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US Tax Services

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The challenge

US citizens, and those with US connections (e.g., Green Card holders, US-situs investments/assets, business travelers, etc.) can be exposed to a myriad of tax rules, regulations, and reporting requirements when living/working abroad. ​
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The changing US and global tax landscape makes navigating this area of life even more complicated. Given US persons living and working abroad generally have an interlocking Swiss/foreign tax jurisdiction to manage with their US tax compliance obligations, Americans abroad can be faced with a daunting task. ​
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Our dedicated US tax team is uniquely positioned to handle the challenges faced by individuals with US tax connections, as well as those faced by employers sending employees abroad. Leveraging Deloitte vast global network, our team is able to offer tailored solutions to meet your individual needs with respect to almost any country combinations and tax compliance/consulting matters.

Explore Our Tax Services

Explore our solutions

  • Planning for the timing of certain distributions and transactions prior to or after the start of the US tax residency.
  • Associated tax issues in becoming a 'US Person', including foreign asset reporting, estate and gift taxes.
  • Advice on payroll and social security withholding and tax planning opportunities.
  • Taxation of incentive compensation arrangements and available elections for optimising the tax position.
     
  • Advice on the tax and estate implications of divorce where one party is a US Citizen.
  • Election available to a US taxpayer whose spouse is a foreign citizen.
     
  • Advice regarding the implications for US Income tax, US estate and gift tax.
  • Comprehensive review of the foreign pension plans and deferred compensation arrangements, as part of expatriation tax planning
  • Advice regarding capital gains tax planning, charitable donations.
  • Maximization of foreign tax credits and other deductions.
  • Bespoke advice on matters such as taxation of pension contributions and/or distributions.
  • Estate and gift tax planning and compliance services.

Our thinking

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Swiss Immigration Update: A review of 2024 and preview of upcoming changes in 2025

As we enter 2025, we would like to reflect on the past 12 months, summarise the developments, look ahead to the new year, and elaborate on expected changes from an immigration perspective.
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Contact our expert

Geoffrey Leys

Geoffrey Leys

Partner
+41 79 818 35 80
Jack Nettis III

Jack Nettis III

Senior Manager, Global Employer Services
+41 58 279 8263