US Tax Law

Tax Evaluation of Your U.S. Residence or U.S. Business Activities

When structuring a US project (e.g. the establishment of a subsidiary or a longer US stay as an investor, employee or artist), a tax law review of the project or stay should not be missing. In this way, one can avoid that the US business or the US stay raises costly tax problems.

It is important to consider US tax law as well as double taxation treaties and the tax law of the home country. With respect to the U.S., it is also important to keep in mind that tax liabilities can arise at the federal level (federal tax) as well as at the state level (state tax) and even at the local level (local taxes).

Important Issues to Consider in Any Tax Evaluation

• Depending on the source of income and/or the place of performance, in which country must taxes be paid?
• If taxes are due in several countries, “tie breaker” rules can be used to clarify where taxes must be paid.
• Is the transaction or the income subject to a tax treaty; and, if so, how can the tax treaty be used to avoid double taxation?
• What strategies are there (for example, by selecting a particular corporate structure) to reduce or optimize the taxation of U.S. activities?

Tax Counsel for Companies

I provide U.S. tax law consulting services to companies regarding:

• compliance with tax and regulatory requirements for renunciations of U.S. citizenship
• the selection of U.S. business structure/entity (taking into account “check-the-box” procedures)
• the selection of the best place to incorporate your U.S. business (taking into account tax advantages and tax benefits)
• applications for reductions or refunds of U.S. withholding taxes (Form W-8)
• applications for U.S. tax numbers (e.g., ITIN and EIN)

Tax Counsel for Individuals

I also offer advice to individuals on U.S. tax law, particularly on issues

• compliance with tax and regulatory requirements for expatriates,
• the tax consequences of retaining or renouncing one’s green card (lawful permanent resident status)
• the tax consequences of retaining or renouncing U.S. citizenship
• tax optimization for extended sojourns in the U.S., e.g., as an artist or academic
• remedial options available to persons who have failed to fulfill U.S. tax obligations (“Streamlined Filing Procedures” and “Delinquent FBAR Submission”)
• US gift and estate taxes
• applications for US tax identification numbers (e.g., ITINs)

US Tax Return Preparation

When my clients need assistance with the preparation and filing of U.S. tax returns, I work with U.S. tax advisors (Certified Public Accounts) to ensure proper and timely filings of business and personal tax returns. As necessary I also represent clients in their communications with tax advisor and the U.S. Internal Revenue Service (IRS).

German Tax Consequences of U.S. Residence or U.S. Business Activities

A tax evaluation of any U.S. project must also account for cross border tax issues. For example, relevant German tax law may conflict with U.S. tax law, requiring a careful analysis of the relevant tax laws and any applicable tax treaty. Accordingly, I also cooperate with lawyers specializing in German, Swiss and Austrian tax law to ensure that the tax optimization of your U.S. residence or U.S. business activities is not jeopardized or hindered by a divergent interpretation by a German, Swiss or Austrian tax authority.