abstract:An expatriation tax or emigration tax is a tax on persons who cease to be tax resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of the country in question.
"For someone wealthy enough that expatriationtax is an issue, it's worth paying someone to avoid it, " says Richard LeVine, an international tax lawyer with Withers Bergman in New Haven, Conn.
For a remarkably brief period of time this, was a hot topic because Eduardo Saverin, one of the founders of Facebook, was the poster boy for (purported) tax-motivated expatriation.