Renunciation of U.S. citizenship is a serious and irrevocable act, which deserves your thoughtful consideration. It is imperative that you fully understand the nature of its consequences prior to requesting a Certificate of Loss of Nationality.
For questions related to possible tax implications, please contact the Internal Revenue Service and review the Joint Foreign Account Tax Compliance Act (FATCA) FAQ.
For questions related to Social Security or other federal benefits, please contact the Federal Benefits Unit in Frankfurt.
If you decide that this is the course of action you wish to pursue, there are several steps you need to take including an interview at the U.S. Embassy in Bern. At the in-person interview you must demonstrate to the consular officer that you fully understand the nature and consequences of the oath of renunciation, that you are not subject to duress or undue influence, and that you are voluntarily and intentionally seeking to renounce your U.S. citizenship.
Remember that renunciation of U.S. citizenship can never be exercised by another person, including parents and/or legal guardians.
Applicants should communicate personally with the U.S. Embassy regarding their renunciation in order to demonstrate from the beginning that they are not subject to duress or undue influence from another party, including parents.