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Retiring Abroad: Tax Considerations, Expatriation From the U.S., Immigration, Golden Visas, CFC Considerations

Puerto Rico, Portugal, Israel, Singapore, Cost Rica

Note: CLE credit is not offered on this program

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

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Conducted on Thursday, February 9, 2023

Recorded event now available

or call 1-800-926-7926

This webinar will take a detailed look at the most significant concerns of taxpayers considering retiring abroad. Our panel of international tax attorneys will explain U.S. expatriation requirements, the benefits and caveats of Golden Visa programs, and immigration considerations for moves to Puerto Rico, Portugal, Israel, and other popular destinations for advisers to taxpayers considering moving overseas.


Leaving the U.S. has consequences. U.S. citizens are obligated to pay tax on their income regardless of where it is earned. As a resident of a foreign country, a retiree could be subject to tax in two countries. A taxpayer can relinquish their citizenship by filing Form 8854, Initial and Annual Expatriation Statement, and paying an exit tax if required.

In addition to U.S. considerations, there are immigration considerations abroad. Many countries offer Golden Visa programs. These offer accelerated residency in a new country, often speeding up the foreign citizenship process and offering perks for relocating. Some require a capital infusion, job creation, or other investment in the country. If offered, each country's immigration policies and Golden VISA programs differ.

Portugal has one of the most popular Golden Visa programs. Depending on the particular option selected, it requires an investment of as little as 250,000 Euros, allows the investor to apply for citizenship after five years, and allows VISA-free travel in Europe's Schengen Area.

There are non-tax considerations of moving abroad as well. Language barriers can be a primary concern. Once a citizen of Portugal, for example, a resident is eligible for national health and education services.

Listen as our panel of experts reviews the chief immigration, income tax, and non-tax considerations of retiring abroad.



  1. Moving abroad considerations
  2. Immigration considerations
    1. Expatriation from the U.S.
    2. Destination country requirements
    3. Golden VISAs
  3. Income tax considerations
    1. Expatriation tax
    2. CFC considerations
  4. Destinations
    1. Puerto Rico
        1. Non-tax considerations
        2. ACT 60 Bona Fide Resident regime
        3. Tax considerations
    2. Portugal
        1. Immigration
        2. Non-tax considerations
        3. Tax considerations
    3. Israel
        1. Immigration
        2. Non-tax considerations
        3. Tax considerations
    4. Singapore
        1. Immigration
        2. Non-tax considerations
        3. Tax considerations
    5. Cost Rica
        1. Immigration
        2. Non-tax considerations
        3. Tax considerations


The panel will cover these and other critical issues:

  • Immigration considerations of moving to specific countries
  • Golden VISA opportunities and caveats of moving to Portugal and Israel
  • Who is required to pay an exit tax
  • Strategies available to abate multi-national taxation


Anolik, Stuart
Stuart Anolik


Mr. Anolik has handled client matters involving international investment and finance, intellectual property migration,...  |  Read More

Pierson, Michael
Michael Pierson

Managing Partner, Global Corporate

Mr. Pierson is Managing Partner of the firm’s Global Corporate practice and oversees the corporate team located...  |  Read More

Posner, Sanford
Sanford Posner


Mr. Posner has over twenty years’ experience working with employers and individuals on immigration matters. He...  |  Read More

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