If leaving the U.S. for another country, plan using official resources, not just social media

When contemplating moving abroad, a person grounded in reality is likely to formulate two types of questions: (1) what are the legal and bureaucratic issues I need to be aware of, both with regard to continuing obligations in my home country and the requirements of the new, and (2) what is it like to live an everyday life in the new country of residence.

It’s official resources that will give reliable answers to the the legal and bureaucratic matters, and understanding the information they convey should be a high priority. This post focuses on this category of information.

On the other hand, social media can provide some useful details about people’s everyday experiences, especially since things don’t always happen according to Hoyle. But when it comes to the legal requirements of your country of destination, double check against the official resources.

Official Resources - US

If your point of origin is the United States, then by official domestic resources I mean, in the first order, information provided by the Internal Revenue Service (IRS) and the Department of State. I suggest starting here because your fiscal obligations as an American citizen do not cease when you move abroad, and a range of essential and potentially valuable governmental services also remains available to citizens living outside the U.S.

American citizens, even those born outside of the U.S. to American citizens living abroad, have an obligation to file an annual income tax return in the U.S. if their income surpasses certain thresholds, defined here for 2024. Further, the IRS reckons taxes on world-wide income, so all income must be declared, regardless of source. The specific tax obligations for citizens living abroad are detailed in the tax treaty between the U.S. and the country of residence, provided that one has been negotiated. Such treaties, commonly referred to as “totalization agreements,” are intended to spare individuals from taxation in more than one jurisdiction.

If you’re an American planing to move abroad, read the tax treaty between the U.S. and the country you’re moving to, then read it again. Not understanding and not meeting your tax obligations can cost you dearly in the long run.

These agreements are all available on the IRS website. They will specify precisely where income tax is to be paid on income earned in the U.S. or another jurisdiction, as well as other tax obligations such as capital gains or inheritance. They will also clarify finer points, such as treatment of work undertaken in one country but paid in another; or whether the countries differentiate public-sector pensions from private retirement pensions (such as tax-deferred annuities). If the country you’re considering moving to does not have a tax treaty with the U.S., it would be prudent to consult with a certified tax accountant in that country.

It’s important to understand the tax treaties to avoid unpleasant surprises. If you move abroad the treaties might clarify where you pay capital gains tax—and the approach to this kind of tax varies significantly across different jurisdictions. Don’t expect inheritance taxes abroad to be as generous to your heirs as in the U.S.; you’ll want to understand how they apply. Tax treaties will explain where the right to levy inheritance tax resides, and how it relates to the concept of being domiciled (more about this and the concept of tax residency below). Read the tax treaties yourself, then re-read them; don’t rely on a third-party’s summary of the details.

For the most comprehensive overview of foreign tax obligations visit the IRS’s website for International Taxpayers, and especially its guidance for Claiming tax treaty benefits.

It is also essential to understand your status with regard to being fiscally resident in the U.S. or another country. This is discussed further below, but to avoid double taxation one should take care to submit evidence to the IRS when filing one’s tax return that one is no longer fiscally resident in the U.S. The IRS provides clear guidelines on this matter at Claiming tax treaty benefits; it might be as simple as including IRS Form 8833, but additional or other documentation might be required if you work abroad.

One more thing to note: If your time abroad has been brief—less than a year if claiming foreign tax residency, or less than 330 days presence in a second country—the IRS might challenge whether you are a bona fide foreign resident and levy taxes regardless of what you understand from the tax treaty.¹ In other words, you might be called upon to demonstrate that you are not falsely claiming foreign residence simply for tax avoidance purposes. (This kind of situation can be dealt with by filing for deferments until sufficient time has passed that the authenticity of foreign residence is undeniable.)

The U.S. State Department provides a range of services that continue to be of interest to Americans travelling or living abroad. Some are topical and informational: the Department’s travel website provides general information about the availability of consular services in most countries (much diminished in Europe as of March 2025²), as well as options and responsibilities for registering significant life events (birth of children of U.S. citizens, marriages and divorces, federal benefits, deaths of U.S. citizens, etc.).

One more U.S. government resource to consider: the CIA World Factbook. No, this isn’t some kind of handbook for CIA spooks. It is, rather, a resource that offers comprehensive data on 195 countries, as well as independent territories and international agglomerations such as the European Union. It provides detailed information on the following broad topics: geography; people and society; environment, government; economy; energy; communications; transportation; military and security; space; and terrorism. If you want to find the locations and contact information for a country’s embassy or consulates in the U.S., you’ll find that here, too.

Official Resources - Elsewhere

Chances are, the government of the country you target for future residency also provides information for foreign visitors and potential residents. I can speak from experience with regard to the two countries I have lived in since leaving the U.S. in 2009 and will draw examples from that experience. I urge individuals interested in other countries to undertake their own research to discover such information.

Official resources will provide authoritative information on issues critical to a successful move abroad: terms of visas and working permits as well as processes for their procurement; other residency requirements (such as guaranteed annual income, health insurance coverage, taxation, language competence, etc.); availability of healthcare resources and facilities and healthcare insurance requirements; information about schools and universities; customs regulations; regulation of automobiles and driving licences; etc.

For example: The Republic of Ireland maintains an online resource with comprehensive information for potential residents, whether they are European or originate from elsewhere: the “Moving to Ireland” section of the Citizens Information online resource. The Irish tax authority, Revenue: Irish Tax and Customs, maintains another essential resource, “Moving or returning to Ireland,” which provides detailed information about taxation in Ireland. Not to be overlooked are the specialised regulations governing capital gains tax and inheritance which are best understood before making arrangements to relocate.

While a U.S. citizen will be familiar with some key concepts common in U.S. income tax, other jurisdictions introduce somewhat different frameworks for taxing income of various kinds, as well as differing terminology.

An essential concept is that of tax residency or fiscal residency. There is no single, internationally accepted rule for what determines tax residency—each country has its own definitions and the following typically come into play:

• citizenship;

• physical presence, sometimes called the “substantial presence test” (often based on a stay of 183 or more days in a jurisdiction during a single year, or 280 days over two years); economic circumstances, i.e., whether or not one’s finances are centred in the country of residence; and

• the concept of domicile.

Other factors can also come into play as well. For example, in France, one is considered tax resident if one’s home (foyer) is in France. So if you move to France and lease a dwelling as your permanent residence on March 1st, you can be considered tax resident from that date (or simply resident in the state; also an important point if one were to eventually seek citizenship in that country).

The concept of domicile deserves some attention, since you might think it simply means the place where you live. It’s not just that. From a legal perspective, your domicile (or where you are domiciled) is the country that is your permanent home, whether inherited or chosen for life. While country of tax residency can be easily changed through substantial presence or other considerations, changing one’s domicile is not a trivial matter. A tax authority might require substantial proof that one has severed ties with the original domicile to live permanently in some other jurisdiction. Domicile can have important ramifications with some tax issues, though this varies from country to country. For example, Ireland differentiates domicile of origin and domicile of choice, and under certain circumstances will impose a “domicile levy” or tax for those legally domiciled in Ireland.³

Living abroad, one is often asked to specify country of domicile—so be aware that it is not just where you live in the moment or where you are tax resident. Seek legal advice if you wish to officially change the country where you are domiciled.

Another concept encountered in Ireland that exists in many other European countries in that of the PAYE (Pay As You Earn) system—which is essentially a tax withholding framework similar to that in the U.S. As with FICA taxes in the U.S., which pay for Social Security and Medicare, PAYE deductions also typically go toward social benefits, such as state pensions and state healthcare programmes. (In France, a deduction is also made for “repayment of the social debt,” i.e., CRDS—Contribution pour le Remboursement de la Dette Sociale.) In this context one generally speaks in Europe of “social charges,” or payments that support the national social welfare system. There can be some complexity to this aspect of living and working abroad, particularly in cases where one generates revenue from outside of the country of tax residency, or from a foreign employer. A certified accountant can help sort out questions of this sort.

There are other concepts to become familiar with, depending on the nature of your employment or how you otherwise generate income, some of which are conceptually similar to U.S. counterparts, but the devil is always in the details. In Ireland details can be found at Citizens Information and Irish Revenue.

France maintains a wealth of official information of interest to those moving to (or contemplating moving to) France, available in both French and English. The website “Welcome to France” is oriented toward those who are moving to France for work or to establish new businesses, providing both pertinent official information and guidance on getting settled that goes beyond sheer bureaucratic requirements and details. There is a separate site, “France Visas,” that provides detailed information about visas. The government website “Foreigner in France” provides a question-driven interface to a broad range of topics pertinent to non-French citizens seeking to move to France, covering such topics as

• entry to France (visas, etc.);

• residency permits (titres de séjour, etc.), including language proficiency requirements;

• work and work permits;

• accompanying family members;

• obtaining a French driving licence [if exchanging don’t put this off];

• obtaining French citizenship.

The site guides the user to information based on their nationality and status (working, retired, etc.) as well as their intentions with regard to length of stay.

While “Foreigner in France” provides a wide range of information, other essential information can be found on the Service-Public.fr website (the official website of the French Administration). A good starting point is “Money - Taxes - Consumption,” which introduces many topics of interest to newcomers, including insurance requirements, banking, credit and savings (don’t expect things to be the same as in the United States), taxation, and much more. For example, there is information on the various types of taxes paid by foreign nationals in France, covering income tax (impôt sur le revenu), real estate wealth tax (impôt sur la fortune immobilière), and local taxes (impôts locaux). Finally, there is a separate section describing social services, including the critical topic of “Health insurance of a foreigner in France.”

I’d note that the Service-Public.fr website also offers a service I find invaluable: a subscription to alerts from the French Administration (Abonnement à la lettre d’information). One can configure the types of information for which alerts will be sent. It is a very convenient way to keep up with regulatory changes (such as changes to rates for domestic electricity services), public health services and initiatives (such as vaccinations, cancer screenings, etc.), and more. A subscription mailing summarises changes to regulations and services that come into effect each month.

Housing regulations (with a focus on rentals)

Housing regulations—the often complex processes of purchasing or renting properties—is something to come to grips with. Expect things to be different from what you’ve experienced in the United States, and dive into the topic before you put money on the table. The most reliable information will likely be found on government-sponsored websites, and the time spent identifying and understanding this information will help avoid costly mistakes or misunderstandings.

Purchasing property abroad is a complex subject and I will not try to provide general guidance here—it is beyond the scope of a single newsletter. I will, rather, some concise information that illustrates that regulations governing property rentals in different European jurisdictions can be very different.

Let’s start with Ireland. Researching rental regulations in Ireland will lead you to the Residential Tenancies Act 2004, as amended. The gov.ie website identifies the Residential Tenancy Board (RTB) as the regulatory authority with regard to the Act, using this language:

[The Act] regulates the landlord-tenant relationship in the private rented residential sector, covering private rental, cost rental, social rental by approved housing bodies and student-specific rental accommodation, and sets out the rights and obligations of landlords and tenants.

The RTB lays out practical information for landlords and tenants at its website, but bear in mind that compliance on the part of landlords is often lax; some do not take the mandatory step of registering a rental agreement with the RTB. An informed tenant is therefore a better protected tenant; when a lease is agreed a tenant should make sure the landlord follows through.

Tenants should also investigate whether a property to be let is within a “Rent Pressure Zone,” or RPZ. Such properties are subject to rent control, and the RTB provides a convenient RPZ calculator that helps tenants understand how these might apply to the property they are letting.

My personal suggestion is that any tenant also comprehensively photograph a property to document its physical state at the time of rental, then send printed copies to the landlord by post, registered with return receipt. This can protect you if the landlord seeks to retain your security deposit due to alleged property damage beyond ordinary wear-and-tear at the end of your lease.

One last thing about Ireland: there are no requirements that a landlord deposit your security deposit in an escrow account. If you choose to vacate a property in compliance with the terms of a lease and the landlord declines to return the deposit, let the landlord know you will contest it with the RTB (using your photographic documentation if applicable), which arbitrates disputes of this kind.

Regulations governing rentals in France are very different and exist at a national and a local level (an example of the latter is regulation of residential properties with services like AirBnB). The national regulations are codified in Law No. 89‑462 of 6 July 1989, and explained in question-and-answer fashion at the service-public.fr website. To simplify: From the perspective of someone seeking a permanent residence (i.e., not less than a year, not for a student, not for short-term business needs), one can differentiate between furnished rentals (by definition, one year in length) and unfurnished (by definition, three years in length). Both types of leases (bails) are renewable unless the landlord asserts a right to not renew based on a set of very restricted criteria (personal use of the landlord or member of the landlord’s family; sale of the property; or motif légitime et sérieux, such as chronic late payment of rent—such cases would be adjudicated by a tribunal judiciaire (local court).

In reality the legal protections provided to tenants make it difficult for landlords to refuse to renew a lease or to evict tenants. For that reason a landlord may decline to offer a lease to individuals without income sourced in France, without a French bank account, etc., or may demand a rental guarantee, such as are available from Garantme.fr, a specialised insurance broker and collection agency. Alternatively a landlord might accept a caution solidaire, or a personal guarantee of payment from a third party; such arrangements might typically be for a parent guaranteeing payments for a child’s lease. Potential tenants might also exceptionally propose an escrow (compte séquestre) arrangement with the landlord, but there is no legal requirement for a landlord to accept such an proposal.

I had suggested above that a tenant in Ireland document the condition of a property photographically at the start of a lease. In France, this is standard practice and is required by law. At move-in time a detailed inventory representing the physical state of the property, and of any furnishings included, will be prepared. It is referred to as the état des lieux entrants (state of the premises entering). This will be rendered as a document to be signed by tenant and landlord and is of legal standing. It will serve as a point of reference when the lease is terminated, at which time an état des lieux sortants (state of the premises departing) is created. The latter can provide the foundation for a landlord withholding some or all of a security deposit when the property has been vacated.

Rent controls also exist at a national level in France and are expressed in Article 17-1 of Law No. 89‑462 of 6 July 1989. Annual rent increases are allowed according to the Indice de référence des loyers (IRL), essentially a quarterly updated cost-of-living index. Landlords must calculate rent increases as determined by the IRL, with exceptions: (1) some properties are exempt from rent increase based on being energy inefficient (an evaluation of energy efficiency is required each time a property is rented); and (2) in so-call zones tendue (stressed areas) rent increases are allowed but must comply to specific terms of the regulations. A useful overview of this topic can be accessed via the Service-Public.fr website.

Finally, regardless of country, look to documentation from the national tax authority for how expenses for habitation figure into the country’s approach to taxation.

Summary

While I’ve provided some detailed examples of official data from the two E.U. countries where I have lived, most countries publish similar official information on government websites—and information provided will far exceed the examples chosen for this newsletter. Time spent exploring these resources provides a much better return on investment than browsing social media. As I said, social media is useful for understanding personal experiences, but are no substitute for official government sources, or licensed tax or immigration professionals.

My core belief is that leaving one’s country—one’s home and often one’s family—is a landmark moment in one’s life. For some it is a dream, a fantasy of a better life in a land with lower cost of living and perhaps a kinder and safer physical and social climate. Social media can feed and reinforce such fantasies, but might also lead to unrealistic or unbalanced expectations. Official information, though often dry and bureaucratic by nature, will keep you grounded in reality. It will also help you avoid potentially costly mistakes.

As I often say, remember that, when as an American you move abroad, you’re not switching one government bureaucracy for another; henceforth you get to live with continuing U.S. bureaucratic obligations along with those of whatever country you choose to move to. These days, I file tax declarations in three countries. It comes with the territory.

If you have benefitted from reading this post about official information for potential American emigrés, please feel free to …

Further information about taxes and tax-like government schemes are found here:

1. See the following for further information: “Foreign earned income exclusion - bona fide residence test,” Internal Revenue Service (updated 14 March 2025) https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-bona-fide-residence-test (consulted 25 June 2025) ; and “Foreign earned income exclusion – Physical presence test,” Internal Revenue Service (updated 14 March 2025) https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-physical-presence-test (consulted 25 June 2025)

2. Edward Wong and Mark Mazzetti, “State Dept. Plans to Close Diplomatic Missions and Fire Employees Overseas,” New York Times (6 March 2025) https://www.nytimes.com/2025/03/06/us/politics/embassies-consulates-closures.html#:~:text=The%20plan%20to%20close%20a,%3B%20and%20Ponta%20Delgada%2C%20Portugal. (consulted 7 March 2025)

3. “Tax residence and domicile in Ireland,” Citizens Information (updated 7 January 2025) https://www.citizensinformation.ie/en/money-and-tax/tax/moving-country-and-taxation/tax-residence-and-domicile-in-ireland/#e4baeb (consulted 8 March 2025).