Articles

Noch nie eine US-Steuererklärung abgegeben? Hier erfahren Sie, wie Sie als erstmaliger Steuerpflichtiger sicher starten können

Das US-Steuersystem ist fast einzigartig, da es die Menschen nicht nur nach ihrem Wohnsitz, sondern auch nach ihrer Staatsbürgerschaft besteuert. Mit anderen Worten: Alle US-Bürger sind verpflichtet, eine US-St...

How to pay US taxes online: Complete guide (2026)

US citizens and residents can pay US taxes online in 2026 through IRS Direct Pay, debit or credit card payments, an IRS Online Account, or EFTPS for existing users. Direct Pay is free and lets you schedule a payment up to 365 days in advance; if the withdrawal succeeds, you get credit for the day you selected, though processing can take...

Exclusive Citizenship Act of 2025: What it means for dual citizens in 2026

The Exclusive Citizenship Act of 2025 (S.3283), introduced by Senator Bernie Moreno (R-OH) on December 1, 2025, proposes banning dual citizenship for all US citizens. As of 2026, S.3283 remains at the first of 5 legislative steps: 1 cosponsor, no listed committee hearings, no markup vote, and no House companion bill. Dual citizenship is fully leg...

Foreign partnership US tax implications: what US taxpayers need to know in 2026

Foreign partnership US tax rules depend on 2 separate questions: whether a US person owns an interest in a foreign partnership, and whether a foreign person is a partner in a US partnership. US partners may face income reporting, Form 1065 overlap, FBAR, and Form 8938 obligations, while foreign partners in a US partnership may trigger IRC §1...

Best offshore savings accounts for US expats in 2026: rates, rules & top picks

The best offshore savings accounts for US expats in 2026 are usually FATCA-compliant instant-access, notice, or fixed-term accounts in stable jurisdictions such as Guernsey, the Isle of Man, Singapore, Luxembourg, and Gibraltar. Rates may range from about 3.5%–5.5% APY on selected products, but the FBAR threshold is $10,000. ...

Foreign RSU tax guide for US expats: how RSU tax works when living abroad in 2026

RSUs are taxed as ordinary income at vesting – federal rates up to 37%, plus 7.65% FICA – and any post-vest gain is taxed separately as a capital gain. When your restricted stock units vest, the full market value is added to your wages. Your employer withholds at the 22% (up to $1 million) federal supplement...