Blog

Updated in June 2024, this article defines the types of income that qualify as net investment income (NII) and breaks out the qualifying income thresholds based on filing status. We also present a high-level overview of strategies that may be used to mitigate NIIT and answer a few common questions.
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Questions around the foreign gift tax typically arise when an American receives money from a non-US person. Chief among these are: “Do I have to pay tax on a foreign gift?” and “Do gifts count as income?” The short answer to both of those questions is no, at least as far as the IRS is concerned. But, there are some key details to be aware of.
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As an American, filing U.S. taxes while living abroad can be challenging if you don't know where to start. U.S. expatriate taxes involve careful cross-border planning to ensure that you aren't being double taxed and your taxation is optimized for your location. This guide has been updated for 2025 to help you successfully navigate U.S. expat tax season.
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Retiring in Switzerland offers U.S. expats a high quality of life, stunning scenery, and excellent healthcare. Key considerations include the retirement age, financial resources, and health insurance. U.S. citizens need to meet specific requirements and manage tax implications and cost of living.
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Roth conversions: with TCJA/OBBB-era rates still in place, see when a year-end conversion makes sense (rules, pitfalls, and expat notes).
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Citizenship-based taxation impacts U.S.-connected people, including citizens, green card holders, and others with U.S. ties. This article explores the complexities of American tax obligations for those living abroad, providing insights for expats and anyone planning to move overseas. Understanding these regulations helps ensure compliance and minimize tax liabilities while navigating the unique challenges of living outside the United States.
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Does Germany have Social Security? Learn how the German pension works, the pension age, and how much you might get—plus U.S.–Germany coordination.
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Switzerland’s family allowance helps with the cost of raising children. It’s a national system with federal minimums, topped up by the cantons. There are two main benefits everywhere in Switzerland: a child allowance (generally until age 16) and an education/training allowance (for apprentices and students up to age 25). Some cantons also pay birth or adoption grants.
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