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Lineage Citizenships: Benefits and Caveats of Dual or New Citizenships, Income and Estate Tax Implications

Israel, European Union Countries, and Other Countries

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, April 4, 2024

Recorded event now available

or call 1-800-926-7926

This webinar will review the tax implications and key considerations for taxpayers considering dual or citizenship in a country outside the United States by lineage. Our panel of international tax experts will explain common steps to claim citizenship by ancestry and claiming lineage citizenship in specific countries for taxpayers considering a move and for their international income tax advisers.


Citizenship in a country other than, or in addition to, the U.S. can be appealing, particularly for individuals with cultural, emotional, and family ties to another country. Many countries, including Ireland, Israel, Italy, and Portugal, offer citizen by descent or citizen by ancestry programs. These countries agree that individuals can inherit citizenship rights through generational relationships.

Dual citizenship or having a second passport provides multiple opportunities for investment, travel, work, and living. Naturally, the eligibility criteria in each country varies. Individuals must consider the caveats and requirements of a second or new citizenship. While most countries have a territorial tax system, taxing individuals based on where they reside, the U.S. taxes all citizens regardless of where they live. Additionally, some countries require military service or language competency exams to claim citizenship. Understanding the nuances of a specific country's lineage requirements and the U.S. taxation of nonresidents is critical.

Listen as our authoritative panel of immigration attorneys reviews the benefits and caveats of claiming lineage citizenship, including income and estate tax considerations.



  1. U.S. citizenship
  2. Advantages of lineage citizenships
  3. General concepts
  4. Lineage citizenships in specific countries
    1. Israel
    2. Ireland
    3. Italy
    4. Argentina
    5. Other countries
  5. Types of backup plans
  6. Tax ramifications
  7. Case studies


The panel will cover these and other critical issues:

  • Expatriation considerations for taxpayers moving abroad
  • Income and estate tax issues for dual citizens
  • Common steps to qualify for citizenship by ancestry
  • Applying for citizenship in Israel
  • Caveats to consider when applying for a dual or second citizenship


Lesperance, David
David Lesperance, J.D.

Founder and Principal
Lesperance & Associates

Mr. Lesperance is one of the world’s leading international tax and immigration advisors. He has successfully...  |  Read More

Warshaw, Melvin
Melvin A. Warshaw, Esq., L.L.M.

Melvin A. Warshaw

Mr. Warshaw has nearly 40 years of experience as a U. S. estate planning and tax lawyer. He currently represents U. S....  |  Read More

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