Guide fiscal transfrontalier
United States–Switzerland Tax
U.S.–Swiss tax issues often span two very different systems. Residency, employment, investments, Swiss pension arrangements, companies, real estate, estates and annual U.S. reporting have to be coordinated across both jurisdictions.
Vue d'ensemble
Une situation transfrontalière, deux systèmes fiscaux
U.S. persons living in Switzerland may remain subject to U.S. tax and reporting obligations while becoming taxable in Switzerland under federal, cantonal and communal rules.
The result is rarely a matter of filing two separate returns independently. Foreign tax credits, treaty provisions, social-security rules, pension classification, investment reporting and entity treatment should be coordinated from the outset.
Sujets fiscaux
Explore U.S.–Switzerland tax by topic
Résidence et déménagement
Moving to or from Switzerland, Swiss tax residence, treaty residence and arrival or departure years.
En savoir plus sur ce sujetEmploi et sécurité sociale
Swiss employment, U.S. employers, remote work, self-employment, assignments and social-security coordination.
En savoir plus sur ce sujetPlacements et retenues à la source
Brokerage accounts, dividends, interest, capital gains, ETFs, funds, PFICs and foreign withholding taxes.
En savoir plus sur ce sujetEntreprises et participations
Swiss AGs and GmbHs, U.S. LLCs, partnerships, founders, controlled entities and owner reporting.
En savoir plus sur ce sujetImmobilier
Swiss and U.S. property, rental income, financing, ownership structures and later sales.
En savoir plus sur ce sujetRetraites et pension
AHV, Pillar 2, Pillar 3a, 401(k), IRA, Social Security and cross-border retirement distributions.
En savoir plus sur ce sujetSuccessions et donations
U.S. estate and gift tax, Swiss cantonal inheritance and gift taxes, reporting and cross-border succession.
En savoir plus sur ce sujetDéclarations fiscales et rapports
Form 1040, FBAR, FATCA, Swiss tax returns, foreign entities and coordinated annual compliance.
En savoir plus sur ce sujetSituations courantes
Start with your actual U.S.–Swiss situation
U.S. citizen moving to Switzerland
Swiss residence, continued U.S. filing, investments, employment and pre-move planning.
Voir la situationU.S. citizen living in Switzerland
Coordinated U.S. and Swiss annual tax filings, foreign tax credits, FBAR and FATCA.
Voir la situationSwiss resident with U.S. brokerage account
U.S. securities, dividends, interest, capital gains and Swiss wealth-tax reporting.
Voir la situationU.S. person with Swiss Pillar 2 or 3a
Swiss pension taxation combined with U.S. income and information-reporting analysis.
Voir la situationSwiss GmbH or AG with U.S. owner
Swiss company taxation, U.S. entity reporting and possible CFC or Form 5471 implications.
Voir la situationU.S. LLC with Swiss-resident owner
Swiss classification of the LLC, U.S. reporting and owner-level tax treatment.
Voir la situation401(k) or IRA while living in Switzerland
Contributions, distributions, treaty treatment and Swiss taxation of U.S. retirement accounts.
Voir la situationInheritance between Switzerland and the U.S.
Estate, inheritance and gift-tax exposure, reporting and cross-border transfers.
Voir la situationGuides techniques
Key U.S.–Switzerland tax questions
When does Swiss tax residence begin?
Arrival, domicile, residence and the first Swiss tax year.
Lire le guideU.S.–Switzerland treaty residence
How residence and treaty coordination interact across both systems.
Lire le guideForeign tax credits for Americans in Switzerland
Coordinating Swiss income taxes with the U.S. Form 1116 system.
Lire le guideSwiss funds and ETFs for U.S. taxpayers
Why PFIC analysis matters before holding non-U.S. investment funds.
Lire le guideSwiss Pillar 2 and 3a for U.S. taxpayers
Swiss tax benefits do not automatically determine U.S. tax treatment.
Lire le guideFBAR and FATCA for Americans in Switzerland
Swiss accounts and assets under U.S. foreign-account reporting rules.
Lire le guideU.S. tax reporting for Swiss AGs and GmbHs
Foreign-corporation reporting and ownership analysis for U.S. shareholders.
Lire le guideU.S.–Switzerland social-security coordination
Employment, self-employment and cross-border coverage.
Lire le guidePerspectives des pays connectés
La même affaire transfrontalière vue des deux côtés
Perspective fiscale américaine
U.S. federal filing, citizenship-based taxation, foreign tax credits, FBAR/FATCA and international reporting.
Explorez la fiscalité et les déclarations américainesSwiss perspective
Swiss residence, cantonal taxation, investments, pensions and Swiss compliance for U.S.–Swiss cases.
Open taxrep.chU.S.–Germany
The parallel cross-border hub for taxpayers, founders, investors and families with German connections.
Explore U.S.–GermanyTaxRep U.S.
Retournez à la page d'accueil de TaxRep U.S. pour les services fiscaux nationaux et transfrontaliers.
Retour sur taxrep.usU.S.–Switzerland Tax Advice
Besoin d'une réponse coordonnée pour les deux pays ?
We help individuals, founders, investors and families identify the U.S. and Swiss tax consequences of the same cross-border situation and coordinate planning and compliance across both systems.
Discuss your U.S.–Switzerland case