Short answer: beyond the US, Germany, Canada, Australia and others may apply exit/departure tax ideas on deemed disposals when residence ends. Plan tax-residence termination before moving.
Exit Tax Concepts Outside the US
Written by Global Immigrate consultants · Reviewed by Oscar Yip, Founder & Managing Director
Summary
Some countries tax deemed gains when tax residence ends.
FAQ
Portugal?
Follow current tax law — timing of residence end matters.
Just leave without formal end?
Rules trigger when residence status ends.
Pay in instalments?
Some countries allow deferral or instalments.