About Nicholas J. Heuer

Nicholas Heuer focuses his practice on international income and transfer tax matters. He assists high-net-worth individuals and families throughout the world with complex tax issues arising from their ties to the United States.

Minimizing the tax liability of clients with international connections

Nick works with trust companies, financial advisors as well as foreign banks and lawyers on international strategies for investment within the United States and abroad. He also helps cross-border families with the preservation and transmission of their wealth.

Nick routinely provides corporate and tax advice in a wide variety of global transactional matters. This includes inbound and outbound analysis, tax treaty examination and tax-efficient structures for multinational companies. He also advises clients on cross-border mergers, acquisitions, dispositions, joint ventures, spin-offs and tax-free reorganizations.

In addition, Nick provides counsel on the various tax reporting requirements of doing business with the United States. This includes tax compliance for foreigners with businesses and investments in the United States as well as Americans with offshore investments. Nick drafts tax compliance memoranda and evaluates FATCA and CRS classifications and obligations. He also assists with expatriation and counsels noncompliant taxpayers through the various voluntary disclosure programs.

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Practice Focus

  • Private wealth
  • Corporate
  • Private funds and investment management
  • Transactional tax planning
  • Real estate

News

Publications

Presentations and Events

  • November 3–17, 2021
    9th Annual Tax-Efficient Investing Program
    Speaker | Comparative Use Cases
  • October 14, 2020
    Katten Virtual Private Wealth Seminar
    Speaker | Advising UHNW Families During a Period of Seismic Changes
  • October 15, 2019
    Katten Private Wealth Fiduciary Seminar
    Speaker
  • October 3, 2018
    13th Annual Fiduciary Advisory Services Seminar: Opportunities for Fiduciaries in Times of Change
    Speaker | Cross-Border Estate Planning in Light of the 2017 Tax Act
  • March 28, 2018
    Chicago Bar Association
    Presenter | Advising the Multinational – The Person Who Has a Foot in Each of Two Countries: US Tax Issues for the Multinational – Income Tax and Estate Planning
Practices
Industries
Education
  • University of Miami School of Law, LLM
  • Drake University, JD
  • Lawrence University, BA
Bar Admissions
  • Illinois
Recognitions
Recognized or listed in the following:
  • Best Lawyers in America
    Ones to Watch
    Trusts and Estates, 2022
  • Legal Week
    Private Client Global Elite - "Ones to Watch," 2021
Award Methodologies