If you are a US citizen and you decide to renounce your US citizenship this can still have substantial tax implications to you. The US imposes an ‘Exit Tax’ when you renounce your citizenship if you meet certain criteria.
Generally, if you have a net worth in excess of $2 million the exit tax will apply to you. This tax is based on the inherent gain (in dollar terms) on ALL YOUR ASSETS (including your home). You will also be taxed on all your deferred compensation—such as pensions at the time of expatriation.
The exit tax will also apply to you, even if your net worth is below $2 million, if you have not complied with your US tax obligations for the last five years. The $2 million trigger will not apply to certain individuals who are dual citizens at birth. But the tax will still be imposed if they have not met the five year tax compliance test.
Green Card Holders and the Exit Tax:
The exit tax is also imposed on green card holders who have held a green card for 8 out of the last 15 years (referred to as ‘long-term residents’). This can mean that green card holders who have not formerly surrendered the green card are ‘stuck’!!! They remain subject to US Income Tax but cannot afford to surrender the card because of the exit tax they will have to pay.
В целом, чтобы попасть под этот налог нужно иметь совокупные assets больше 2 миллионов долларов и не иметь никаких налогов долгов за последние пять лет. То есть, все разговоры о том, что "ага, вы тут поднимите налоги и все богатенькие разбегутся" это для дурачков. В реальности богатеньких при отказе от гражданства и даже гринкарты (если она уже дольше 8 лет) разденут по максимуму. Отбеерут четверть имущества как минимум. То есть, откажизь сейчас Безос от американского гражданства и с него возьмут 40 миллиардов налогов (или около того). Уехать, вывести бизнес и не платить он тоже не сможет - с него будут брать налог и за доходы за рубежами США, пока он гражданин США, а если он откажется - смотрите выше.
The first U.S. income tax to include U.S. citizens living overseas dates to 1862, but the first law to authorize taxation of former citizens was passed over a century later, in 1966. The 1966 law created Internal Revenue Code Section 877, which allowed the U.S.-source income of former citizens to be taxed for up to 10 years following the date of their loss of citizenship. Section 877 was first amended in 1996, at a time when the issue of renunciation of U.S. citizenship for tax purposes was receiving a great deal of public attention; the same attention resulted in the passage of the Reed Amendment, which attempted to prevent former U.S. citizens who renounced citizenship to avoid taxation from obtaining visas, but which was never enforced. The American Jobs Creation act of 2004 amended Section 877 again. Under the new law, any individual who had a net worth of $2 million or an average income tax liability of $124,000 for the five previous years (adjusted annually for inflation) who renounces his or her citizenship is automatically assumed to have done so for tax avoidance reasons and is subject to additional taxes. Furthermore, with certain exceptions covered expatriates who spend at least 31 days in the United States in any year during the 10-year period following expatriation were subject to US taxation as if they were U.S. citizens or resident aliens.
Кстати, помните евреев хуцпонавтов, которые орали, что с них берут деньги за образование при отказе от гражданства СССР? Ну и вот.