Meeting Ellen Timmer
Ellen Timmer is a Dutch based lawyer who has been and continues to be very active in the opposition to FATCA and U.S. citizenship taxation. Included in the long list of her accomplishment is that she represented retired KLM Pilot (and “Accidental American) Ronald Aries. Mr. Aries had to fight to retain a bank account in the Netherlands (which is his country of residence). See the podcasts below …
About FATCA and U.S. Citizenship Taxation
Of course, FATCA is simply a consequence of U.S. citizenship taxation. The practical meaning and reality of “citizenship taxation” is that it is simply the United States claiming people who live in other countries and taxed as residents of those countries should be treated as though they also live in the United States.
U.S. citizenship taxation is taxation based on the “circumstances of birth” and NOT on “the circumstances of life”.
This ridiculous notion is reinforced by both the “saving clause” in U.S. tax treaties and the FATCA IGAs.
An Attack On The Sovereignty Of Other Countries
I continue to believe that U.S. citizenship taxation is a violation of international law. I was very pleased to see that Ellen Timmer included my argument in 2025 post on her site.
The post is here:
US Citizenship Taxation Violates International Law | CBT, FATCA
Appendix – Meeting Retired KLM Pilot Ronald Aries
For those interested in meeting retired KLM Pilot Ronald Aries, here are two podcasts I did with him Helen Burggraf’s American Expat Finance News Journal.
Podcast 1
Podcast 2