European support for US taxpayers and investors in the US stock market

We support European individuals and families with investments that may generate income effectively connected with a U.S. trade or business. This includes reviewing exposure through private equity investments, publicly traded partnerships and other U.S.-linked structures, and helping clients understand the related U.S. tax filing and reporting obligations.

Our team of U.S. Certified Public Accountants supports U.S. taxpayers living in Europe and individuals with U.S. tax filing obligations. We assist with the preparation of federal and state individual income tax returns, gift tax returns, estate tax returns, domestic and foreign trust tax accounting and tax returns, and small business income tax returns.

We assist individuals in Europe who are considering renouncing U.S. citizenship or relinquishing a green card. Our private client team guides clients from the initial assessment through to the final U.S. tax filings, including the potential exit tax and compliance considerations.

We support U.S. individual taxpayers in Europe with foreign reporting requirements, including Foreign Bank and Financial Accounts Reporting forms (FBARs/FinCEN 114), foreign disregarded entity filings, foreign partnership filings and foreign corporation information returns. We also advise business owners on U.S. tax-efficient ownership of non-U.S. entities. 

We support U.S. citizens and accidental Americans in Europe who need to regularize their U.S. tax position, including through the Offshore Streamlined Procedures where appropriate.

As Certified IRS Acceptance Agents, we can assist qualifying non-U.S. individuals in Europe with obtaining an ITIN, including where required for U.S. tax filings connected to U.S. investments, U.S. assets or other U.S. tax obligations.

We help U.S. citizens with foreign assets and non-U.S. individuals holding U.S. assets assess U.S. gift and estate tax considerations. Our support includes cross-border planning and the preparation of relevant U.S. gift and estate tax forms where required.

We assist non-U.S. citizens with income and estate tax planning for U.S. assets, including U.S. investment accounts, U.S. real estate and broader U.S. market exposure. We also support residual U.S. tax filings and pre-arrival planning for individuals moving to the United States temporarily or permanently.

Download our Tax Services flyer here

Our team is authorized to represent individuals before the IRS and relevant state tax authorities in connection with tax notices, audits and examinations, including matters affecting U.S. taxpayers abroad and non-U.S. investors with U.S. tax exposure.

Our Zurich-based team assists U.S. taxpayers in Europe with the identification, reporting and tax consequences of Passive Foreign Investment Companies (PFICs). We provide guidance on PFIC compliance and related planning considerations for individuals holding non-U.S. funds or investment products.

Download our PFIC flyer here

The Corporate Transparency Act (CTA), effective from January 1, 2024, introduced ownership reporting requirements for certain U.S. entities. While we do not provide direct CTA legal services, we can help clients with U.S.-linked structures understand when CTA considerations may arise and connect them with qualified legal experts who specialize in CTA compliance.

Download our CTA flyer here

We provide high-level analysis of the U.S. tax implications of holding or relinquishing a green card, tailored to the individual’s residence, investment profile and wealth planning objectives. We can also support the implementation of cross-border planning strategies where appropriate.

Download our flyer for Green Card Holders here

We support clients with U.S. trust filing and reporting obligations, including cross-border structures involving U.S. taxpayers, non-U.S. settlors, beneficiaries or trustees. Our approach combines technical knowledge of U.S. trust taxation with a client-focused perspective on compliance and tax positioning.

Download our flyer about the US Trust Filing Essentials here