Nicolás Castillo
Founder, Rook CPAs, Madrid, Spain
CPA, registered in Florida
Founder of Rook CPAs, an international tax firm for US business owners and expats, based in Madrid. A US CPA registered in Florida with a Master of Science in Taxation, he has worked in US international tax for more than seven years, the last three on expat tax for Americans living abroad.
Nicolás Castillo is a CPA registered in Florida and the founder of Rook CPAs, a family-owned international tax firm that serves business owners in and outside the United States, with a focus on Western Europe. He has spent more than seven years in US international tax and the last three specialising in expat tax for Americans living abroad.
His clients are expat business owners and entrepreneurs who have to navigate US tax reporting obligations while complying with the tax law of the country they live in. He lives in Madrid himself, runs his own business there, and writes on moving abroad with a business: S corporation or LLC, US tax withholding while working abroad, the net investment income tax, selling a US home before moving, and how US retirement accounts are taxed abroad.
Before founding Rook CPAs he worked at a large regional accounting firm and then as a senior tax manager at an award-winning expat tax service provider. He holds a Master of Science in Taxation and a B.S.B.A. in Accounting and Finance from the University of Miami.
Credentials
- Certified Public Accountant, registered in Florida
- Master of Science in Taxation, University of Miami
- B.S.B.A. in Accounting and Finance, University of Miami Herbert Business School
- Founder, Rook CPAs
Certified Public Accountant registered in Florida, as stated on the website of Rook CPAs.
Areas of expertise
- US international tax and expat tax for Americans abroad
- US business owners and entrepreneurs living abroad
- US tax reporting for foreign entities and accounts
- Foreign earned income exclusion and foreign tax credit
- Self-employment tax and US payroll abroad
- Moving abroad with a business
What Nicolás Castillo reviews
Reviews the US side of guides on tax for Americans in France: IRS filings and forms, the foreign earned income exclusion and foreign tax credit, FBAR and FATCA reporting, self-employment tax, US retirement accounts, the sale of a US home, the US treatment of a French company or an LLC, and the US-France social security agreement. Does not review French tax law, French company law or immigration.
- US filing obligations of Americans in France: FBAR, Form 8938 and FATCA
- Foreign earned income exclusion, foreign tax credit and the US-France treaty
- Self-employment tax, the US-France social security agreement and US state residency
- US retirement accounts, the sale of a US home and life insurance contracts, seen from the IRS side
- The US treatment of a French company, a micro-entreprise or a US LLC
Does not review
- French income tax, wealth tax and inheritance law
- French company law and registration
- Immigration and residence procedure
- Property purchase and notarial procedure
Disclosure
Nicolás Castillo reviews selected articles for factual accuracy.
Nicolás Castillo does not write our content and has no editorial control over our recommendations. A review confirms a guide is factually accurate in general; it is not financial, tax or legal advice for your situation. How our review process works.
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Guides for Americans in France. Free, sourced, dated, and reviewed by named professionals on the topics where it matters.