Research
Tax relocation guide
The residence, timing and cross-border questions to settle before a move. Tax residence and liabilities need advice specific to your circumstances.
Scope
What this guide covers
A change in tax residence touches more than a visa or an address. This guide sets out the questions around departure rules, residence tests, treaty position, family circumstances and the timing of a move.
It is research, not advice. Visas, bank applications, and legal or tax opinions sit with the relevant professionals and authorities.
For UAE residence, immigration status and tax residence are separate questions. For Portugal, residence routes, short-stay travel and citizenship are also distinct; eligibility and naturalisation rules depend on the applicable law and your individual circumstances.
Reading order
Three questions, in order
Define the decision
What is changing, which jurisdictions are involved, and what has to be established before a move.
Compare the frameworks
Residence tests, departure rules, treaty position and timing, reviewed with qualified local advisers.
Brief your specialists
Turn the research into a short brief for the tax, legal and immigration advisers you engage.
For a practical introduction to the questions involved, read our step-by-step UAE tax relocation research.
Advisory
Your portfolio after a move
A change of residence changes how a portfolio should be held and structured. We advise on that part, alongside the tax and legal specialists you choose.
Wealth structuring