U.S. Tax Filing Obiligations of Foreign Corporations (2/3)
As of: 10/2026
A foreign corporation that invests or does business in the United States may also have to file U.S. tax returns. The basic framework is largely the same as the one we set out for individuals in the first part of this series. For corporations, however, several additional layers apply: classification as a corporation, the so-called Branch Profits Tax, and a much stricter reporting and penalty regime.
Selling Shares in U.S. Companies: Up to USD 15 Million of Gain Tax-Exempt?
As of: October 2026
In the U.S., up to USD 15 million (or more) of gain from the sale of stock in a U.S. company can be tax-exempt. Not per se, but, as usual, under certain conditions. That number really made me sit up at Startup Cincy Week 2026.
U.S. Tax Filing Obligations of Foreign Individuals (1/3)
As of: September 2026
When our clients invest in the United States or conduct activities there on a temporary basis, the question inevitably arises at some point: do I actually have to file a U.S. tax return? The answer is rarely a straightforward yes or no, because it depends on several successive decision points.
Penalties of up to EUR 50,000: FATCA Compliance Challenges for German Venture Capital Funds
As of August 2026
By July 31 of each year, German Financial Institutions must submit their FATCA reports to the German Federal Central Tax Office. Since February 14, 2026, failures to submit reports, incorrect reports, or late reports may result in administrative fines of up to EUR 50,000.
A Year in Cincinnati: Why Am I Here?
As of August 2026
Since early July 2026, I have been spending a year at Clark Schaefer Hackett (CSH) in Cincinnati, Ohio. Why? I am building Ypsilon’s US Tax Desk and deepening my understanding of US tax practice exactly where it is carried out every day. Alongside that, I am preparing for the Enrolled Agent examination.
