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Much of what we are reading about AI is frightening. Very intelligent people are warning about mass job displacement, manipulation, surveillance, loss of human control, and existential risk. Equally intelligent people describe extraordinary productivity, scientific progress, and a world of abundance. Perhaps the mistake is trying to decide to whether AI will be good or bad for humanity.
For years, the idea of taxing homeowners on a "theoretical rent" has baffled many in Switzerland. Why should you pay tax on income you never actually receive – the rent you'd pay yourself if you rented your own home?
November 2025
If you’re living in Switzerland and managing your own investments, you might be wondering what you can deduct on your Swiss tax return. The good news? There are some deductions available, but the rules are nuanced, vary between cantons, and apply only to specific types of fees.
This article summarizes the key federal rules, highlights common cantonal variations, and explains which investment-related fees are deductible. While deductions are limited, they can reduce the overall tax burden, making them worth reviewing.
September 2025
Not many of us are in our jobs for life these days. Most of us are likely to change employers at least once during our careers and for any number of reasons. At times of significant change, it’s very easy to forget about something like your employer pension but maybe it should be a bit higher on the list of things to pay attention to?
Have you ever wondered what happens to it when you change employers, your employment is terminated or perhaps you decide to take a career break? What if you have been away from work for a few years and have lost track of your Swiss pension altogether?
September 2025
Filing a Swiss tax return requires the taxpayer to declare all elements of their worldwide income and worldwide wealth. From a Swiss tax perspective this requires an understanding of how income and wealth are defined and taxed. Whilst income tax will be a familiar concept to most people, wealth tax or how it is assessed is not as common.
June 2025
What is a DA-1 and should I be using it?
This is not an uncommon tax query in Switzerland. The quick answer is:
It’s a form that can be filed with the Swiss tax return to claim back foreign (i.e. non-Swiss) withholding tax (WHT) on foreign dividend and interest income.
It is filed by Swiss tax resident individuals who have incurred withholding tax on their foreign (non-Swiss)) dividend or interest income.
As one might anticipate however, the full answer is a little more involved. If you are a Swiss tax resident with investment accounts anywhere in the world, this article will be relevant to you.
June 2024
We are a week away from April 18, 2022, the US tax payment deadline. If you are a US taxpayer outside of the United States on April 18, 2022, you will receive an automatic tax-filing deadline through June 15, 2022. Important! This is an extension file, NOT an extension of time to pay.
March 2022
It is already the end of March, which means you have likely received all your tax documents and maybe even started the preparation of your 2021 US tax return. If you are worried about an unexpected tax bill, there are a few last-minute strategies you may be able to take advantage of.
March 2022
Each year the IRS provides updated information related to the new tax year. Use this guide as a quick reference to the most common dates and tax provisions for American Expats.
February 2022
“This article is part three of a three-part series. Each article will dive into one part of the Swiss pension system”
January 2022
“This article is part two of a three-part series. Each article will dive into one part of the Swiss pension system”
January 2022
“This article is part one of a three-part series. Each article will dive into one part of the Swiss pension system”
January 2022
“A Roth conversion is one of the most classic and effective tax planning tools available to U.S. taxpayers. If your taxes rise a Roth IRA conversion or contributions can save you a considerable amount of money in taxes over the long term. However, there can be major drawbacks to this strategy for U.S. citizens who are currently living abroad or planning to retire abroad.”
February 2021
“US citizens who live and work abroad are subject to an annual US tax filing requirement on their worldwide income. This may mean a tax liability in your resident country as well as in the US. Many Americans are surprised to learn they have this additional US tax liability. Making an estimated tax payment will help you avoid additional underpayment penalties. The IRS expects to receive its tax throughout the year, through estimated tax payments. If you do not pay enough tax through the year, you may be charged an additional underpayment penalty, even if you are due a refund when you file your tax return.”
January 2021
“For many Americans, Social Security income plays an integral role in retirement planning, and while retirement planning is generally straightforward for Americans with income solely from US employment that pays into Social Security, the situation becomes more complex when income from multiple countries is involved.”
Kitces | December 2020
“Most people find unnecessary acronyms annoying. But that’s TBE. Let’s talk about some acronyms that are important for your 2020 tax and financial planning and why you need to think ahead.”
December 2020
“While Switzerland is embracing virtual currencies, the Internal Revenue Service (IRS) is taking notice. Back in 2014 the IRS ruled that Bitcoin and other “convertible virtual currencies” are treated as property, not currency. This means every time a virtual currency is bought or sold, it triggers tax consequences, much like buying or selling a stock.”
December 2020
“Pumpkin pie on the brain? Thanksgiving is a reminder that even in a year like 2020, we have many things to be thankful for. With Giving Tuesday just around the corner it’s a great time to think strategically about your charitable giving.”
November 2020
“Many advisors and tax planners are touting 2020 as ‘The Year of the Roth Conversion’. In most cases, this is excellent advice. Federal tax brackets are at historically low levels; the Federal tax rate was as high as 94% in 1944. However, this advice may not be in your best interest, for example, if you are a US citizen living abroad or are in a higher federal tax bracket.”
November 2020
“Yes, we are in a global pandemic, but that has not stopped Americans from researching how they can move abroad. If you find yourself googling, we have saved you a step by compiling a quick guide to help you prepare.”
November 2020
