US Estate, Wealth and Property Tax Service
US Tax Service:
U.S. Inheritance, Wealth & Property Tax Services
Sesch USA LLC provides end-to-end U.S. support for estates, lifetime gifts, trusts, and real estate—covering federal and state filings, valuations, basis planning, FIRPTA, and audit representation. Where cases touch Germany or Switzerland, we coordinate with our country teams so cross-border issues are handled consistently and your data is provided once. We align our work with the topics in our U.S. Inheritance, Wealth & Property Tax Guide (including its subpages).
Table of Contents
1) Scope & Engagement Model
We assist U.S. families, international owners (especially from Germany and Switzerland), family offices, and closely held businesses on inheritance, wealth, and property tax matters. Our services span planning, valuations, filings, controversy defense, and cross-border coordination. For an overview of topics and definitions, see our U.S. Inheritance, Wealth & Property Tax Guide.
Execution: All U.S. work is performed by Sesch USA LLC. If your facts connect to Germany or Switzerland, our country teams join (and share the same dataset) to align treaty positions, credits, and reporting—no duplicate data requests.
2) Estate & Gift (Federal)
Forms 706 & 709, portability & elections
We prepare and file Form 706 (Estate) and Form 709 (Gift), manage portability elections, DSUE computations, late/fixed elections where available, and advise on marital/charitable bequests. For non-resident estates with U.S. situs assets, we address treaty claims and deductions to optimize liability.
Basis step-up, appraisals & documentation
We coordinate qualified appraisals for real estate, operating businesses, and marketable securities; reconcile date-of-death vs. alternate valuation dates; and build a defensible basis file for future dispositions. Proper basis tracking avoids double taxation when beneficiaries later sell assets.
Trusts, foreign beneficiaries & information returns
We support trust compliance and beneficiary reporting, including information returns where foreign trusts or beneficiaries are involved. We align U.S. trust distributions with German/Swiss tax treatment when relevant and ensure documentary consistency across jurisdictions.
3) State-level Estate/Inheritance Taxes
Several states impose their own estate or inheritance taxes with thresholds and definitions that differ from federal law. We determine exposure based on domicile, residency, and asset location; file required state returns; and coordinate credits to prevent double taxation. See the state section of our U.S. Guide for a high-level map of state regimes.
4) Property Taxes & Real-Estate Transactions
FIRPTA & withholding on U.S. real estate
For non-U.S. sellers of U.S. real property interests, we manage FIRPTA compliance (forms, reduced withholding certificates), coordinate buyer/escrow instructions, and connect the transaction to your estate/gift plan and basis records. Where estates or trusts dispose of property, we align step-up and reporting so gain/loss is computed correctly.
Local ad valorem property tax administration
We set up a property-tax calendar for assessments, exemptions, appeals, and payments. For multi-state portfolios, we standardize notices and evidence packages so assessments can be reviewed and challenged efficiently.
Sales, step-up coordination & gain reporting
We compute gain/loss for asset or equity sales (including partnership/LLC interests), reconcile step-up and transaction costs, and prepare the federal/state reporting. When foreign heirs or owners are involved, we coordinate withholding and treaty disclosures.
5) Cross-Border Coordination (DE/CH as needed)
Cross-border estates and property require consistent positions across jurisdictions. Sesch USA LLC leads the U.S. side and involves our German and Swiss teams where necessary to align treaty claims, foreign tax credits, PE/real-estate situs rules, and documentation. We operate a shared dataset so information is captured once and reused—reducing friction and audit risk.
6) How We Work
- Discovery: Family/ownership map, asset inventory, jurisdictions, timelines.
- Design: Estate/gift plan, trust architecture, property-tax roadmap, state exposure review.
- Valuations & evidence: Appraisals, basis files, exemption/credit documentation.
- Filings & representation: Federal and state returns; IRS/state correspondence, notices, and audits.
- Lifecycle support: Ongoing property-tax administration, trust distributions, and coordination for subsequent sales or reorganizations.
Speak with a U.S. Inheritance & Property Tax Team
Planning gifts, administering an estate, or selling U.S. real estate? Sesch USA LLC handles your U.S. filings and—if Germany or Switzerland is involved—coordinates with our country teams so every cross-border aspect is covered using one consistent dataset.