Quick Overview: US Tax Obligations for Americans Living in Mexico
| Category | What You Need to Know |
| US Tax Filing | Most US citizens and Green Card holders who meet the IRS filing requirements must file an annual Form 1040, even while living in Mexico. |
| Mexican Tax Residency | You generally become a Mexican tax resident if your permanent home is in Mexico, or if your center of vital interests (income source or professional base) is there — there is no fixed day-count rule like the US substantial presence test. |
| Mexican Income Tax | Employment and business income is generally taxed under ISR's progressive brackets, ranging from about 1.92% up to a top rate of 35%. |
| Social Security | Employees and many self-employed individuals generally contribute to IMSS, Mexico's social security and public health insurance system. |
| Tax Relief | Eligible taxpayers may reduce double taxation by claiming the Foreign Tax Credit (Form 1116), the Foreign Earned Income Exclusion (Form 2555), or applicable treaty benefits. |
| US–Mexico Income Tax Treaty | The treaty may reduce double taxation in certain situations, such as tie-breaker residency rules and reduced withholding, but the Saving Clause generally preserves US tax obligations for US citizens. |
| US–Mexico Totalization Agreement | The 2004 US–Mexico Social Security Agreement was signed but has never entered into force, so eligible workers may currently face Social Security contributions in both countries with no coordination between the two systems. |
| FBAR & FATCA | FBAR is generally required if foreign financial accounts exceed $10,000 in aggregate. Form 8938 may also apply if your foreign financial assets exceed the applicable IRS thresholds. |
| Mexico Tax Filing Deadline | Individual tax returns are generally due by April 30 for the prior calendar year. |
| US Filing Deadline | Americans abroad generally receive an automatic extension to June 15, with an extension to October 15 available upon request. |
Need help navigating US taxes as an American in Mexico? Whether you’ve just relocated or have called Mexico home for years, the overlap between fideicomiso reporting, ISR residency rules, and a Social Security agreement that isn’t currently in force can get complicated fast. Universal Tax Professionals provides specialized US expat tax services to help you sort out what applies to your situation on both sides of the border.
Tax Residency in Mexico
Mexican tax residency is governed by Article 9 of the Código Fiscal de la Federación (Federal Tax Code), enforced by the SAT (Servicio de Administración Tributaria), Mexico’s tax authority. Mexican law does not start with a simple day-count. Instead, it applies a layered test:
Permanent Home
The first question SAT asks is where your permanent home is located. If your only permanent home (Casa Habitación) is in Mexico, you are generally considered a Mexican tax resident, regardless of how many days you physically spend in the country.
Center of Vital Interests
If you maintain a permanent home in both Mexico and another country, SAT looks at your “center of vital interests.” You’re treated as a Mexican tax resident if either applies:
More than 50% of your total income in the preceding calendar year came from Mexican sources.
Mexico is the primary base of your professional activities.
You may become a Mexican tax resident before spending six months in Mexico if your home, family, or economic interests are primarily based there. Spending significant time in Mexico on a tourist visa does not automatically make you a tax resident, although your overall circumstances may still be reviewed by the Mexican tax authorities.
The 183-Day Rule: A Practical Trigger, Not the Whole Story
The “183 days” figure widely cited online does have a real basis: extended physical presence in Mexico is one of the strongest factors SAT weighs when determining where your permanent home or center of vital interests lies.
But strictly speaking, day count is evidence feeding into the home/vital-interests tests above, not an independent, standalone rule the way it is in many other countries (like the US substantial presence test).
Tax Residency vs. Immigration Status
One of the most common points of confusion: your visa type has nothing to do with your tax status.
Temporary or Permanent Resident visa
Holding a Temporary or Permanent Resident visa does not automatically make you a tax resident.
Tourist Visa (FMM)
Being on a tourist visa (FMM) does not exempt you from tax residency if you meet the home or vital-interests tests.
These are two entirely separate legal frameworks: one run by immigration authorities (INM), the other by SAT.
What Changes Once You’re a Tax Resident
The consequence of Mexican tax residency is significant: Mexico taxes residents on worldwide income, not just income earned inside the country.
| Status | What's Taxed | Typical Rate |
| Non-resident | Mexican-source income only (wages, rent, etc.) | Flat withholding, often 25–30% |
| Tax resident | Worldwide income (salary, foreign investments, rental income abroad, etc.) | Progressive ISR, roughly 1.9%–35% |
Mexican tax residency is based on your circumstances, not simply your visa type or days spent in the country, and may trigger worldwide income taxation and annual filing obligations.
Mexico Income Taxes
Mexico’s personal income tax is called ISR (Impuesto Sobre la Renta), administered by the SAT (Servicio de Administración Tributaria). For residents, it works as a progressive, marginal-rate system spread across 11 brackets, ranging from 1.92% up to a top rate of 35%.
How Mexico’s Progressive Tax Rates Work
Like the US system, ISR is marginal: you don’t pay the top bracket rate on your entire income, only on the slice that falls within each bracket. The brackets are adjusted annually for inflation, so the peso thresholds shift slightly each year even though the percentage rates have stayed the same for years.
2026 ISR Brackets for Residents (Annual Income, MXN)
| Annual Income Band (MXN) | Marginal Rate |
| $0.01 – $10,135.11 | 1.92% |
| $10,135.12 – $86,022.11 | 6.40% |
| $86,022.12 – $151,176.19 | 10.88% |
| $151,176.20 – $175,735.66 | 16.00% |
| $175,735.67 – $210,403.69 | 17.92% |
| $210,403.70 – $424,353.97 | 21.36% |
| $424,353.98 – $668,840.14 | 23.52% |
| $668,840.15 – $1,276,925.98 | 30.00% |
| $1,276,925.99 – $1,702,567.97 | 32.00% |
| $1,702,567.98 – $5,107,703.92 | 34.00% |
| Above $5,107,703.93 | 35.00% |
How Non-Residents Are Taxed
Non-residents are taxed differently: Mexican-source wage income generally gets an exemption on a first tranche then faces tiered withholding (commonly around 15% and 30%), while other Mexican-source income like interest, dividends, and royalties has its own withholding rates, often set by the US-Mexico tax treaty.
Need Help With Your US Taxes in Mexico?
Mexican income taxes can affect your US tax return and international reporting requirements. Universal Tax Professionals helps Americans in Mexico understand their US tax obligations and file accurately.
Other Mexican Taxes US Expats Should Know About
Income tax is only part of the picture. Depending on your situation (renting vs. buying, employed vs. self-employed, investing, or selling property), several other Mexican taxes may apply.
| Tax | What It Covers | Typical Rate |
| IVA (VAT) | Consumption tax added to most goods and services, shown on receipts | 16% standard nationwide; 8% in the 20 km northern border zone; 0% on many basic foods, medicine, and books |
| Corporate Income Tax (ISR) | Tax on profits for Mexican companies (relevant if you incorporate a business) | Flat 30% |
| Predial (Property Tax) | Annual municipal tax on real estate you own, based on the cadastral (assessed) value, not market value | ~0.1%–0.3% of cadastral value per year, varies by municipality; early-payment discounts are common |
| ISAI (Property Acquisition Tax) | One-time tax paid when you buy real estate, collected at closing by the notary | ~2%–5% of the higher of purchase price, cadastral value, or appraisal |
| Capital Gains Tax (via ISR) | Tax on the gain from selling property, securities, or other assets; calculated and withheld by the notary at closing for real estate | Residents: taxed via ISR brackets, or an option of 35% on net gain vs. 25% on gross proceeds for real estate; non-residents commonly face 25% of gross sale price. A primary-residence exemption may apply if held 3+ years |
| Social Security (IMSS) | Payroll contribution for employees, covering healthcare, pensions, and related benefits | Employee: roughly 2.5%–2.8% of registered salary; employer pays a much larger composite rate (~26%) |
| Vehicle Tax (Tenencia) | Annual tax on vehicle ownership, mostly phased out federally but still charged in some states | Varies by state; some states have eliminated it |
| Dividends | Withholding on dividends paid to individuals | 10% domestic rate; often reduced to 5%–10% under the US-Mexico treaty depending on ownership stake |
| Interest | Withholding on interest income | 20%–35% domestic range; often reduced under the treaty depending on the type of interest and payer |
| Estate / Inheritance Tax | Tax on inherited assets | None at the federal level; Mexico has no federal estate or inheritance tax (though capital gains tax can apply later if the inherited asset is sold) |
US Tax Forms Every American Expat in Mexico Should Know
American citizens and green card holders remain subject to US tax filing requirements regardless of where they reside, and relocating to Mexico does not change this obligation. Understanding which forms apply, and what each one is meant to accomplish, is an important first step toward staying compliant while living abroad.
The table below summarizes the forms most commonly required of US expats in Mexico, along with their purpose and where each one is filed.
| Form | Purpose | Filed with |
| 1040 | Core annual return | IRS |
| 2555 | Foreign Earned Income Exclusion | Attached to 1040 |
| 1116 | Foreign Tax Credit | Attached to 1040 |
| FinCEN 114 (FBAR) | Foreign account reporting, $10K+ threshold | FinCEN (separate system) |
| 8938 | FATCA foreign asset reporting | Attached to 1040 |
| Schedule B | Discloses foreign accounts | Attached to 1040 |
| 3520 / 3520-A | Foreign trust reporting (fideicomisos) | IRS |
| 4868 | Filing extension to Oct 15 | IRS |
| Schedule SE | Self-employment tax | Attached to 1040 |
A fideicomiso is a Mexican bank trust commonly used by foreigners to hold residential property in restricted zones where direct foreign ownership may be limited. For US taxpayers, a fideicomiso may create additional US tax and reporting obligations, including Form 3520 or other information returns, depending on how the trust is structured.
Mexican Personal Deductions Worth Knowing
While the US-side credits and exclusions get most of the attention, Mexico’s own tax system offers personal deductions (deducciones personales) that residents filing a Mexican annual return can use to reduce ISR owed locally. These matter because a lower Mexican tax bill changes the math on your FTC calculation.
Deductible expenses generally include:
| Category | Notes |
| Medical, dental, and psychological expenses | For yourself and dependents; must be paid electronically rather than in cash |
| Health insurance premiums | Subject to the general deduction cap |
| Tuition | Preschool through high school, up to set annual limits per education level |
| Mortgage interest | On a home loan through certain Mexican financial institutions |
| Charitable donations | To authorized Mexican institutions |
| Retirement contributions | Voluntary contributions to retirement accounts (Afore) |
| Funeral expenses | Subject to the general deduction cap |
To claim any of these, expenses generally need a valid CFDI (Mexico’s electronic invoice) issued in your name with your correct RFC (tax ID number), and payment must be made electronically for larger amounts rather than in cash.
Double Taxation Relief for Americans Living in Mexico
Americans living in Mexico can end up owing tax to both countries on the same income. Here’s how to avoid that.
US–Mexico Tax Treaty
The US-Mexico Income Tax Treaty was in force since 1994 and was later supplemented by a protocol. American citizens must still file a US return every year regardless of the treaty, but it does several useful things:
Sets tie-breaker rules for residency when both countries could claim you as a resident.
Reduces or eliminates withholding tax rates on certain cross-border payments (dividends, interest, royalties).
The tax treaty includes a “saving clause” that generally allows the US to continue taxing its citizens as if the treaty did not exist for most purposes. This means that the treaty alone rarely eliminates a US citizen’s US tax filing obligations. Instead, the foreign tax credit and foreign earned income exclusion provisions can provide the primary mechanisms for reducing or eliminating double taxation.
Foreign Tax Credit (FTC)
The Foreign Tax Credit, claimed on Form 1116, lets you offset US tax dollar-for-dollar with income tax you’ve already paid to Mexico on the same income. If your Mexican tax rate on a given category of income is equal to or higher than the US rate (Mexican rates climb to 35% at the top bracket), the credit can wipe out your US liability on that income entirely.
Applies to income taxes actually paid or accrued to Mexico, primarily ISR (Impuesto Sobre la Renta).
Works well for passive income (interest, dividends, rental income) and for earned income above the Foreign Earned Income Exclusion cap.
Unused credits can generally be carried back one year and forward up to ten years.
Requires careful “basketing”: passive income and general category income are calculated separately, and you can’t use excess credit from one basket against tax owed in another.
For many expats in Mexico, the FTC ends up being more valuable than the Foreign Earned Income Exclusion, especially once income climbs into higher brackets or includes a mix of earned and passive sources.
FTC’s effect on the Child Tax Credit
The FTC also matters for the Child Tax Credit. Claiming the FEIE excludes earned income, which can shrink or eliminate the refundable Additional Child Tax Credit, since that refund is calculated based on earned income.
Using the FTC instead preserves your full earned income, so parents with qualifying children often come out ahead by leaning on the FTC rather than the FEIE, subject to the usual income phase-outs.
Foreign Earned Income Exclusion (FEIE)
The FEIE, claimed on Form 2555, lets qualifying Americans exclude a set amount of foreign earned income (wages, salary, self-employment income — not investment income, pensions, rental income, or Social Security) from US taxation entirely.
For the 2025 tax year (returns filed in 2026), the maximum exclusion is lesser of the foreign income earned or $130,000 per qualifying person. For tax year 2026, the maximum exclusion rises to $132,900 per person. Married couples who both work and both qualify can each claim the exclusion separately.
To qualify, you must meet one of two tests:
You establish bona fide residence in a foreign country for an uninterrupted period that includes an entire calendar tax year.
You are physically present in a foreign country for at least 330 full days during any 12-month period.
There’s also a Foreign Housing Exclusion stacked on top, covering rent and certain housing costs above a base amount. The base floor 16% of the FEIE limit is $21,264 for 2026, while the standard ceiling is generally 30% of the limit, $39,870 for 2026, though the ceiling is higher in a handful of expensive cities.
The FEIE only shelters earned income from US tax. It does nothing for rental income on a Mexican property, capital gains, dividends, or pension distributions. For those, you’ll still need the Foreign Tax Credit.
FEIE vs. FTC: which one, or both?
Many expats in Mexico use both in combination, but there’s a strategic choice buried here. A few patterns hold true for most people:
| Your situation | Better fit | Why |
| Wage earner, income under the FEIE cap, relatively low Mexican tax rate | FEIE | Simpler to apply and directly zeroes out tax on excluded income |
| Self-employed | FTC | No income cap, and covers income types the FEIE cannot reach |
| Retiree with passive income | FTC | FEIE does not apply to pensions, dividends, interest, or capital gains |
| Higher earner above the FEIE cap | FTC | No dollar limit tied to a fixed exclusion amount |
| Mix of wages and passive income | Both | FEIE on wages up to the cap, FTC on income above that cap or on unrelated passive income |
Not Sure Which Tax Relief to Use?
The FEIE and FTC work differently depending on your income and tax situation. Universal Tax Professionals can help you compare your options.
State Tax Obligations After Moving to Mexico
State Tax Obligations After Moving to Mexico Your move to Mexico may not completely end your US state tax obligations. State income tax liability can depend on your former state of residence, whether you have established a new domicile, and whether you continue to maintain significant ties such as a home, business, or other connections.
Because each state applies its own residency and domicile rules, review your former state’s requirements before assuming that moving abroad eliminates state tax liability.
Reporting Mexican financial accounts to the IRS
Separate from income tax, the US requires disclosure of foreign financial accounts once balances cross certain thresholds. This includes Mexican checking and savings accounts (pesos or dollar-denominated), CETES or other Mexican brokerage/investment accounts, Afore retirement accounts, and in many interpretations, certain Mexican life insurance policies with cash value.
FBAR (FinCEN Form 114)
Any US person with a financial interest in, or signature authority over, foreign financial accounts whose combined value exceeded $10,000 at any point during the calendar year. Even for one day, you may still be required to file an FBAR.
| FBAR Requirement | Details |
| What counts toward the $10,000 threshold | Every Mexican bank account, investment account, and, in most cases, retirement account you control is added together. The threshold applies to the combined value of your foreign financial accounts, not to each account individually. |
| Where it's filed | The FBAR is filed electronically with FinCEN, not the IRS, through the BSA E-Filing System. It is separate from your Form 1040. |
| Deadline | April 15, with an automatic extension to October 15. No separate extension request is required. |
Non-willful violations
May result in penalties of up to roughly $10,000-plus per violation, with amounts adjusted for inflation.
Willful violations
May result in a penalty equal to the greater of $100,000-plus, adjusted for inflation, or 50% of the account balance per year.
Because FBAR penalties can be significant, Americans living in Mexico should carefully review their foreign financial accounts and reporting obligations each year
| Filing status (living abroad) | Threshold on last day of year | Threshold at any point during year |
| Unmarried | $200,000 | $300,000 |
| Married filing jointly | $400,000 | $600,000 |
Need Help With FBAR or FATCA?
Mexican bank and investment accounts may trigger additional US reporting requirements. Universal Tax Professionals can help you determine which forms apply.
Social Security and Mexico
There is an important difference for Americans working in Mexico: the 2004 US–Mexico Social Security Agreement has been signed but is not currently in force. As a result, there is no active totalization system to coordinate US Social Security coverage with Mexico’s social security system.
Depending on how you work in Mexico, you may have obligations under both systems.
| Situation | What May Apply |
| US employee working in Mexico | US Social Security and Medicare taxes may continue to apply depending on the employment arrangement, while Mexican social security obligations may also arise. |
| Self-employed American in Mexico | US self-employment tax generally continues to apply, while Mexican social security participation may depend on the individual's circumstances and registration. |
| American employed by a Mexican company | Mexican social security contributions through IMSS may apply. US Social Security credits generally continue to depend on covered US earnings. |
| Retirement benefits from both countries | US and Mexican benefit eligibility is generally determined separately because the US–Mexico agreement is not in force. |
Choosing a Mexican Business Structure
The Mexican entity type you choose can affect which US forms you need to file. Reviewing the US classification before incorporating can prevent surprise reporting requirements later.
| Business Structure | US Reporting | Key Consideration |
| Persona Física (Individual Business Activity) | US tax return | Income reported directly by the owner |
| S. de R.L. de C.V. (LLC) | Form 8858 or Form 8865 | US classification may differ from Mexican treatment |
| S.A. de C.V. (Corporation) | Form 5471 | May trigger CFC/GILTI exposure |
| S.A.S. (Simplified Corporation) | Form 5471 or additional IRS forms | Default US classification should be confirmed |
Mexico Retirement Options and Pension Benefits
Retirement income for Americans in Mexico can come from IMSS, ISSSTE, an AFORE account, a private pension, or US Social Security. Each source has its own US tax and reporting treatment.
| Retirement Account or Benefit | US Reporting | Key Consideration |
| IMSS Retirement Pension | US tax return | Treatment depends on treaty provisions |
| AFORE Individual Retirement Account | FBAR / Form 8938 | Not automatically treated like a US IRA or 401(k) |
| ISSSTE Retirement Benefits | US tax return | Depends on the specific public-sector benefit |
| Voluntary AFORE Savings | US tax return | Mexican tax benefits don't carry over to US treatment |
| Employer-Sponsored Private Pension | US tax return | Should not be assumed to match a US-qualified plan |
| US Social Security (received in Mexico) | US tax return | Subject to specific treaty rules |
An AFORE (Administradora de Fondos para el Retiro) is a Mexican retirement savings account used to accumulate funds for retirement, but it is not automatically treated like a US IRA or 401(k) for US tax purposes.
Mexico Investment Choices for US Expats
Mexican brokerage accounts, funds, bonds, and real estate are all available to US expats, but each carries different US tax and reporting consequences. In particular, certain Mexican investment funds may be classified as Passive Foreign Investment Companies (PFICs) under US tax rules, which can result in additional tax and reporting requirements.
Confirming the US classification of an investment before investing can help prevent unexpected PFIC or reporting issues.
| Investment | US Reporting | Key Consideration |
| Mexican Individual Stocks | US tax return | Foreign Tax Credit may offset Mexican tax paid |
| Mexican Investment Funds | Form 8621 (if PFIC) | May be a PFIC depending on income/asset tests |
| Mexican Brokerage Accounts | FBAR / Form 8938 | Reporting depends on account values |
| Mexican Bonds & Fixed-Income | US tax return | Interest taxable in both countries |
| Mexican Real Estate (direct ownership) | US tax return | Not itself FBAR/8938-reportable, but income and sale are |
| Mexican Pooled/ETF Investments | Form 8621 (if PFIC) | Classification should be confirmed before investing |
Key Tax Dates to Know
Living in Mexico as an American means keeping up with tax requirements in both countries. Since Mexican and US filing schedules differ, knowing the key dates can help you organize your documents and avoid missing important deadlines.
Mexico’s Annual Tax Filing Calendar
Mexico’s tax authority, the Servicio de Administración Tributaria (SAT), establishes the filing requirements for individual taxpayers. The annual return generally covers the previous calendar year, with individual taxpayers typically filing by the end of April.
| Time of Year | What to Expect |
| January–March | Gather income records, deductible expenses, withholding information, and other documents for the previous tax year. |
| April 30 | General deadline for individuals to submit their annual Mexican income tax return. |
| After Filing | SAT reviews the submitted return and determines whether additional tax is due or a refund may be available. |
| Following Assessment | Any balance due must be paid as required, while eligible refunds may be issued after processing. |
US Filing Schedule for Americans in Mexico
US citizens and Green Card holders generally continue to have US federal tax filing obligations while living in Mexico. Americans who qualify as taxpayers living abroad generally receive an automatic extension to June 15, although interest can still accrue on unpaid tax from the regular April deadline.
| Date | US Tax Requirement |
| April 15 | Standard deadline for filing a US federal income tax return and paying any tax due. |
| June 15 | Automatic filing extension generally available to qualifying Americans living abroad. |
| October 15 | Extended filing deadline when a valid extension has been requested. |
| April 15 / October 15 | FBAR is generally due April 15, with an automatic extension to October 15. |
Missed US Tax Filing While Living in Mexico? Catch Up with Confidence
IRS Streamlined Foreign Offshore Procedures for Americans in Mexico
If you are an American living in Mexico and have fallen behind on your US tax filings, you may still have a path to become compliant. The IRS Streamlined Foreign Offshore Procedures (SFOP) are available to eligible taxpayers whose failure to file was non-willful, including those who may have overlooked US reporting requirements while earning income or maintaining financial accounts in Mexico.
Under the Streamlined Foreign Offshore Procedures, eligible taxpayers generally submit:
- Three years of delinquent or amended US federal income tax returns for the most recent years.
- Six years of delinquent FBARs (FinCEN Form 114).
- Form 14653 (Certification by US Person Residing Outside of the United States), certifying that the failure to file was non-willful.
The Streamlined Foreign Offshore Procedures are available only to eligible taxpayers who meet the IRS requirements. For Americans in Mexico who have missed US filings or foreign account reporting, completing the required filings may provide a path back into compliance while potentially avoiding certain penalties.
Behind on Your US Tax Filings?
Eligible Americans in Mexico may be able to use the IRS Streamlined Foreign Offshore Procedures to catch up on missed returns and foreign account reporting.
Why Americans in Mexico Trust Universal Tax Professionals
A fideicomiso, an AFORE account, a business set up as a persona física: none of these are things the IRS forgets about just because you’ve settled in Mexico. Universal Tax Professionals exists to help Americans keep both sides of that equation straight.
The Choice of Expats Around the World
A Team That Speaks Both Tax Systems
Our CPAs and Enrolled Agents work with US expats exclusively, which is how they end up genuinely comfortable with the way Mexico’s ISR system, RFC registration, and residency tests feed back into your Form 1040.
Guidance at Every Stage of Your Move
Some clients are still deciding whether to relocate, others just landed, and plenty have been in Mexico for a decade; the advice looks different in each case, and we adjust it accordingly.
The Details That Trip People Up
Fideicomiso reporting, PFIC classification on Mexican funds, and figuring out whether an S. de R.L. or S.A. de C.V. triggers Form 5471 or 8865 are the kinds of things that catch people off guard, and they’re exactly what we walk clients through.
Ongoing Support as Your Situation Changes
Income changes, businesses grow, and sometimes a prior year gets missed entirely; whatever shape your situation takes next, we’re available to help you work through it.
Building a life in Mexico is complicated enough without guessing at your US tax obligations. Universal Tax Professionals is here to remove that guesswork.
Chosen by Expats Around the World
Curious what other Americans abroad have to say? Our clients have rated us 4.9 stars on Google Reviews and Trustpilot for good reason: our CPAs and Enrolled Agents genuinely help people stay compliant, wherever in the world they live.
⭐⭐⭐⭐⭐
“Lifesaving tax filings! I live abroad and was struggling. They did the work quickly and got me more money back than expected. Thank you! I will definitely be using them again.
— Rebecca L.
⭐⭐⭐⭐⭐
“I highly recommend Universal Tax Professionals. They helped me get both my personal and small business taxes organized and back on track. Sofia Mosca is quick to respond and makes communication easy. It’s such a relief to know I have a team I can rely on year after year.”
— Patti L.
⭐⭐⭐⭐⭐
“very professional. High level of knowledge not only for mere US tax issues, but in the context of international tax matters for individuals. Highly recommended for Expats who have an exposure to international, not solely US-tax matters.
— Frank I.