Floor
Los Angeles, CA 90067+1 (310) 966-0961 Open in Google Maps →

MunichMaximilianstraße 13
80539 München, Germany+49 89 203006104 Open in Google Maps →

Attorney advertising. The material on this website is general information, not legal or tax advice, and does not create an attorney-client relationship. Prior results do not guarantee a similar outcome. © 2026 Ashford International Law PC · Legal notice · Privacy

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Classification of Payments to Foreign Persons as FDAP Income or Effectively Connected Income before Withholding