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9 articles

Corporate · Sep 22, 2026
Form 5471: which category of filer are you?

What you file for a foreign corporation turns on how you came to hold the interest, not on the size of the business. Two shareholders in one company can owe quite different schedules.

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US Tax · 6 min
Renouncing U.S. citizenship: the tax side of the decision

An immigration decision with a tax settlement attached - and the settlement is the part people tend to discover late.

Sep 22, 2026
Estate Tax · 6 min
Gifts, inheritances and the U.S. person: who reports what

A transfer that is untaxed where you live can still be reportable in the United States. The distinction between owing tax and owing a return catches most people out.

Sep 22, 2026
Streamlined · 7 min
Streamlined Filing Compliance Procedures: who qualifies

The route back for taxpayers whose failure to file was non-wilful - and why the certification, not the returns, is the part that needs the care.

Sep 22, 2026
Corporate · 5 min
Form 5471 Schedule O: Foreign Corporation Acquisitions, Disposals and Reorganizations

Form 5471 Schedule O reports certain events involving foreign corporations, including their organization or reorganization and acquisitions or disposals of their shares. It is generally required for Category 2 officers and directors and Category 3 shareholders, subject to applicable exceptions.

Sep 4, 2026
5 min
DAFT Visa Renewal: How Americans Can Extend Their Dutch Residence Permit

Have you fallen in love with your life in the country of tulips and windmills, but your permitted time abroad is coming to a close? For U.S. citizens living in the Netherlands under the Dutch-American Friendship Treaty (DAFT), there are only two short years granted to establish a business and settle into Dutch life. That time can fly by quickly, leaving expats with growing anxiety over what comes next. The good news is that renewing a DAFT residence permit is generally quite straightforward.

Sep 4, 2026
Netherlands · 5 min
DAFT Visa Renewal: How Americans Can Extend Their Dutch Residence Permit

Have you fallen in love with your life in the country of tulips and windmills, but your permitted time abroad is coming to a close? For U.S. citizens living in the Netherlands under the Dutch-American Friendship Treaty (DAFT), there are only two short years granted to establish a business and settle into Dutch life. That time can fly by quickly, leaving expats with growing anxiety over what comes next. The good news is that renewing a DAFT residence permit is generally quite straightforward.

Sep 4, 2026
Netherlands · 5 min
Expired Green Card Holders in the Netherlands: Do You Still File U.S. Taxes?

Living in the Netherlands with an expired green card does not automatically mean that your U.S. tax filing obligations have ended. The expiration date on the physical card generally affects the document’s validity, but not your underlying status as a U.S. lawful permanent resident.

Sep 4, 2026
Netherlands · 5 min
Step-by-Step Guide to the DAFT Application Process

The process can be confusing to people coming to the Netherlands for the first time. How can you have the required money in a Dutch business bank account when you can’t open one without your KvK registration or BSN? At the same time, you can’t get the BSN until you move and register with the municipality. Further still, you can’t move without the DAFT visa which requires the bank account, BSN and KvK registration!

Sep 4, 2026