US citizens abroad
Moving Abroad as an American: What Changes on Your Taxes and What Does Not
What moving abroad changes in your US filing, exclusions, deadlines and foreign-account reporting, using dated IRS guidance.
5 min read
FNC Insights
Your life abroad. Your exposure. Your next question.
US tax guides, guides for US residents going international, and UAE free zone, banking and residency guides, plus international news with sources and FNC’s perspective.
US citizens abroad
Tax and compliance: ten practical guides to your filing, banking and residency decisions.
US citizens abroad
Foreign Earned Income Exclusion vs Foreign Tax Credit: Which One Saves You More
Compare the FEIE and foreign tax credit questions to take to your CPA, including 2026 limits, overlap rules and election history.
5 min read
US citizens abroad
Bona Fide Residence vs Physical Presence Test: Qualifying for the FEIE
Understand the foreign tax home, bona fide residence and 330-day physical presence tests before relying on the FEIE.
5 min read
US citizens abroad
FBAR and FATCA Explained: Reporting Your Foreign Bank Accounts Without Penalties
Review FBAR and Form 8938 thresholds, separate filing routes and published penalty figures carried into 2026.
5 min read
US citizens abroad
Owning a Foreign Company as a US Person: Form 5471, CFC Rules and GILTI in Plain English
Understand Form 5471, CFC ownership tests and the reported 2026 GILTI-to-NCTI changes before forming a foreign company.
5 min read
US citizens abroad
Leaving Your State Behind: How to Break Tax Residency in California, New York and Other High-Tax States
Review sourced California and New York residency tests, departure evidence and the limits of applying those rules elsewhere.
6 min read
US citizens abroad
Self-Employment Tax Abroad: Totalization Agreements and When You Still Pay Social Security
Separate self-employment tax from FEIE relief and examine totalization agreements, 2026 limits and coverage documents.
5 min read
US citizens abroad
Behind on US Filings While Living Abroad? The Streamlined Procedures Explained
Understand eligibility, covered years, certification and the limits of the IRS Streamlined Foreign Offshore procedures.
6 min read
US citizens abroad
Renouncing US Citizenship: Costs, Exit Tax and Who It Actually Makes Sense For
Review the April 2026 CLN fee reduction, covered-expatriate tests, exit-tax figures and questions for qualified counsel.
6 min read
US citizens abroad
The 10 Most Expensive Tax Mistakes Americans Make in Their First Year Abroad
Ten sourced first-year compliance risks to discuss with your CPA, from foreign accounts and entities to state residency.
5 min readUS residents going international
Ten practical guides to building an international footprint while you still live in the US: residency, companies, banking, currency and the move itself.
US residents going international
Plan B Planning: Why More Americans Are Securing a Second Residency Now
Why Americans add a second residency before they need it, what Spain, Portugal and Panama changed, and what a residence permit does not change.
5 min read
US residents going international
Can a US Resident Own an Offshore Company? What Is Legal, What Is Reportable
What a US resident may own abroad, when Form 5471 applies, how the CFC and per se rules work, and the reporting a foreign company brings.
6 min read
US residents going international
Opening a Foreign Bank Account While Living in the US: Options That Still Work
How a US resident opens and keeps a foreign bank account: FBAR and Form 8938 thresholds, FATCA agreements and the questions banks ask.
6 min read
US residents going international
Expanding Your US Business Abroad: Branch, Subsidiary or Separate Holding
Compare a foreign branch, a foreign subsidiary and a separate holding company for your US business, with the US forms and tax rules for each.
6 min read
US residents going international
Diversifying Outside the US Dollar: Multi-Currency Accounts for American Entrepreneurs
How multi-currency accounts work for Americans: dollar reporting, exchange-rate rules, FDIC limits and when an account counts as foreign.
5 min read
US residents going international
Residency First, Move Later: Programs That Do Not Require You to Relocate Yet
Residence routes that let you secure status before you relocate, in Panama, the UAE, Portugal and Georgia, and what each one asks of you.
5 min read
US residents going international
Remote Business, Global Clients: Invoicing and Getting Paid Internationally From the US
Invoicing foreign clients from the US: dollar translation, Form 1099-K, self-employment tax, the EU reverse charge, sanctions and foreign tax credits.
5 min read
US residents going international
Pre-Move Checklist: The 12 Things to Settle Before You Leave the US
Twelve items to settle before you leave the US, from filing deadlines and foreign accounts to Medicare, voting, retirement withholding and estate figures.
6 min read
US residents going international
Buying Property Abroad as an American: Ownership Rules, Financing and Reporting
What to know before buying property abroad as an American: foreign ownership limits, financing, US reporting, depreciation and tax on a sale.
5 min read
US residents going international
Retirement Accounts and Moving Abroad: What Happens to Your 401(k) and IRA
What happens to your 401(k) and IRA when you move abroad: 2026 limits, contributions after the FEIE, withdrawals, withholding and treaties.
5 min readUAE: free zones, tax and residency
Ten practical guides to company formation, banking, tax and residency in the UAE.
UAE: free zones, tax and residency
UAE Corporate Tax Explained: When You Pay 0%, When You Pay 9%
Understand UAE corporate tax, qualifying free zone income, Small Business Relief and filing responsibilities.
5 min read
UAE: free zones, tax and residency
Qualifying Free Zone Person: The Conditions That Keep Your Free Zone Profits Tax-Free
Understand the conditions for qualifying free zone income, excluded activities and the consequences of losing status.
5 min read
UAE: free zones, tax and residency
IFZA vs DMCC vs Meydan: Choosing the Right Dubai Free Zone for Your Business
Compare IFZA, DMCC and Meydan by activities, premises, visa needs and itemised quotes.
5 min read
UAE: free zones, tax and residency
ADGM and DIFC: When a Common-Law Financial Centre Is Worth the Higher Cost
Compare published ADGM and DIFC fees, premises and entity choices before selecting a financial centre.
5 min read
UAE: free zones, tax and residency
Holding Structures in the UAE: Using an ADGM SPV to Own Your International Companies
Understand ADGM SPV scope, fees, records and cross-border ownership questions.
5 min read
UAE: free zones, tax and residency
Free Zone vs Mainland Company: What You Can and Cannot Do in Each
Compare mainland access, ownership, premises and tax treatment before choosing a UAE licence.
5 min read
UAE: free zones, tax and residency
From License to Emirates ID: The Full UAE Residency Visa Process Step by Step
Plan the steps from a company licence to entry permission, medical checks and Emirates ID.
5 min read
UAE: free zones, tax and residency
UAE Golden Visa: Who Qualifies and Is It Worth It for Entrepreneurs
Understand current Golden Visa categories, the authorities’ published terms and the evidence to prepare.
5 min read
UAE: free zones, tax and residency
Opening a UAE Corporate Bank Account Remotely: What Banks Ask For in Practice
Prepare a UAE corporate account application and understand the conditional three-business-day rule.
5 min read
UAE: free zones, tax and residency
Becoming a UAE Tax Resident: The Tax Residency Certificate and How Other Countries Treat It
Understand UAE tax-residency routes, certificate evidence and the limits of overseas treaty use.
6 min readIn the news
Ten sourced news articles, with FNC’s take on the questions to ask.
Banking access
US citizenship can complicate banking. Is your file clear?
FATCA reporting and possible nationality checks put citizenship and tax residence at the centre of a banking review.
2 min read
Banking risk
A debanking order is not an account-access plan
The White House calls for objective banking decisions. Your review still needs to identify any restriction and the access you depend on.
1 min read
US citizens abroad
Moving abroad leaves US tax questions on your desk
US filing duties, foreign-account reporting and renunciation tests belong in the plan before you treat relocation as a tax solution.
2 min read
Tax policy
Do not build your move around a proposed tax exemption
LaHood’s residence-based taxation bill offered a different system. The reporting describes a proposal, with conditions and a possible departure tax.
2 min read
Residency
Portugal: is your residency plan built on old terms?
Reporting on the golden visa describes a removed property route and a proposed longer citizenship wait. Check which goal your plan actually serves.
1 min read
Citizenship and mobility
Second-citizenship demand does not settle your exit plan
Henley’s application figures show demand among its clients. They do not establish which citizenship route answers your own mobility needs.
1 min read
UAE structures
A UAE wealth-hub headline is not your company’s tax assessment
Migration forecasts and the UAE’s corporate-tax announcement answer different questions. Review the rules your proposed structure would depend on.
2 min read
Succession and ownership
No succession plan? Ask more than whether ADGM has foundations
ADGM’s 2017 consultation set out succession and governance aims. A structure decision needs current evidence and a clear account of your continuity needs.
1 min read
Residency
Panama residency: do not mistake a temporary route for permanent status
Friendly Nations and Pensionado follow different routes in the reporting. Check the status, timing and evidence your relocation plan assumes.
2 min read
Banking in Georgia
A strong Georgian bank is not proof you can open an account
Bloomberg reports strong performance at Bank of Georgia’s parent. The article does not establish account access for foreign or US applicants.
2 min readInformation, not advice.