If you are a citizen of the United States with Italian heritage, you may qualify for dual citizenship in Italy. Since 1992, Italy has allowed dual citizenship with the United States, and applicants do not have to renounce...more
Das vom Deutschen Bundestag beschlossene Gesetz zur Modernisierung des Staatsangehörigkeitsrechts (StARModG) wurde am 26. März 2024 im Bundesgesetzblatt verkündet. In seinen wesentlichen Teilen tritt das Gesetz drei Monate...more
The Act on the Modernization of Citizenship Law (StARModG) passed by the German Bundestag was published in the Federal Law Gazette (Bundesgesetzblatt) on March 26, 2024. The main parts of the law will go into effect on June...more
Soon, a retention permit to keep German citizenship before taking on another citizenship will no longer be necessary – BUT NOT YET....more
Der Gesetzesentwurf zur Modernisierung des Staatsangehörigkeitsrechts wurde von der Bundesregierung am 30. November 2023 vorgelegt und am 19. Januar 2024 vom Bundestag mit 382 zu 234 Stimmen beschlossen. Das Gesetz tritt...more
On January 19, 2024, the German Bundestag approved new legislation easing the rules on obtaining German citizenship and eliminating restrictions on dual citizenship. The law was passed by a vote of 382 to 284. The German...more
Imagine a Canadian company adopts a deferred share unit plan (DSU Plan) for its directors. At the time the plan is adopted, the company does not have the plan reviewed by U.S. counsel, because none of their directors reside...more
On September 27, 2023, Secretary of State, Antony Blinken and Secretary of Homeland Security, Alejandro Mayorkas announced that Israel will join the Visa Waiver Program (VWP). Pursuant to the designation, beginning on...more
Please note, while we address some country-specific updates related to the COVID-19 pandemic, this Alert contains information regarding global restrictions and closures as they stand today. Given the constantly changing...more
Hosted by American Conference Institute, the 6th National Forum on FOCI returns for another exciting year with curated programming that provides practical takeaways for managing heightened national security threats for...more
What is Personal Injury Settlement? Often there are injuries caused to a person by reason of an accident. If you have been in an accident caused by a third party’s mistake or negligence, which has left you injured, you may...more
What Happened: The entire Royal Family of the United Kingdom dies during a poorly planned family photo session (but as anyone who has sat through a family photo knows, they may have faked it)....more
$50,000 or $2.72 million? Those are the penalty amounts for the non-willful failure to timely file to report foreign financial accounts at issue in U.S. v Bittner, which will be argued before the U.S. Supreme Court in...more
A taxpayer’s status as a resident or nonresident is not always straightforward. A dual-status taxpayer, for example, may qualify as both a nonresident alien and a resident alien during the same tax year. Typically, this...more
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 31, 2022 – June 3, 2022... May 31, 2022: The IRS issued a press release, reminding...more
On March 8, 2022, the Department of Justice (DOJ) announced its filing of a Complaint charging dual Russian and U.S. citizen Elena Branson with several counts, including conspiracy to act as an agent of the Russian government...more
I have previously written on the Bittner (E.D. Tex.) case in a prior Insight. Briefly summarized, the taxpayer, Mr. Bittner, was a dual citizen of both Romania and the United States. However, in 1990, he moved back to...more
On September 6, 2019, the Internal Revenue Service (IRS) announced the new “Relief Procedures for Certain Former Citizens” (IRS Relief Procedures) who relinquished their United States (U.S.) Citizenship after March 18, 2010....more
When lawful permanent residents in the United States apply for naturalization to U.S. citizenship, the naturalization process culminates with an oath ceremony wherein all new U.S. citizens swear the following oath of loyalty...more
A drunken tumble on a cruise ship may lead to resolving how alienage/jurisdiction is determined in the Eleventh Circuit. In Caron v. NCL (Bahamas), Ltd., — F.3d —, 2018 WL 6539178 (11th Cir. Dec. 13, 2018), the Eleventh...more
While the Travel Ban continues to move up and down the federal court system, here are the latest rules governing travel for citizens of the affected countries as a result of the U.S. Supreme Court’s lifting of the lower...more
On December 4, 2017, the U.S. Supreme Court allowed enforcement of the Presidential Proclamation that established the so-called Trump travel ban pending future appeals hearings in the federal courts. Employers in industries...more
On September 24, 2017, President Trump issued a proclamation entitled, “Enhanced Vetting Capabilities and Processes for Detecting Attempted Entry into the United States by Terrorists or Other Public-Safety Threats” (“the...more
The Eleventh Circuit recently denied a petition to appeal an order remanding a putative class action to state court, finding the defendant corporations’ dual citizenship defeated minimal diversity under the Class Action...more
On March 6, 2017, President Trump signed the highly anticipated and revised Executive Order (EO), "Protecting The Nation From Foreign Terrorist Entry Into The United States." The new order rescinds the previous EO issued at...more