Tax Issues Facing Prince Harry and Meghan Markle

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WSJ Your Money Briefing 4 min 2 speakers 7 chapters transcribed 2 months ago
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What is the main topic discussed in this episode?

J.R. Whelan 0:05
Here's your Money Briefing. I'm J.R. Whelan at The Wall Street Journal in New York. Prince Harry and Meghan Markle's decision to step back from the royal family and live in Canada, or perhaps even the U.S., involved negotiations with the Queen and other members of the royal family. But did they consult with Uncle Sam?
Laura Saunders 0:22
You know, I don't think this couple has had a lot of time to do tax planning, and we don't know where they're going to be.

What tax residency rules apply if Harry and Meghan split time between the U.K. and North America?

Laura Saunders 0:28
And the U.S. can be pretty tax unfriendly to foreigners and their income, and so they should pay some attention to this.
J.R. Whelan 0:36
That's Wall Street Journal tax reporter Laura Saunders. She'll have some advice for Harry, Meghan, and baby Archie, or for anyone who's thinking of splitting their time between countries. That's next.
J.R. Whelan 0:55
When Prince Harry and Meghan Markle officially break from the royal family and split their time between the U.S. and North America, lots of tax questions will follow them. And Wall Street Journal tax reporter Laura Saunders is here to discuss. So, Laura, an important piece of information here is where Meghan and Harry decide to establish their tax residency. And that should not be confused with their citizenship.
Laura Saunders 1:17
tax residency. That's usually where you spend most of your time.

How does the U.S. determine tax residency and why could 120 days matter?

Laura Saunders 1:21
And it means that you're subject to all the taxes in the country where you're resident.
J.R. Whelan 1:27
And if you spend more than half the year there, that's your tax residency?
Laura Saunders 1:31
Often it is. But in the United States, it could be as little as 120 days a year. And so people have to pay attention to that.
J.R. Whelan 1:39
Now, tax experts you've spoken with say that Harry should keep the U.K. as his tax residency. That's not such an easy task.
Laura Saunders 1:47
To keep that tax residency in Britain, and Harry should probably do that just to maintain continuity. A good way to do it would be to spend more than 183 days, about six months, in the country. But we're not clear that Harry is going to do that. They may spend the majority of their time outside the country.

Why might Prince Harry try to retain U.K. tax residency and how can he do it?

Laura Saunders 2:04
In that case, he would have to satisfy other tests outside. There are a lot of them. One might be, do you have a permanent home in the country, in the UK? So it would help to hold on to Frogmore Cottage.
J.R. Whelan 2:16
And there have been some reports that Harry, Meghan, and baby Archie may want to live in Los Angeles. And that could open up a whole other can of worms.
Laura Saunders 2:22
Well, yes. You know, Megan is an L.A. girl, and people think she wants to get back there and that she may be looking for an agent and things like that. Now, California has its own very tricky rules on if you're a California resident for taxes, and it has some of the highest tax rates in the country.

What California and U.S. state rules could create tax exposure if they move to Los Angeles?

Laura Saunders 2:41
And you could be a resident of California for California taxes without being a tax resident of the United States.
J.R. Whelan 2:48
Now, the U.S. also imposes high taxes on foreign income, like offshore trusts and investments. And I would imagine that'll be an issue.
Laura Saunders 2:57
You know, I don't think this couple has had a lot of time to do tax planning. And we don't know where they're going to be. And the U.S. can be pretty tax unfriendly to foreigners and their income. And so they should pay some attention to this.
J.R. Whelan 3:11
Well, maybe they should move to Canada. They recently spent some time there.
Laura Saunders 3:14
Well, now Canada has its own problems. It can have even broader disclosure of assets. So all of this has to be carefully managed or you could wind up with some pretty big tax bills.
J.R. Whelan 3:25
God, this seems like just a mountain of tax responsibilities and liabilities.
Laura Saunders 3:29
Well, it really is. The story is mostly about Harry's taxes, and it also says that he does maybe have an out, a tax out. If he could qualify for a diplomatic visa to the United States, maybe he already qualifies for it because he has a special UK passport. Or if he could qualify for that kind of diplomatic visa, he might not have tax problems at all. And even if his family or status in the U.K.

What tax reliefs or visa routes could shield Harry from U.S. taxes (diplomatic or international organization status)?

Laura Saunders 3:55
doesn't earn him that visa, he might be able to be hired by an international organization like something related to the United Nations, the International Red Cross, and that could give him tax protections here too as well.

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