Author name: Hani Choi

Korea’s investment-only account, explained: what idle won from sales and dividends can do since the November 2, 2026 rule change, and where the change stops.

Korean won for foreign investors, step by step: which accounts your money passes through, how trades settle, how dividends return, and what changed in 2026.

A Korean ADR dividend passes through Korean withholding, a currency conversion and a depositary fee before it reaches you. Here is each step and what to check.

The SK hynix ADR can trade above its Seoul share. Here is the fair-value math, the Korean consent rule that caps new ADRs, and what a premium means for you.

How a Korean ADR works: why conversion runs more freely one way, how dividends pass through the depositary bank to you, and what happens when a program ends.

Korea’s 2026 dividend tax cut is written for residents. Why non-resident withholding stays at 22% or the treaty rate, and how the cut still reaches returns.

Korea’s dividend record date can now follow the payout decision. How to tell which order a company uses, what changed for quarterly payouts, and the traps.

Korean dividends for foreign investors: who approves the payout, how the record date works, when the cash is paid, and when the 22% default tax applies.

How to buy Korean stocks from the US: four routes, the 16.5% treaty rate on dividends, the IRS credit limit, and when FBAR, Form 8938 or PFIC rules apply.

How to buy Korean stocks from Canada: four routes, the 15% Canada-Korea treaty rate on dividends, why RRSPs lose the credit, and when Form T1135 applies.