Recently, Flott & Co. assisted a client apply for a Certificate of Loss of Nationality of the United States (“CLN”) based on his relinquishment of US citizenship in 1984. He has now succeeded in obtaining an official CLN from the US Department of State, showing that he ceased being US citizen as of March 1984.…
DetailsOn December 3, 2012, the US and Switzerland initialed a bilateral agreement to implement Foreign Account Tax Compliance Act (FATCA) (the agreement must still be approved by the Swiss Parliament). Previously, on November 20, 2012, Spain announced that it had agreed to a bilateral agreement implementing FATCA and on November 19, 2012, the IRS announced…
DetailsOn November 19, 2012, the IRS announced that the US and Mexico have signed a bilateral agreement to implement the Foreign Account Tax Compliance Act (FATCA). This announcement comes just a couple days after the November 14, 2012 announcement that the US and Denmark signed a similar bilateral agreement to implement FATCA. With the addition…
DetailsThe Internal Revenue Service (IRS) announced on November 19, 2012, that the US and Denmark have reached an agreement for information sharing to improve tax compliance and implementation of the Foreign Account Tax Compliance Act (FATCA). This development fits with the Treasury’s earlier announcement that it is negotiating similar agreements with more than 50 countries. The…
DetailsThese publications do not constitute legal advice. Further information regarding this notice. As of 2009, the Internal Revenue Service (IRS) estimated that more than 7 million US citizens live outside of the US. However, according to the IRS’s 2006 data only 669,701, a fraction of the citizen living abroad, filed tax returns claiming exclusion for…
DetailsFlott & Co. recently contacted the Department of State, suggesting that Volume 7 (Consular Affairs) of the US Department of State Foreign Affairs Manual (“FAM”) be revised. Specific guidance is needed for cases when former US citizens living abroad wish to establish that they relinquished their US citizenship at a date in the past and a Consular…
DetailsFlott & Co. recently contacted the Department of State, suggesting that Volume 7 (Consular Affairs) of the US Department of State Foreign Affairs Manual (“FAM”) be revised. Specific guidance is needed for cases when former US citizens living abroad wish to establish that they relinquished their US citizenship at a date in the past and a Consular…
DetailsThese publications do not constitute legal advise. Further information regarding this notice. Confusion at two US Consulates in Canada during recent relinquishment cases initiated by Flott & Co. clients revealed the need to develop forms and documents for use in establishing the intentional loss of US citizenship in the past. The current form, Form DS-4079,…
DetailsVolume 7 of the U.S. Department of State Foreign Affairs Manual (FAM) sets out the legal basis upon which Consular Officers are to deal with the loss of U.S. citizenship. In a nutshell 7 FAM 1211 states that US citizens cannot lose their citizenship involuntarily. Instead, a US citizen must establish that he or she committed an…
DetailsVolume 7 of the U.S. Department of State Foreign Affairs Manual (FAM) sets out the legal basis upon which Consular Officers are to deal with the loss of U.S. citizenship. In a nutshell 7 FAM 1211 states that US citizens cannot lose their citizenship involuntarily. Instead, a US citizen must establish that he or she committed an…
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