An analysis applies academic frameworks, including Peter Spiro's legal history of dual nationality and Yossi Harpaz's concept of compensatory citizenship, to interpret the growing trend of American nationals acquiring second citizenships and residencies. The piece examines why individuals from a historically dominant nationality are adopting strategies previously associated with citizens of less advantaged states.
The IRS still accepts late US tax returns after the October 15 extended deadline, and filing late is separate from paying any outstanding balance. Penalties may increase over time, so earlier submission reduces additional costs.
An expat living in Pau, France describes her experience of raising a multilingual family and building a flexible working life abroad.
Congress amended the controlled foreign corporation (CFC) rules in 2025, with changes taking effect in 2026. U.S. citizens who own foreign companies may see different treatment of overseas business profits on their U.S. tax returns as a result.
October 15, 2026 is the final filing deadline for U.S. expats who requested an extension to submit their 2025 federal tax return. The extension applies to filing only, not to payment of any taxes owed.
The IRS announced a new Automatic Exemption from Penalty (AEP) program in July 2026, applying to eligible 2025 tax returns. Taxpayers who have filed and paid on time for the previous three years may have certain penalties automatically waived if they make a one-time mistake.
A presentation from the 2026 US Expats Financial Conference covers cryptocurrency-related information relevant to Americans living abroad. Topics include what US expats should be aware of regarding crypto holdings and obligations in 2026.
An opinion piece examines how Malta's residency programs intersect with family office structuring, covering jurisdiction selection for principals, wealth holding structures, and governance considerations. The piece addresses how migration law factors into decisions about where family offices are established and operated.
A financial advisor covers key financial topics for Americans living abroad, including FATCA reporting obligations, PFIC investment rules, and golden visa residency options. The discussion addresses the financial and regulatory complexities involved in building a life outside the United States.