Читать книгу Global Residence and Citizenship Handbook - Christian H. Kälin - Страница 24

Although taxation based on citizenship and long-term residence is unique to the US (and a very small number of other countries), a growing number of countries have introduced specific measures to discourage the emigration of individuals through various forms of taxation. Such exit or emigration taxes may have considerable implications for the tax aspects of your relocation plans.

In coming years larger, high-tax countries with sovereign debt problems need to increase their tax revenue substantially; this is difficult to achieve beyond a certain point of tax burden on individuals and businesses. However, it is politically acceptable to tax wealthy people, and to prevent them or tax them even more if they try to leave the country. It can therefore be expected that countries will try to introduce different forms of exit taxes to prevent the exodus of good taxpayers. From this point of view, if you are contemplating a move to another country, you need to carefully observe the developments on that front so as to possibly pre-empt a move by the legislator by your move abroad sooner rather than later.