Field notes

Exit tax

3 field notes on Exit tax.

Latest

10 Nov 2026

US exit tax in 2026: who is a covered expatriate and what they owe

Renouncing US citizenship or giving up a long-held green card can trigger a tax on gains you never realised. The 2026 tests, the $910,000 exclusion, the green card rule and Form 8854.

Exit tax, Residency, Wealth assets, United States

Earlier notes

3 Nov 2026

UK exit tax in 2026: what you still owe after you leave the UK

The UK has no general exit tax, and Budget 2026 added none. Gains made abroad still come back into charge if you return within 5 years, UK property stays taxable and inheritance tax can follow you for 10 years.

Exit tax, Residency, Wealth assets, UK

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.

Exit tax, Netherlands, Germany, France, Belgium, Spain