Field notes
From the desk of Heed
Long-form perspective on international tax, residency, and structural optimisation.
2 Sept 2026
Exit taxes in 2026: what the Netherlands, Germany, France, Belgium and Spain charge when you leave
Leaving a country can be a taxable event. Five European jurisdictions now tax unrealised gains on departure, each with its own residence-history test, asset scope, rate and deferral. Belgium joined the list on 1 January 2026.
2 Sept 2026
The 183-day rule is four different rules: UK, Spain, UAE and US compared
Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.
2 Sept 2026
Portugal's IFICI regime in 2026: the 20 percent rate, who qualifies and the 15 January deadline
The non-habitual resident regime is closed. Its replacement, IFICI, gives a flat 20 percent rate on qualifying Portuguese employment and self-employment income for ten years, plus an exemption on most foreign income. Eligibility is by activity, and registration closes on 15 January of the year after you arrive.
2 Sept 2026
UAE corporate tax: Small Business Relief now runs to 2029, and what it does not cover
Ministerial Decision No. 131 of 2026 extends Small Business Relief by three years. Revenue up to AED 3 million means no taxable income for the period, but the election has costs, and Qualifying Free Zone Persons are outside it entirely.
2 Sept 2026
The UK foreign income and gains regime in 2026: what new arrivals actually get
The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.
21 Jul 2026
You find out at filing time. That is the problem.
Most people learn about a tax change that affects them at filing time, months too late. A tax early-warning system watches the law across your jurisdictions and alerts you while you can still act.