Economy
H&A - Cryptocurrency Business Destinations in the US
Dual Citizens
Cross-border counsel for U.S. persons managing global exposure,
estate complexity, and tax alignment.
We advise U.S. persons with dual citizenship on structuring wealth, investments,
and compliance across borders—where two sovereign systems meet,
we deliver one coordinated strategy.
U.S.–LatAm Tax Strategy & Compliance
We design tax strategies that respect dual-residency exposure and leverage treaty benefits where they exist.
- Structuring income, capital gains, and foreign entities to minimize global tax liability
- Managing foreign tax credits, Subpart F income, and GILTI inclusions for controlled foreign corporations (CFCs)
- Navigating the U.S. classification of foreign entities, trusts, and pensions under check-the-box and PFIC rules
Cross-Border Estate & Succession Planning
We coordinate estate plans across jurisdictions balancing civil law forced heirship with U.S. testamentary freedom.
- Drafting estate instruments that survive conflicting legal doctrines between U.S., Mexico, and Colombia
- Using U.S. trusts, QDOTs, and parallel wills to align global assets with jurisdictional requirements
- Anticipating exposure to both U.S. estate tax and foreign inheritance regimes, with strategies to mitigate double taxation
Disclosure Strategy & Reporting Compliance
We advise on mandatory disclosures and how to maintain compliance without overexposure.
- Annual filing of FBAR, Form 8938 (FATCA), Form 5471, and other international reporting requirements
- Coordinating with advisors in Mexico, Colombia, and other LatAm jurisdictions to avoid mismatched filings
- Structuring foreign holdings and trusts to avoid inadvertent U.S. classification issues or penalty triggers
Asset Holding & Global Structuring
We optimize ownership structures for clients with homes, companies, and investments on both sides of the border.
- Advising on holding real estate through trusts, LLCs, or foreign corporations based on tax and reporting priorities
- Establishing compliant investment vehicles that balance U.S. transparency with LatAm privacy considerations
- Ensuring that control, benefit, and management are properly separated to avoid deemed ownership issues
Citizenship, Domicile & Expatriation Planning
We help dual citizens assess their long-term legal posture under both U.S. and foreign systems.
- Advising on U.S. domicile, deemed residency, and exit tax risks for clients considering expatriation
- Coordinating non-U.S. residence planning in light of U.S. tax obligations and reporting drag
- Managing transitions for clients acquiring or renouncing citizenship, including pre-expatriation planning for covered expatriates
Our Process
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1. Strategic Intake
We begin with a targeted legal consultation to identify capital objectives, friction points, and jurisdictional constraints.
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2. Deal Architecture
We provide tailored legal solutions for your business within the U.S. and its expansion. We draft and negotiate custom investment instruments including SAFEs, convertible notes, and equity rounds incorporating compliance safeguards at every stage.
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3. Execution & Closing
We oversee the entire execution process—from negotiating the term sheet to finalizing investor documentation—ensuring full compliance with U.S. and local securities regulations, and vice versa, depending on jurisdiction.
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4. Advisory Continuity
Our work doesn’t stop at closing. We stay by your side—supporting governance, handling regulatory filings, and guiding next-stage capital activity as your business continues to grow.
About
Pioneering the Future & Refining Excellence.
Hoyos & Associates is empowering ventures of the innovation economy. H&A deploys a boutique law firm feel with international legal servicing capacity with a client experience tailored for today's world. Positioned across three countries, we serve as a beacon for emerging businesses across the Americas, connecting, bridging the U.S. and Latin America. Our services extend beyond conventional legal counsel, offering strategic legal support from inception to expansion tailored for entrepreneurs, US venture-backed companies, investors, and startups - operating in the US and latin america.
quote
“We don’t fantasize, we help our clients mastermind and deliver value to the market.”
Mateo Hoyos, Chief Executive Officer & Managing Partner
Cross-border is not our challenge—it’s our playing field.
We counsel at the intersection of U.S., Mexican, and Colombian legal systems. Whether structuring investment vehicles, optimizing tax positions, or managing dual-regulatory exposure, we operate across borders with the fluency of locals and the discipline of international counsel. We don't just bridge jurisdictions—we integrate them.
We act as if your cap table, equity stake, and liability were our own.
Our advice is anchored in alignment—built around the decisions you face, not the hours we bill. Whether guiding founders, investors, or boards, we take on risk like principals, not service providers. This is not legal in abstraction; this is counsel with skin in the game.
Documents don’t close deals—lawyers do.
We run lean, senior-led legal teams built for speed and substance. From SAFEs to SPAs, our clients rely on us to execute transactions where timing, jurisdiction, and precision are non-negotiable. We don’t just paper the deal—we drive it across the finish line.
We treat compliance as strategy—not cleanup.
Our regulatory work begins where others react. From securities filings to FATCA, CRS, AML, and ultimate beneficial ownership (UBO) rules, we guide clients through evolving U.S. and LatAm regimes with jurisdictional fluency and forward positioning. The result: less exposure, more leverage.
Equity is only power if it lasts.
We help founders and investors turn transactional wins into long-term structures—family offices, holding companies, trusts, and intergenerational frameworks. Whether anchoring a U.S. estate plan or safeguarding cross-border equity, we align legal architecture with what comes next.
Cross-border is not our challenge—it’s our playing field.
We counsel at the intersection of U.S., Mexican, and Colombian legal systems. Whether structuring investment vehicles, optimizing tax positions, or managing dual-regulatory exposure, we operate across borders with the fluency of locals and the discipline of international counsel. We don't just bridge jurisdictions—we integrate them.
We act as if your cap table, equity stake, and liability were our own.
Our advice is anchored in alignment—built around the decisions you face, not the hours we bill. Whether guiding founders, investors, or boards, we take on risk like principals, not service providers. This is not legal in abstraction; this is counsel with skin in the game.
Documents don’t close deals—lawyers do.
We run lean, senior-led legal teams built for speed and substance. From SAFEs to SPAs, our clients rely on us to execute transactions where timing, jurisdiction, and precision are non-negotiable. We don’t just paper the deal—we drive it across the finish line.
We treat compliance as strategy—not cleanup.
Our regulatory work begins where others react. From securities filings to FATCA, CRS, AML, and ultimate beneficial ownership (UBO) rules, we guide clients through evolving U.S. and LatAm regimes with jurisdictional fluency and forward positioning. The result: less exposure, more leverage.
Equity is only power if it lasts.
We help founders and investors turn transactional wins into long-term structures—family offices, holding companies, trusts, and intergenerational frameworks. Whether anchoring a U.S. estate plan or safeguarding cross-border equity, we align legal architecture with what comes next.
Mateo Hoyos
The LatAm Opportunity, Not Only Nearshoring
We are uniquely positioned to counsel on the opportunities in LatAm.
FAQs
From which country am I a tax resident, and where should I pay taxes?
Tax residency essentially depends on the number of days you spend in a country, where your center of vital interests is located (family, housing, business), and the criteria set by local laws or double tax treaties. Therefore, you could be considered a resident and hence required to file taxes in more than one jurisdiction simultaneously. Accurately determining this requires analyzing your travel patterns, places of residence, sources of income, and the applicable treaties between the involved countries. Let us understand your specific situation and we will help you correctly define your tax residency and design a strategy to avoid double taxation.
