Moore Emerson GmbH is a local Swiss tax firm serving Swiss and international clients. Established in 2007 as Emerson & Partner US Tax GmbH, our U.S. tax specialists have more than 50 years of combined specialized US tax experience.

Contact us if:

  • You are a U.S. citizen or green card holder living outside the United States
  • You need help with your U.S. tax compliance or planning
  • You have a trust that may need to be reported with the IRS
  • You have not filed your U.S. tax return in recent years
  • You are considering giving up your U.S. citizenship
  • You need help with negotiations with the IRS
  • You are Swiss and you hold U.S. securities in your portfolio

Email or call us at +41 (0)43 433 10 40.

You’re invited

{Webinar} CARES Act: US Federal Tax Legislative Changes and the Potential Impact on International Businesses

Date: 8 July 2020
Time: 1430 –1530 BST/15:30–16:30 CEST
Click here to RSVP no later than 6 July 2020

Our live webinar will cover the key tax policy changes enacted in response to the Covid-19 pandemic and discuss the actions businesses should be taking now in order to capture the economic benefit associated with these reliefs. The CARES Act is not a “one size fits all” legislative effort. Consequently, the opportunities presented by this legislative package vary depending on a number of factors. Well advised businesses, as well as investors holding an interest in these types of businesses, should be taking a hard look at these legislative changes and ensure that every opportunity has been considered.
Key topics to be discussed will include:

  • Net operating loss carryback opportunities;
  • Changes to the business interest deduction limitation, and
  • Grants, credits and stimulus relief such as:
  • Employee retention credit;
  • Paid leave for workers; and
  • Tax credits for small and mid-size businesses
  • Filing and payment deadline extensions;
The scale and scope of this legislation is broad and sweeping and is intended to give taxpayers every opportunity to ensure that their businesses are well positioned to meet the challenges this pandemic has put before them.  We hope that you can join us to discuss these and other topics of current relevance.
Kenneth Bransom, Zurich and London
James Miesowicz, Detroit
Matthew Hitchcock, Zurich

Dear Clients and Friends:

As the coronavirus (COVID-19) progresses in the U.S. and globally, we continue to monitor the situation closely. Our top priority is the safety and welfare of our clients, team members and the community at large. As such, we are following the recommendations of the CDC and various state and local authorities.

While our physical office remains closed, we are very much open for business and continue to provide our clients with the highest level of personal service they have come to expect. Our team members are working from home, communicating with clients and each other via telephone, email and virtual meetings. Our business continuity plan, including remote secured access to all necessary tools, is enabling our entire team the ability to provide you with uninterrupted service.
Thank you for your continued trust and confidence. These are extraordinary times, and you can rely on us to be here for you. We remain committed to helping you thrive in a changing world, locally, nationally and internationally.

6 Often Overlooked (and Troublesome) US Tax Obligations for Expats

As an expat, ​there are challenges including the need to deal with US tax consequences, compliance and reporting requirements, and various responsibilities you’ll have based on your residency status. Download our complimentary eBook, 6 Overlooked (and Troublesome) US Tax Obligations for Expats, for those that tend to be misunderstood, ignored, or treated incorrectly leading to a slew of unwelcome surprises and onerous consequences.


Seestrasse 160
CH 8002 Zurich/ Switzerland

Telephone       +41 (0)43 433 10 40 
Fax Number   +41 (0) 43 433 10 60
Skype                +1 (701) 205 44 54 

How to get to us:

Public Transportation
Tram 7, Tram Stop “Brunaustrasse”, 2 stops away from Bahnhof Enge.
The tram stop is located right in front of our building.
Please take stairs up next to the Cave Mövenpick, the Wine cellar. 

Near the office you will find parking in the blue zones for free one-hour parking with blue time card. Please call if you want to request a reservation of our client parking space at the back of our building at the address: Brunaustrasse 15, 8002 Zürich. Call 043/433.10.40 when you arrive.