INDIVIDUALS

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In general, U.S. persons and permanent residents (a.k.a “green-card” holders), even those living outside the United States, must report their worldwide income, and therefore are required to file certain U.S. tax and other informational returns unless exempt under very limited circumstances. Non-U.S. persons (a.k.a “non-resident aliens” or “NRAs”) may also be subject to U.S. taxation based on certain U.S. source income, investments, or business activities.

The ATAS team will provide you with the highest quality of professional advice and U.S. tax preparation, in order to complete and timely file your individual income tax returns and other tax related documents.

If you are not a U.S. person but have income arising in the U.S. or U.S. tax related issues, ATAS will help analyze your U.S. tax situation. Please also ask us about how ATAS deals with issues related to Switzerland’s Pillar 2 and Pillar 3 pensions and withholding tax.

OUR TAXATION SERVICES EXTEND TO


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U.S. Income, estate and gift tax returns for both U.S. and non-U.S. persons

If you are not a U.S. person and have U.S. income or U.S. tax related issues ATAS will help analyze your U.S. tax situation. Click here for more detailed on our page about U.S. alien residents.

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U.S. Informational returns and forms for non-U.S. assets or financial accounts

ATAS can help you with reporting distributions from Foreign Trusts. Please consult our web page on distribution reporting by clicking here.

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Death of a U.S. person

ATAS will assist with the preparation of all the necessary documents in case of death of a U.S. person.

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FBAR, Foreign Bank Account Reporting Form, preparation for persons living in the U.S. and outside of the U.S. for all its clients

U.S. persons are required to report all their non-U.S. bank accounts regardless of where they live in the world. ATAS can prepare these annual Foreign Bank Account Reporting forms, commonly called FBARs.

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Non-U.S. and U.S. deferred compensation and stock options

ATAS can advise you on the tax benefits and risks associated with deferred compensation and stock options as it relates to your specific tax situation.

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Non-U.S. and U.S. pension and social security benefit plans.

ATAS can answer your tax questions related to Switzerland’s Pillar 2 and Pillar 3 pensions and withholding tax.

DISCLOSURES-NON COMPLIANT US PERSONS

ATAS can assist you to regularize your tax situation by providing you with legal expertise, and an advanced accounting team to guide you through one of four options for non-compliant U.S. persons to regularize their U.S. tax situation.

FIDUCIARIES

ATAS assists Trustees and beneficiaries with their foreign trust (Foundations and other entities) reporting requirements and other tax related filing responsibilities.

FATCA

The Foreign Account Tax Compliance Act (“FATCA”) is U.S. legislation aimed at combating tax evasion by U.S. taxpayers through the use of non-US accounts and assets.