International Tax Compliance
Pre-Immigration Tax Planning
U.S. Expats
What is International Tax Compliance
International tax compliance is the process of accurately reporting and paying U.S. taxes on foreign income, assets, gifts, businesses, or financial accounts, and meeting all required IRS filings—including forms like FBAR, FATCA, 5471, 3520, and others—to avoid penalties and stay in full legal compliance with cross-border tax laws.
Who Should Consider Hiring a Tax Lawyer for International Tax Compliance?
Individuals and businesses with financial or family ties across borders face complex U.S. tax rules that change frequently and carry steep penalties if handled incorrectly. You should consider working with an international tax attorney if any of the following apply:
• You have income, assets, or investments outside the United States.
Foreign rental properties, business interests, offshore accounts, or investments often trigger complex reporting requirements such as FBAR, FATCA, Form 8938, 5471, 8865, 3520, and more.
• You recently received or expect to receive a foreign inheritance or gift.
Large gifts from foreign individuals or foreign trusts carry special reporting obligations and IRS scrutiny. Missteps can result in automatic penalties—even when no tax is due.
• You are a U.S. person living abroad or a foreign national living in the United States.
Dual-status taxpayers, expats, and newcomers often face residency classification issues, treaty interpretation questions, and worldwide income reporting.
• You own or are forming a cross-border business.
International partnerships, foreign corporations, and foreign-owned U.S. companies all require specialized entity structuring, tax planning, transfer-pricing considerations, and ongoing compliance.
• You are dealing with IRS letters, audits, penalties, or voluntary disclosures related to foreign assets.
An international tax attorney can represent you directly before the IRS, correct past noncompliance, and protect you during investigations.
• You want to plan ahead to legally minimize U.S. tax exposure.
Proper structuring of global assets, trusts, income streams, and business operations can significantly reduce long-term tax burdens and avoid costly mistakes.
Protect Your Wealth Before You Become a U.S. Tax Resident
Relocating to the United States is more than an immigration decision, it is a significant tax and wealth planning event.
The timing of your move can dramatically affect how your income, businesses, investments, trusts, and worldwide assets are taxed. Once you become a U.S. tax resident, many planning opportunities disappear, making advance planning essential.
At Araya Law, we advise individuals, families, entrepreneurs, and investors on how to structure their affairs before establishing U.S. tax residency. Our goal is to help you preserve wealth, reduce future tax exposure, and transition into the U.S. with confidence.
Why Planning Before Immigration Matters
The United States taxes its residents on their worldwide income and imposes extensive reporting obligations on foreign assets and entities.
Without proper planning before your move, you may face:
- Increased U.S. income tax
- Unnecessary estate and gift tax exposure
- Complex reporting obligations
- Costly restructuring after becoming a U.S. resident
- Double taxation
- Unexpected compliance penalties
Many of these risks can be significantly reduced through careful planning before U.S. residency begins.
Our Pre-Immigration Planning Services
Tax Residency Analysis
- International Asset Review
- International Business Structuring
- Estate & Wealth Transfer Planning
- U.S. Reporting Readiness
- Who We Help
Our clients include:
- Individuals relocating to the United States
- Entrepreneurs expanding into the U.S.
- Foreign investors
- International executives
- Business owners
- High-net-worth families
- Professionals accepting U.S. employment
- Families with assets in multiple countries
Although many of our clients have ties to Latin America, we advise individuals and families from around the world.
Estate Planning for U.S. Expats
U.S. citizens living abroad must ensure their estate plan works in both jurisdictions. We help you structure wills, trusts, and directives that coordinate U.S. laws with the country where you reside. Our planning accounts for foreign real estate, bank accounts, and family members who may not be U.S. persons. We guide you on beneficiary designations, tax exposure, and protecting global assets. The goal is simple: a legally sound plan that functions seamlessly across borders and gives you clarity, control, and peace of mind.
Probate & Cross-Border Estate Administration
When a U.S. citizen passes away abroad or leaves assets in multiple countries, probate becomes a cross-border process. We assist families with U.S. probate, ancillary proceedings, and recognition of foreign wills or death certificates. Our role includes coordinating with foreign counsel, addressing overseas property or accounts, and ensuring compliance with U.S. requirements. We simplify a complex situation by guiding you through each step so your family can resolve matters efficiently and with confidence, no matter where assets are located.
International Tax Services for U.S. Expats
U.S. expats must remain compliant with U.S. tax rules even while living abroad. We help you navigate income reporting, foreign tax credits, and the Foreign Earned Income Exclusion. Our services include FBAR, FATCA, and disclosure requirements for foreign accounts, investments, and companies. Whether you are current or need streamlined filings, we provide clear guidance to avoid penalties and reduce global tax exposure. You receive practical strategies that align your international life with U.S. obligations.