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Glossary   >   P   >   "Passive Foreign Investment Company - PFIC" Definition            Passive Foreign Investment Company - PFIC A foreign company whose income is 75% passive or has over 50% of its assets in investments earning interest, dividends, and/or capital gains. Glossary    Dictionary Search (powered by Google) WWW ITLOCUS.COM GLOSSARY.ITLOCUS.COM Translate a web page (powered by Google)      to German Spanish French Italian Portuguese Japanese Korean Chinese

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Passive Foreign Investment Company - PFIC - A foreign company whose income is 75% passive or has over 50% of its assets in investments earning interest, dividends, and/or capital gains.