美國是這麽說的

If you are an American citizen who owns real estate overseas and you bought it as an individual, likely, you won’t have to report your foreign real estate. United States citizens should note that they must file Form 8938 if they have significant assets outside of the United States, yet foreign real estate is not required to be reported. Assets required to be reported on Form 8938 are stocks and securities that are issued by a foreign corporation, contact, or investment with an issuer or counterparty that is not a U.S.-based person.