Best foreign domiciled ETF for S&P 500?

I'm not American and dont live in the US. However, my wife is American, (but not a US resident). I recently learned that upon my passing, all of my US domiciled equity holdings in VOO will be subject to US estate taxes before they are given to my wife! I'm annoyed I didnt know this already, but glad I found out before its too late! It seems I can bypass this liability by moving into non-US domiciled etfs, such as VUAA. I also learned that i can lower my dividend taxes from 30% to 15% in non-US d