Our Services

We offer tax compliance and advisory services for individuals, corporations and fiduciaries

Individual Income Taxes

U.S. Federal Income Tax Preparation

American citizens and Green Card holders are taxed on their worldwide income and must file yearly income tax returns and reports about their financial assets abroad. We’ll help you meet your U.S. tax obligations as simply as possible. We have an in-depth understanding of the Swiss financial and tax context and will help you optimize the overlap between Swiss and U.S. tax treatment. Our primary focus is minimizing your overall tax liability while ensuring accurate and expedient filing.


Assistance for Delinquent Filers

We have a unique specialization helping late or non-filers become tax compliant. We can help you get caught up whether you are a year late or have never filed a tax return. There are IRS programs to ease the burden of becoming tax compliant and we have assisted many clients through these processes.


Tax Planning and Consulting

In addition to tax preparation, we offer tax planning and consulting services. We proactively offer you an individually tailored plan to reduce your current year’s tax burden while also looking to the future.


Green Card Compliance

Many Green Card holders don’t realize they have the same tax reporting requirements as U.S. citizens. Whether you already have a Green Card or are planning to acquire one, we can explain your filing responsibilities and advise you on long-term planning opportunities and potential pitfalls. We assist clients who have revoked their Green Card or allowed it to expire without completing all necessary IRS filings.


Renouncing citizenship and expatriating

Many dual-nationals are faced with a difficult decision about whether to renounce their U.S. citizenship and expatriate. We have extensive experience in guiding clients through this difficult choice and can advise you on the tax implications of expatriating.


State Income Tax Preparation

Certain individuals may be required to file state income tax returns, even if they are not living in the state or in the U.S. at all. We can help you with all your state tax issues.


Death and U.S. Estate Tax

When a U.S. citizen dies we can help the family or estate executor to file Form 706 Estate Tax Return, claim the tax-free lifetime exclusion amount and apply US-Swiss Estate Tax Treaty.


Making a Gift

American taxpayers who gift property, such as real estate, securities or cash must file a Form 709 Gift Tax Return. This applies even if the gift is a future interest with the donor retaining usufruct which is common in Switzerland. We can assist you to file Form 709 including applying the tax-free lifetime exclusion amount, which often eliminates any gift tax liability.


Receiving a Gift from a Non-U.S. Person

U.S. citizens and residents who receive a gift from a foreign person in excess of $100,000 must report it on Form 3520. This includes a gift that may be encumbered with a usufruct for another person. Form 3520 does not trigger any U.S. tax but the non-filing penalty is potentially high. We can prepare Form 3520 as well as correct any delinquent filing to allow you to avoid penalties.


Reclaiming U.S. Withholding Tax

If you receive a payment from a U.S. payer on which U.S. tax was withheld, we can assist you to reclaim any overwithheld tax from the IRS by filing Form 1040NR (or Form 1120F for foreign corporations).

Corporate and Fiduciary Services

Foreign Corporation Returns

U.S. citizen shareholders of certain foreign corporations may be required to file Form 5471 for corporations or Form 8865 for partnerships. This may also apply to directors or officers whether or not they own shares. If you’re associated with a foreign entity, we can help you determine your disclosure obligations, and convert and translate financial data according to U.S. tax principles.


Foreign Owners of U.S. Corporations and LLC’s

Any U.S. corporation with 25% or more foreign ownership or any LLC with 100% foreign ownership may be required to file Form 5472. This requirement applies even if there is no U.S. income to report and a $10,000 penalty applies for late or non-filing.


Owning U.S. Real Estate and Minimizing Withholding Tax

If you’re a non-U.S. person owning U.S. real estate that earns rental income, we can assist you with your U.S. federal and state tax filing obligations. If you plan to sell U.S. real property we can help you meet your non-resident filing obligations and limit withholding tax under federal (FIRPTA) and state tax law.


U.S. Estate Tax when a Non-U.S. Person owns U.S. Property

The estate of a foreign owner of U.S. property, such as U.S. real estate or U.S. securities, may be subject to estate tax when the owner dies. An executor, surviving spouse or heir must file Form 706-NA. We can assist in obtaining an IRS Transfer Certificate Form 5173 after applying the benefits of the U.S.-Swiss Estate Tax Treaty to allow the heirs to receive the property.


Forms W-8BEN to minimize U.S. Withholding Tax

U.S. withholding tax, ranging from 0 to 30 percent, may apply to certain payments coming from the U.S., such as dividends and fees for services paid to a foreign person. The U.S.-Swiss double tax treaty may reduce U.S. withholding tax when you provide Form W-8BEN to the payer. We can assist you to prepare the correct form to reduce the withholding tax before the payment is made to you.


Reclaiming Swiss Withholding Tax

Switzerland withholds tax on certain dividends, investment fund distributions and interest from Swiss payers. Swiss residents obtain a credit when they file their Swiss tax return but a U.S. person investing directly in Swiss securities must file a Reclaim Form to obtain a partial or full refund. We can assist you to claim this refund from the Swiss tax authorities.

American citizens and Green Card holders are taxed on their worldwide income and must file
yearly income tax returns and reports about their financial assets abroad. 

<<< Information for taxpayers living abroad. Please click here >>> 

 

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