Competent Diligence,
Working for You.
A boutique CPA firm serving the German-American community with cross-border tax expertise, estate planning, and business consulting — delivered with German precision and the trust of a firm rooted in Naples for over a decade.
A Legacy of Cross-Border Tax Service
The firm’s founder, Sebastian Nye-Schmitz, is the son of the late Werner Schmitz, a Steuerberater (German tax advisor) who founded SSI Accounting & Tax Service, Inc. in 1998 — a firm that served the German-American community with dedication and expertise for many years. SSI continues today under new leadership, while Sebastian founded The Nye-Schmitz Accounting Firm to carry forward his father’s tradition of meticulous, bilingual tax service with his own credentials as a CPA and Attorney.
We honor my father’s legacy by delivering the same standard of competent, diligent service that he built his reputation on — now enhanced with modern technology, an expanded range of cross-border capabilities, and the added perspective of a CPA who is also admitted to the practice of law.
Comprehensive Cross-Border Tax Services
From individual returns to complex treaty-based estate planning — handled with meticulous care.
Income Tax
Form 1040 & 1040-NR, corporate and partnership returns, ITIN applications as a Certifying Acceptance Agent, FBARs, and treaty-based planning.
Learn More →Estate & Gift Tax
U.S. domiciliary and non-domiciliary returns, gift tax returns, and treaty-based unified credit calculations under the U.S.-Germany Estate and Gift Tax Treaty.
Learn More →Withholding (FIRPTA)
FIRPTA withholding returns, certificate requests, refund procurement, and treaty-based rate reductions for cross-border income.
Learn More →Consulting
Immigration business plans, financial record review, litigation support, and cross-border business structure planning.
Learn More →Services for Closing Agents & Title Companies
Specialized FIRPTA, ITIN, and tax services for title agents, closing attorneys, and real estate professionals handling transactions involving foreign sellers.
FIRPTA Determination & Compliance
We advise closing agents and title companies on whether FIRPTA withholding applies to a specific transaction, prepare withholding tax returns (Forms 8288 and 8288-A), and handle withholding certificate applications (Form 8288-B) to reduce or eliminate withholding.
- FIRPTA applicability determination
- Withholding tax return preparation (Forms 8288, 8288-A)
- Withholding certificate applications (Form 8288-B)
- Non-foreign affidavit review & advisory
ITIN Processing for Foreign Sellers
As an IRS-authorized Certifying Acceptance Agent (CAA), we process ITIN applications for foreign sellers without requiring original documents to be mailed to the IRS — streamlining the closing process for title companies and their clients.
- ITIN applications (Form W-7) as Certifying Acceptance Agent
- Certified copy of passport verification
- No need to send originals to the IRS
- Expedited processing for pending closings
Tax Return Preparation for Foreign Sellers
We prepare Form 1040-NR for foreign sellers to report the sale of U.S. real property and claim refunds of excess FIRPTA withholding — ensuring your clients receive the maximum refund they are entitled to under applicable tax treaties.
- Form 1040-NR preparation for foreign sellers
- Refund of excess FIRPTA withholding
- Treaty-based deductions & credits
- IRS correspondence & audit representation
Advisory & Consulting for Closing Professionals
Ongoing advisory services for title companies, closing attorneys, and real estate professionals who regularly handle transactions involving foreign sellers. We help you navigate FIRPTA complexities before they become problems at the closing table.
- FIRPTA applicability guidance for specific transactions
- Withholding amount calculations & reduction strategies
- Staff training on FIRPTA compliance procedures
- Treaty-based planning for foreign sellers
- Estate tax training for closing professionals — identifying and resolving transactions involving foreign decedents or foreign spouses that may require estate tax filings to claim treaty benefits, including preparation of those filings
We work with title companies, closing attorneys, and real estate professionals throughout Southwest Florida — including Naples, Cape Coral, Fort Myers, Bonita Springs, Marco Island, Estero, Port Charlotte, Punta Gorda, Venice, and Sarasota.
Contact Us to Discuss Your NeedsServing the German-American Community
Across Southwest Florida
From our office in Naples, we serve German-American clients throughout Southwest Florida — including Cape Coral, Fort Myers, Bonita Springs, Marco Island, Estero, Port Charlotte, Punta Gorda, Venice, and Sarasota. Whether you need help with U.S. income tax, cross-border estate planning, FIRPTA withholding, or business consulting, we provide the same meticulous, bilingual service wherever you are.