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Country guides

Leaving home, properly

Every country has its own rules for when you stop being a tax resident, what you owe on the way out and whether you can hold a second passport. Choose where you are from for a plain English guide, and the programs that suit people from there.

Asia Pacific

For Australians

Residents on worldwide income; foreign residents on Australian income only

For New Zealanders

Residents on worldwide income; non residents on New Zealand income only

For Singaporeans

Mainly on income from Singapore; foreign income received by individuals is generally exempt

The Americas

For Americans

Citizens and green card holders on worldwide income, wherever they live

For Canadians

Residents on worldwide income; non residents on certain Canadian income, mostly through withholding

For Mexicans

Residents on worldwide income; non residents on Mexican income, mostly through withholding

For Brazilians

Residents on worldwide income; non residents on Brazilian income, mostly through withholding

For Argentines

Residents on worldwide income and assets; non residents on Argentine income and assets only, mostly through withholding

For Colombians

Residents on worldwide income; non residents on Colombian income only, mostly at a flat 35%

For Chileans

Residents and domiciled people on worldwide income; non residents on Chilean income through the additional tax

For Venezuelans

Residents on worldwide income; non residents on Venezuelan income only

For Peruvians

Domiciled individuals on worldwide income; non domiciled individuals on Peruvian income only, at flat rates

For Ecuadorians

Residents on worldwide income; non residents on Ecuadorian income, generally at 25%

Europe

For Britons

Residents on worldwide income and gains; non residents on UK income and gains on UK land and property

For Irish citizens

Residents on worldwide income; non residents on Irish income, with ordinary residence widening this for 3 years after leaving

For Germans

Residents on worldwide income; non residents on German source income only

For the French

Residents on worldwide income; non residents on French source income, at a minimum rate of 20%

For the Dutch

Residents on worldwide income in three boxes; non residents on Dutch income and Dutch property

For Belgians

Residents on worldwide income; non residents on Belgian income through the non resident tax

For Spaniards

Residents on worldwide income for the whole calendar year; non residents on Spanish income only

For Italians

Residents on worldwide income; non residents on Italian source income only

For the Swiss

Residents on worldwide income and wealth through federal, cantonal and communal tax; non residents on Swiss source items

For Swedes

Unlimited liability on worldwide income for residents; limited liability on Swedish income for others

For Norwegians

Residents on worldwide income and net wealth; non residents on Norwegian income and property

For Danes

Fully liable people on worldwide income; others on Danish income only

Africa and the Middle East

For South Africans

Residents on worldwide income at up to 45%; non residents on South African income only

For Israelis

Residents on worldwide income; foreign residents on Israeli income only

General information, not tax advice. Astute Expat is not a firm of tax advisers, and these guides do not take your circumstances into account. Speak to your accountant before you act. Our team includes accountants who assist our clients when they leave, so the move is done properly. Do not see your country? Ask us.

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