FTR Series

Tax Guides

Exit tax, residency, reporting and indirect tax. The questions that decide what you owe, and to whom, when your life crosses more than one border.

75 tax guides

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Leaving your home country

Exit tax, deemed disposal, and what happens if you simply do not tell them.

Exit Tax Guide for Retirees 2026: US, UK, Australia, CanadaLeaving your home country to retire abroad? Your tax office wants a final settle-up. Here's what exit tax means for Canadians, Aussies, Americans, and Brits.ReadLeaving US as Online Business Owner: State Tax & OptionsFor US founders considering relocation: state tax severance, FEIE mechanics, CFC/NCTI exposure on offshore structures, and Puerto Rico's Act 60.ReadLeaving UK as Online Business Owner: Post-Non-Dom ReformFor UK founders planning exit after the 2025 non-dom reform. HMRC exit mechanics, temporary non-residence, and where UK founders are relocating.ReadLeaving Canada as Online Business Owner: Departure TaxFor Canadian online business owners planning emigration. Section 128.1 on business shares, s.85 rollovers, deferral options, and the RRSP/TFSA question.ReadLeaving Australia as Online Business Owner: CGT I1For Australian founders planning emigration. CGT Event I1 on business shares, the opt-out election, small business concessions, and the UAE treaty gap.ReadSelling a Business Before Migrating: The Timing Guide 2026Sell before or after migrating? The single biggest tax decision for founder retirees moving abroad. Here's the framework and the traps.ReadSelling Online Business Before Emigrating: Pre vs PostFor founders planning both a sale and a relocation, sequencing decides the outcome by six figures — when to sell before moving, and when after.ReadComing Home After Years Abroad: Tax Reset Guide 2026Moving home after years abroad can trigger deemed asset sales and CFC exposure on offshore structures — plan the return, not just the exit.ReadVoluntary Disclosure Programs After Emigration (2026)Emigrated without filing an exit return? Voluntary disclosure programs in the US, UK, Canada, Australia and Europe get you compliant with minimal penalty.ReadNot Telling CRA/ATO/HMRC You Moved: What Really HappensThinking of just not telling your home tax authority you moved abroad? Here's how they find out — and what happens when they do.ReadNo Decirle al Fisco Que se Mudó: Qué Pasa Realmente¿Pensando en simplemente no decirle a su autoridad fiscal de origen que se mudó al exterior? Aquí está cómo lo descubren.ReadRenouncing Citizenship: When It Makes Sense for NomadsWhen and how digital nomads should consider renouncing their original citizenship — US, UK, Australian, Canadian, and other paths.Read

Where you are tax resident

The single question that decides which country taxes your worldwide income.

Personal Tax Residency for Online Business OwnersFor online business owners, personal tax residency is the biggest tax lever. Framework for evaluating Panama, UAE, Portugal, Georgia, Cyprus, and Malta.ReadDigital Nomad Tax Residency: The Real FrameworkDigital nomad tax residency, explained straight: why "I don't live anywhere" fails, which countries chase departing residents, and how to build proof.Read183-Day Rule for Digital Nomads: Real Meaning 2026The 183-day rule for digital nomads — how it actually works, common misinterpretations, and why it’s rarely the only test that matters.ReadColombia 183-Day Rule: When You Become a Tax ResidentColombia's 183-day rule decides when you become a tax resident. Here's how the day-count works and what changes when you cross it.ReadTerritorial Tax Regimes for Nomads Ranked 2026Every territorial tax regime for nomads ranked, plus the home-base strategy that makes semi-territorial jurisdictions like Thailand practically irrelevant when done properly.ReadEvery Territorial & Zero-Tax Regime for Nomads 2026Complete list of territorial and zero-tax personal income tax jurisdictions globally, ranked for nomad use, plus where a Panama-hub strategy holds up and where it breaks.ReadPanama Territorial Tax 2026: The Honest ExplanationPanama's territorial tax system explained honestly. What income is really tax-free, what isn't, and where the marketing overstates the reality.ReadUS Digital Nomad Tax Reality 2026: FEIE and BeyondUS digital nomads and taxes — FEIE, physical presence test, bona fide residence, PR Act 60, and the harsh reality of citizenship-based taxation.ReadUK Digital Nomads Post 2025 Non-Dom ReformUK digital nomads and the post-2025 non-dom reform: statutory residence test, split-year, temporary non-residence, and legitimate approaches.ReadCanadian Digital Nomads: Breaking Residential Ties 2026Canadian digital nomads and CRA residential ties — how to actually break Canadian tax residency, avoid dual-residency, and manage the departure.ReadAustralian Digital Nomads Tax Residency 2026Australian digital nomads and ATO residency rules: the Bywater case, resides test, domicile test, 183-day test, and CGT Event I1 on exit.ReadCyprus 60-Day Residency for Online Business OwnersCyprus's 60-day tax residency rule for online business owners not tied to one location. Requirements, non-dom regime, and honest EU access analysis.ReadGeorgia 1% Small Business Tax for Online ConsultantsGeorgia's 1% turnover tax for individual entrepreneurs. Who qualifies, the revenue ceiling, banking, and how it compares to Panama and UAE.Read

Reporting, transparency and substance

CRS, beneficial ownership and why 'anonymous' structures stopped being anonymous.

Business and indirect tax

VAT, sales tax and withholding — the taxes that apply wherever you are incorporated.

EU VAT for Non-EU Sellers: Zero Threshold (2026)EU VAT for non-EU sellers of digital services: the zero threshold, Non-Union OSS registration, B2B reverse charge, and 2026 enforcement.ReadUS Sales Tax for Online Sellers: Nexus GuideUS sales tax for online sellers: state economic nexus thresholds after Wayfair, SaaS taxability by state, and how non-US sellers comply.ReadSelling Digital Products Globally: Tax by Region 2026Digital product sellers' tax guide — EU VAT, UK VAT, Australia GST, Canadian GST/HST, and how to comply across regions without going broke.ReadMerchant of Record vs Stripe: Which for Online Business?Paddle and LemonSqueezy handle VAT/GST for you; Stripe leaves it to you. When Merchant of Record is worth the higher fee, and when it isn't.ReadIP Holding Structures for SaaS and Software BusinessesFor SaaS founders and digital product owners with valuable IP. How and where to hold IP internationally — royalty routing, substance, and 2026 rules.ReadHiring Contractors & Employees InternationallyHiring across borders: contractor misclassification risk, permanent establishment exposure, EOR costs, and the 2026 1099 reporting threshold.ReadE-commerce Sellers Cross-Border Structuring 2026Entity, VAT/GST and US sales-tax nexus framework for e-commerce and marketplace sellers operating across multiple countries in 2026.ReadMulti-Currency Bookkeeping for Online BusinessesMulti-currency bookkeeping for online businesses: choosing a reporting currency, tracking FX gain and loss, and the Xero setup that keeps books clean.ReadContent Creator Cross-Border Tax Guide 2026Cross-border tax for creators and influencers — US withholding, income sourcing by platform, structuring options, and where residency actually matters.Read

Estate, succession and wealth

Inheritance, forced heirship and moving capital between jurisdictions.

Life Insurance for Cross-Border Estate Planning 2026Life insurance across borders in 2026 — what happens to existing cover when you move, what to buy instead, and the estate-tax traps to check first.ReadMulti-Country Family Estate Planning 2026Children in different countries face different inheritance tax regimes on the same estate. What multi-country families need beyond a single will.ReadCross-Border Estate Planning: Passing Assets to Kids AbroadEstate planning for parents in one country, kids in another, assets in a third. Practical framework and structural options.ReadPlaneación Sucesoral Transfronteriza: Pasar Activos a HijosPadre en Colombia, hijos en Canadá, Reino Unido y Australia, activos en cuatro países: cómo planear la sucesión antes de que mueran los plazos.ReadColombia Ganancia Ocasional: Capital Gains Tax Guide 2026Colombia's ganancia ocasional taxes capital gains and inheritance at 15%. Here's how it works, what's included, and how to plan around it.ReadColombia Wealth Tax 2026: Who Actually Has to Pay?Colombia's wealth tax kicks in at about USD $1.17M net worth... yes, it's based on total net worth, not personal income. Here's who really pays, how the rates tier, and what planningReadColombia Forced Heirship: How Legítima Overrides Your WillColombia's forced heirship rules reserve minimum estate shares for specific heirs. How legítima works and how to structure around it.ReadLegítima en Colombia: Cómo Puede Anular Su TestamentoLa legítima colombiana reserva porciones fijas del patrimonio para hijos y cónyuge, sin importar qué diga el testamento. Cómo funciona y qué la limita.ReadMoving a $5M Portfolio Cross-Border: The Structuring GuideHow sophisticated nomads, businessmen, wealthy families & retirees restructure a $5M+ investment portfolio across home country, destination country, and a holding jurisdiction.ReadForeign Property: Personal vs Structure Ownership 2026Personal vs corporate ownership for foreign property — tax, privacy, succession, and cost trade-offs, by buyer nationality and property jurisdiction.ReadPanama Private Interest Foundation: Ultimate Estate Planning GuideThe Panamanian Foundation is the succession tool most Anglo advisers don't know. Here's what it is and why it might be the cleanest, safest, low-tax solution for your family.ReadPanama Foundation vs Cook Islands Trust vs Nevis LLC 2026Panama Foundation, Cook Islands Trust, or Nevis LLC — real costs, real protection differences, and which fits which risk, compared honestly.Read

Crypto, currency and digital assets

How cross-border crypto and multi-currency exposure are actually treated.

Colombia and Panama tax specifics

The two jurisdictions we are asked about most.

Colombia Tax Deadlines for Expats: The 2026 CalendarColombian tax deadlines for expats — filings, staggered dates by tax ID, penalties, and the real wealth tax threshold for 2026.ReadColombian RUT and NIT for Foreigners: 2026 GuideEvery foreigner buying property, opening a bank account, or working in Colombia needs a RUT. Here's what it is, how to get it, and when.ReadThe 1,000-UVT Rule: What Colombia's Pension Exemption CoversColombia exempts up to ~1,000 UVT of monthly pension income from tax — but whether foreign pensions qualify is genuinely unsettled right now.ReadGetting Money Into Colombia Legally: Régimen Cambiario 2026Colombia's régimen cambiario: how to bring money in through the legal channel, and why skipping it means you can't get it back out when you sell.ReadBuying Property in Colombia as a Foreigner: Tax Guide 2026Foreigners can buy property in Colombia — but the tax consequences aren't in most guides. Here's what to know before you sign.ReadMarrying a Colombian: Tax and Property Guide for ForeignersColombian marriage law and its tax, property, and asset implications for foreign spouses — from any home country.ReadPanama Company Setups - SA vs Foundation: Which Do You Need? 2026Panamanian corporation or Panamanian foundation? Different tools for different jobs. Here's how to pick the right one.ReadPanama vs Cayman vs BVI vs Nevis: Real Comparison 2026Comparing the four main offshore jurisdictions in the Americas — Panama, Cayman, BVI, Nevis — for individuals, families, and retirees rather than institutional investors.ReadPanama Holding + Colombia Residency: The HNW Combo ExplainedColombia for lifestyle, Panama for structure. How HNW retirees combine the two into one integrated plan. Where it works, where it doesn't.ReadPanama Asset Structuring & Succession Guide 2026Panamanian SAs, foundations, and territorial tax explained honestly. What Panama can and can't do for your assets and your estate in 2026.Read

Tax cases worth reading

Real structures and real outcomes, with the principle made explicit.

Apple’s Double Irish Explained: How It Worked, What Replaced ItApple’s Double Irish Dutch Sandwich structure explained — mechanics, why it worked, its 2020 closure, and modern legal equivalents accessible to smaller businesses.ReadGoogle’s Bermuda Tax Structure Explained: 2003-2020Google/Alphabet’s Bermuda tax structure — mechanics, size, why it ended, and what the legitimate modern equivalents look like for smaller businesses.ReadStarbucks UK Tax Structure Explained (1998-2012 & After)Starbucks’ historic UK tax structure — royalties, coffee-bean transfer pricing, inter-company loans, and what today’s SME equivalent looks like (and how you can use the same ideas for yourReadJimmy Carr’s K2 Scheme Explained: Planning vs AvoidanceJimmy Carr’s K2 scheme, HMRC’s response, and the difference between legitimate tax efficiency planning and aggressive schemes that regulators eventually shut down.ReadShakira’s Spanish Tax Case: Residency Substance ExplainedShakira’s Spanish tax residency case, the substance test that determined the outcome, and how FTR builds defensible residency positions for cross-border clients.ReadAl Capone’s Tax Conviction: Founding Enforcement Case & It's Modern LegacyAl Capone’s 1931 tax evasion conviction and the doctrine it established — why compliance and paper trails remain central to modern tax enforcement.ReadItaly’s €100K Flat-Tax for Wealthy New Residents ExplainedItaly’s flat-tax regime for wealthy new residents: mechanics, who’s used it, and lessons for HNW individuals considering European relocation.ReadWhy Warren Buffett Pays Low Personal Tax - Legal Framework & Structuring LessonHow Warren Buffett’s low effective tax rate works legally: capital gains vs ordinary income, and lessons for HNW individuals structuring wealth.Read
Full index — all 75, A–Z