Companies with employee assignments from or to the USA are required to fulfil all regulatory and tax requirements. We support them in doing so in order to minimise the associated tax risks.

Private clients requiring US tax advice also benefit from our expertise and coordinated advice on US and German tax law.

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Our range of services

Our US tax advisory services in detail:

Advising companies and employees on international employee assignments from and to the USA
- Advice on US and German tax law in German and English as well as the preparation of US and German income tax returns from a single source
- Advice on US payroll accounting:
  - Assessment of US payroll tax issues
  - Support with payroll processing for employees working in the USA (including checking payroll tax liability, performing US tax calculations, calculating US income tax prepayments)
- Advice on US social security, including application for the Certificate of Coverage
- Application for US tax identification numbers (ITIN, Form W-7)
Advice and tax optimisation for individuals (private clients)
- Support with the disclosure and taxation of income under the US tax amnesty (Streamlined Filing Compliance Procedures)
- Advice on inheritance and gift tax issues and preparation of necessary German and US tax returns (Forms 706 and 709)
- Advice on the correct taxation of shares held as private assets in foreign (non-US) partnerships and corporations. This includes in particular
  - Creation of the "Check-The-Box" Election
  - Classification as a "Controlled Foreign Corporation" (CFC) or "Controlled Foreign Partnership" (CFP)
  - Classification as a "Passive Foreign Investment Company" (PFIC Testing)
- Preparation of US and German tax returns for partnerships and corporations held as private assets (forms 5471, 8865 and 8858)
- Preparation of forms for the reduction of US withholding tax (Form W-8)
- Preparation of applications for US withholding tax refunds
- Coordinated US and German tax advice on the structuring of US asset investments
- Advice on US exit tax (when giving up US citizenship or a green card; Form 8854)
Advice and tax optimisation for partnerships and corporations
- Verification of tax obligations
- Application for US tax numbers (Form SS-4)
- Preparation of US tax returns
- Erstellung von Anträgen zur Reduzierung bzw. Erstattung von US-Quellensteuern

^{* We provide our advisory services subject to a review by KPMG of the admissibility of the provision of these services under professional law in the specific individual case.}

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