Countries and coverage

Borderfolio covers some residences in depth and others through treaty tables. This page says which, so you know before you rely on a figure. It describes the product as built; anything not listed is not modelled.

Three levels

In depth: The residence's own tax-advantaged accounts, local screens and reporting duties, each from a primary source.
Supported: Dividend withholding at the treaty rate from official tables, the residence's own dividend tax and credit, catalogued tax wrappers and reclaim deadlines.
Screened everywhere: Fund domicile, currency exposure by listing and looking through funds, US-situs estate exposure and US withholding; a residence without a treaty uses the statutory rate and says so.

In depth

United Kingdom: ISA, Lifetime ISA and SIPP treatment; UK reporting fund status of offshore funds against HMRC's list; the dividend allowance and the Capital Gains Tax annual exempt amount in taxable accounts; the 4-year foreign income and gains (FIG) window for new arrivals; the ex-post costs and charges statement (COBS 16A); ongoing-service review records.
Canada: RRSP/RRIF, TFSA and FHSA treatment; US withholding by account and fund structure (US-listed, Canadian-listed via US ETFs, Irish); the T1135 foreign property test on adjusted cost base outside registered accounts; departure tax on leaving (deemed disposition, T1243, T1161, T1244); US estate tax under the Canada–US treaty (small-estate rule and pro-rated unified credit, using total wealth on file).
US persons abroad: Non-resident screens are replaced: possible PFIC holdings (non-US funds) with likely Form 8621 filings; FBAR and Form 8938 thresholds against the highest value this year of accounts held outside the US (lower thresholds for those living in the US); which foreign wrappers the US recognises (RRSP and UK pensions by treaty; ISA and TFSA not); cost basis in USD beside the residence's own (CAD, GBP or AUD), from each trade at its own date's rate.
Australia: Super and SMSF in accumulation and pension phase, franking credits entered from the dividend statement, super fund options, ongoing fee arrangement consents, the deemed disposal on leaving with the 50% discount per parcel.
New Zealand: FIF screening with the de minimis test and the fair dividend rate, PIE comparisons, KiwiSaver, Australian shares' exemption.

Supported

EU-27, Switzerland and Norway: withholding on directly held German, French, Swiss, Dutch, Spanish and Italian shares at each source country's domestic and treaty rates, what may be reclaimable and by when; catalogued wrappers including France (PEA), Ireland, Sweden (ISK), Norway (ASK), Denmark, Finland, Switzerland (3a), Italy (PIR), Portugal (PPR), Germany, the Netherlands, Spain and Poland. See Tax wrappers.

Screened everywhere

For any other residence, including the United Arab Emirates and Singapore, the screens that do not depend on local tax rules still run, and US withholding uses the treaty table or the statutory 30%. Local tax on income and gains is not modelled unless you enter the client's rates on the tax profile.

What is not modelled

Tax returns, US state taxes and the PFIC tax itself (elections and exceptions).
UK inheritance tax and the long-term residence rules; departure tax outside Canada and Australia; the market value on arrival, which the adviser has to supply.
Withholding inside funds and source countries beyond those listed.

Every figure is a screening estimate for your professional review, not tax, legal or investment advice.

Last updated 30 October 2026. Describes the product as built; figures are screening estimates, not tax, legal or investment advice.