Welcome to USTAXFS
就像我们35年前成立时一样，高度独立, and with offices in London, Zurich, Geneva, and the Nordics, we do US tax advice, compliance and planning better. 通过投资于专业人才和授权我们的专业员工, our teams of US and US/UK tax accountants and US attorneys provide a world-class service you can rely on. Delivering consistently high-quality, compliant filing and planning decisions, tailored to your unique needs and goals.
Private Client & Individual
US and UK Tax Services
根据法律规定，所有美国人都必须提交年度所得税申报表和所需的信息申报表, to report worldwide income, capital gains and non-US assets, no matter where they live. This can be complicated and daunting, therefore, 我们的私人客户团队在美国税务的各个方面都有丰富的经验和最新的知识, including tax return preparation, compliance and planning. Find Out More
由于跨境财务规划和国际税收问题比较复杂, our Private Client Group includes highly qualified experts in both US and UK tax advisory and compliance for US-connected individuals, 包括美国/英国跨境税务筹划的复杂专业知识. We are also members of the GGI Global network with professional tax and legal advisors in 126 countries around the world to support complex multi-jurisdictional cases. Find Out More
Our dedicated local teams based in Zurich and Geneva specialize in all aspects of US tax advisory and compliance services. Expats ourselves, living and working in Switzerland, 我们会说多种语言，对当地文献有深刻的理解, regulations and cantonal systems, as well as how to navigate international tax. Find Out More
Many American citizens who have lived outside the United States for a number of years find it increasingly difficult to reconcile paying and reporting taxes on worldwide income to the US. 出于个人或经济原因，个人可能决定放弃其美国公民身份. Under certain circumstances, 然后，美国可能会在移民时征收移民税或“美国出境税”. Find Out More
Trusts, Estates & Family Offices
US-Connected Tax Services
There are many benefits of using a trust, including asset protection and management, 代际规划和所得税和遗产税的目的. However, the US tax treatment of trusts can be complex, so our dedicated US Trust division offers up-to-the-minute advice and ensures you avoid the substantial compliance issues that affect US taxes on foreign income. Find Out More
美国纳税人经常参加外国养老金计划，因为这些计划可能很有用, tax preferred, 税务居民所在司法管辖区的投资工具, 但在其他司法管辖区受到不同的对待. 在向美国国税局报告时也会出现复杂性, 鉴于对违规行为的巨额处罚. 但我们可以帮助您，无论您是美国个人还是养老金提供者. Find Out More
生前或死后的转让将对美国遗产和赠与税产生影响. We review your income and estate plan completely for US tax implications and assist in the development of a lifetime gifting program, or appropriate estate structure, 当不可避免的事情发生时，尽量减少影响. 我们还为公民和非美国居民准备赠与税申报表和遗产税申报表. Find Out More
失去一个人从来都不是一件容易的事，没有管理一个人的财产的复杂性. We can work with your advisors and help navigate the process during this difficult time to ensure the complexities of the estate and its US tax compliance are in order. Find Out More
Funds & Partnerships
US-Connected Tax Services
Investment Funds with US investors and/or US investments have extensive US reporting requirements. To navigate the extremely complex US tax system, our dedicated team of highly experienced, fund-focused US tax professionals offer customized services for every stage of a fund’s lifecycle. This includes structuring, advice on including US investors, US tax compliance and support for a clean exit. We specialise in K-1, K-2 and K-3 reporting for investors, CFCs (Controlled Foreign Corporation), 以及PFIC(被动外国投资公司)测试. Find Out More
与公司相比，国内和国外的合伙企业都有不同的税收待遇. 他们提交年度信息申报表，但自己不缴纳所得税. Instead, 他们将利润或亏损分配给合伙人(个人), corporations, trusts) using K-1 forms. 在私募股权和风险投资中常见的有限合伙企业就属于这一类. 在美国开展业务的外国合伙企业通常会提交美国合伙企业收入申报表, and non-US partners may need to file US non-resident income tax returns (individuals) or a US Income Tax Return of a Foreign Corporation (corporations). Non-US partnerships with US partners may face complex US reporting requirements even without US operations. Find Out More
Entities that are either a US-based or foreign partnership are required to designate a Partnership Representative to serve as the direct contact with the IRS for all taxable years. We are well placed to be a trusted and knowledgeable Partnership Representative to limited partners, general partners and limited liability companies. Find Out More
Corporations, US Expansion & FATCA
公司与合伙企业等其他商业实体有不同的税收待遇. 作为一家综合性的跨国税务律师和会计师事务所, we work with many types of corporate entities where there are US connections and are an attractive alternative to the Big Four in terms of fees, 在多个司法管辖区工作的经验和证明的历史. 我们以咨询身份为企业提供支持，并通过我们的美国合规服务套件为企业提供支持. Find Out More
美国仍然是寻求扩大业务规模的公司的重点市场, particularly with US-based investment, but the regulations and set-up can be daunting. 我们的专业美国拓展团队就如何在美国设立公司向企业提供建议, including on a Federal and State level. 我们与美国移民公司建立了关系, commercial law, fund raising, sales tax and various government agencies including SelectUSA (a commercial arm of the US government) and the UK Department for Business and Trade. Find Out More
The Foreign Account Tax Compliance Act (FATCA) is a US federal law that is intended to target US Persons who may be concealing assets held in foreign accounts. 当相关金融机构根据FATCA识别其美国客户时, they must report them to the IRS. 如果纳税人的美国纳税申报表或信息报告没有提交, or incorrectly filed, 这位美国纳税人可能会受到民事处罚，甚至可能受到刑事指控, and the bank may be fined. 我们可以帮助您将您的文件更新并符合要求. Find Out More
Featured Specialists
Tax Director & US Attorney
London
Andrew Aldridge拥有超过40年的国内和国际税务经验. Prior to joining USTAXFS, 他曾担任商业澳门新葡新京官方部税务部经理, Inc., a major debt resolution company in the US, 他在哪里负责公司的全球税务事务.
安德鲁还在菲利普斯石油公司工作了18年以上, 他曾在一家财富50强能源公司的税务和法律部门任职. During this time, 他在英国担任了五年多的菲利普斯税务顾问, 主要关注国际融资问题.
Andrew’s current focus is on the US and international tax aspects associated with non-US trusts and their US beneficiaries; specifically planning to meet the complex US income tax compliance and informational reporting associated with such trusts.
随着美国税收制度变得越来越复杂, Andrew also assists those US taxpayers who wish to give up their US citizenship while minimizing the impact of the confiscatory Exit Tax now imposed on expatriation.
Andrew holds an LL.M. from Southern Methodist University, a J.D. from the University of Oklahoma and a B.A. from the University of Kansas. 他是俄克拉荷马州的执业律师.
International Corporate Tax Director
London
拥有25年美国国内和国际税务经验的律师, Brad advises on corporate structures, private investors, venture capital, and private equity funds. 他在美国和欧洲都有四大会计师事务所的经验(安达信), PwC and Deloitte) working with large multinational companies as well as fast-growth companies on US corporate and international tax topics, from both inbound and outbound perspectives. While working at PwC in Silicon Valley, he assisted in the due-diligence processes and structuring of acquisitions for clients ranging from start-ups to Fortune 500 companies, as well as large venture capital firms.
布拉德的时间都花在管理公司部门上了, which has a particular focus on funds, both US investors into foreign funds, and foreign funds who invest in the US.
布拉德专长的另一个重点是美国扩张. He advises start-ups and early-stage tech companies on the tax issues of doing business with US customers, 为美国投资者构建结构，并在美国开展业务.
He speaks regularly at conferences on both these topics to industry professionals and businesses with potential US tax obligations.
Brad has a J.D. from The George Washington University and a B.S. 伊利诺伊大学厄巴纳-香槟分校会计学专业毕业. 他是伊利诺斯州的执业律师.
Insights
For our full library of articles click here
UK Spring Budget 2024
Harry Swift | March 06, 2024
The UK’s Chancellor of the Exchequer delivered his Spring Budget today to a rowdy House of Commons that had to
Your Guide to Foreign Trusts
Tas Meghani | March 04, 2024
This article aims to serve as your comprehensive guide to understanding the nuances of foreign trusts. Whether you’re a trustee, grantor,
Streamlined Voluntary Disclosure Explained
David M. Daley | February 07, 2024
PLEASE NOTE: The section below on Controlled Foreign Corporations was added on the 25th of April, 2024. The IRS offers
Top 12 Tips About FATCA
James Debate | February 07, 2024
适用于居住在国外或投资海外的美国人(美国人), 外国账户税收遵从法案(FATCA)要求外国金融机构
US Estate Tax Guide for Non-Residents
Gregory Dean | January 31, 2024
The United States imposes an estate or succession tax on the transfer of specific US situs assets owned by a
2023年美国税收变化-个人，遗产 & Gift Taxes
Ashish Jain | January 29, 2024
The annual tax filing season commences today and we are delighted to summarize some important changes to 2023 tax year
Join us for our events
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Doing Business in the USA Masterclass
May 23, 2024
We are delighted to be participating in tthe Scottish North American Business Council’s (SNABC) Doing Business in the...