MOORE  STEPHENS  EMERSON  GmbH
OUR SERVICES
U.S. INDIVIDUAL TAX RETURNS
Since American citizens and green card holders are subject to U.S. Federal income tax on their world wide income, the fact is that moving to Switzerland or any other country means your tax affairs instantly become much more complex. Preparing and filing your U.S. individual tax return, negotiating with the IRS and dealing with your personal tax planning as well as pro-actively planning to minimize your worldwide tax obligation is our specialty.

NON RESIDENT ALIENS

Even non-Americans may also have annual U.S. filing requirements - for example, non-U.S.partners in a U.S. partnership, owners of U.S. Property, or those doing business in the United States may need to file U.S. tax returns. With an in-depth expertise of U.S. tax laws, and the knowledge of Swiss and International individual taxation we can provide practical and tailored assistance in all areas of U.S. individual tax compliance and planning.

U.S.REAL ESTATE
Even if you are a non-resident of the United States and have a U.S. property which you are renting out, you may need to file a U.S. non-resident income tax return every year. We can assist you with these filings so you are fully compliant under U.S. Federal and State tax law. We can also help you to reduce or eliminate any U.S. withholding tax on the proceeds of the eventual sale of your property in the U.S.

VOLUNTARY DISCLOSURES
For delinquent filers we will negotiate with the IRS and state tax authorities on your behalf and prepare all overdue returns to comply with filing requirements.

TRUSTS
The U.S. tax system imposes complex tax and reporting obligations on U.S. taxpayers who set up trusts, or who are beneficiaries of trusts, even those set up overseas for perfectly valid business or investment reasons. We find that many of our clients and their professional advisers need clear advice on U.S. tax issues to avoid potentially expensive mistakes. We can assist you and your financial adviser in the proper reporting of trusts for U.S. tax purposes.

CERTAIN FOREIGN CORPORATIONS
We are also able to help our clients with issues regarding foreign companies they are involved with, including the preparation of Forms 5471, 1120-F, and other corporate related filings.

U.S. ESTATE AND GIFT TAXATION
There are certain exemptions and exclusions available for gifts and for estates that do not exceed certain limits. We help clients and executors of estates understand the U.S. rules and help with estate tax planning and the preparation of the returns.
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