USA

Americans abroad

FATCA, worldwide taxation by citizenship, IRC 877A exit tax: the US file requires dedicated attention.

Global taxation by citizenship

The United States taxes its citizens on worldwide income regardless of residence. The Ticino forfait does not relieve them of IRS obligations.

FATCA and Swiss banks

Swiss banks accept US clientele in restricted numbers and with significant compliance burdens. We pre-screen institutions that maintain a dedicated US desk.

Exit tax (citizenship renunciation)

For those considering renunciation of US citizenship (covered expatriate), IRC 877A applies a mark-to-market exit tax. A technical and personal decision requiring 12-24 months of coordinated planning.

FBAR and FATCA reporting

Annual reporting obligations (FinCEN 114, Form 8938) remain in force. We prepare the information dossier for the client's CPA.

First contact

Write to us in fluent Italian, English or French. Within the team we also speak German, Spanish, Portuguese, Russian, Chinese and Arabic — available upon request.

The first written exchange checks whether we can help. Personalised advice and coordination require an agreed paid mandate. Please do not send sensitive documents through this form.

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