Tax and wealth planning
A new residence changes where you pay tax, what is reported and which law governs your estate. We plan the move with those questions in view.
We map the tax questions that come with each program and set them against your family's position. We work alongside your tax advisors in each country, who advise on the tax itself.
01Questions
The questions we map
- 01Where you will be tax residentA permit and tax residence are separate. Portugal, for example, applies a 183-day test and a home test with no day count.
- 02What leaving costsYour current country may tax you on the way out. Canada deems an emigrant to dispose of most property.
- 03What gets reportedEU states exchange account data automatically. Banks report US account holders under FATCA.
- 04Who inherits, under which lawIn the EU, habitual residence at death decides the law of succession unless you choose a nationality's law.
- 05Whether a special regime fitsSome countries offer regimes for new residents, such as Italy's flat tax on foreign income.
02By country
How it plays out by country
As at 7 Oct 2026. Sources are on each program page.
PortugalTax resident after more than 183 days in any 12-month period, or with a habitual home. The Golden Visa's 7-day and 14-day minimums do not settle the question.
GreeceThe permit needs no stay, but citizenship needs Greek tax assessments as a resident for the years you count.
United StatesA green card makes you a US resident for income tax, taxed on worldwide income. FBAR and estate tax follow; leaving after 8 of 15 years can trigger the expatriation tax.
ItalyA flat tax on foreign income for people who move to Italy on or after 1 January 2026: €300,000 a year, plus €50,000 for each family member added, for up to 15 years.
United Arab EmiratesTen-year residence in a low-tax country. Your home country's rules still decide whether you have left it for tax.
In our view, review trusts, holding companies, gifts and unrealised gains before your first day as a resident of a new country.
Map the tax side of your move.
We'll map the tax questions a move raises for you, and you're welcome to bring your tax advisor.