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2013 Year End Tax Planning and the 3.8% Medicare Surcharge (for Expats)

2013 Year End Tax Planning and the 3.8% Medicare Surcharge (for Expats)

13 Dec 2013 | Net Investment Income Tax (NIIT), US Tax

I think this quote from the August 2013 issue of the Journal of Accountancy sums it up pretty well: “The new surtax on net investment income will come as a surprise to many individuals… Even more surprising for individuals will be that most tax credits (e.g. the...

Is 2012 a Good Time to Realize Capital Gains? (Specifically for NL Residents)

10 Dec 2012 | Dutch Tax, Investing, Net Investment Income Tax (NIIT)

Assuming no last-minute changes, the maximum US tax rate on long-term capital gains is set to increase on January 1, 2013, from 15% to 23.8% (including a 3.8% Medicare surcharge on investment income over $250,000). There is a lot of advice going around for people to...
2012 Year-End Tax Planning for Dutch BV’s (and Other Privately-Held Corporations)

2012 Year-End Tax Planning for Dutch BV’s (and Other Privately-Held Corporations)

8 Dec 2012 | Dutch BV, US Tax

If the current “fiscal cliff” tax laws go into effect as scheduled, the maximum US tax rate on qualified dividends will go from 15% to 43.4%. What this means for owners of a Dutch BV is that you may have to “top off” your taxes on dividends...
Updated Foreign Bank Account Report (FBAR) Form and Instructions Available (Revised November 2011)

Updated Foreign Bank Account Report (FBAR) Form and Instructions Available (Revised November 2011)

24 Nov 2011 | FBAR

If you haven’t yet submitted your 2010 (or earlier) Foreign Bank Account Report (FBAR), make sure you use the latest version of Form TD F 90-22.1. The form should mention “Rev. November 2011” in the upper-left-hand corner. The latest form can be...

2011 Foreign Earned Income and Housing Exclusion Amounts

22 Feb 2011 | Foreign Earned Income Exclusion

For taxable year 2011, the maximum foreign earned income exclusion amount under §911(b)(2)(D)(i) is $92,900, figured on a daily basis, times the number of days during the year that you meet the bona fide residence test or the physical presence test. The foreign...
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