For people relocating from Europe, North America or the rest of the world, Mexican citizenship is rarely the first goal, but for everyone who wants to stay for good it is the logical final stage after a residence permit and tax residence. I am a realist, not a salesman, so here is the key message up front: Mexican citizenship is not a tax matter. It changes nothing about where you are liable to tax, neither in Mexico nor in your home country. As our Mexico residency guide explains, that is decided by your actual centre of life, not the colour of your passport. Still, it is worth looking closely at the details, because if you do not know the time limits, the requirements and the dual nationality mechanism that applies to your home country, you end up wasting time or, in the worst case, losing your own passport.
Naturalisation: the routes to the Carta de Naturalización For people who were neither born in Mexico nor have Mexican ancestry, the route is naturalisation , governed by the Nationality Law (Ley de Nacionalidad ) of 1998. The standard waiting period is five years of uninterrupted, legal residence in Mexico immediately before the application. Temporary and permanent residence both count, and in the two years before you apply you may be absent for no more than six months in total . The period is reduced to two years in several cases defined by law, among them origin from a Latin American or Ibero-American country with cultural ties to Mexico, and, in exceptional cases, outstanding services to the country, on which the Ministry of Foreign Affairs (SRE) decides individually. Nationals of Spain and Portugal also fall under the two-year rule. For applicants from the US, Canada, the UK, Australia, Northern and Central Europe and most other countries outside Latin America and the Iberian Peninsula, the regular five-year period normally applies.
In addition to the length of residence, the law sets three substantive requirements: you must show that you speak Spanish , know Mexico's history and are integrated into the national culture , tested through exams set by the SRE's Instituto Matías Romero. For people over 60, with recognised language or learning difficulties, or from countries with cultural ties to Mexico, there are in practice concessions on these exams, but how they are applied varies and should be clarified in advance with the competent consulate or directly with the SRE. The application runs through the SRE, and the processing, including the opinion of the Interior Ministry (Secretaría de Gobernación ) and the decision, is set by law at around 90 days after the review is complete; in practice the whole process from application to issue of the Carta de Naturalización can take considerably longer.
For a sense of scale: according to the Instituto de los Mexicanos en el Exterior, more than 12 million Mexicans lived abroad in 2021, while the number of foreigners naturalised in Mexico each year remains comparatively small, which makes the process in practice more personal and less standardised than in countries with far higher case numbers.
The "Renuncia y Protesta": less dramatic than it sounds Articles 17 and 19 of the Nationality Law unsettle many people: anyone who naturalises must make a formal Renuncia y Protesta , a declaration in which you formally renounce your previous nationality and submit to Mexican law. For context: according to the wording of the law, this declaration is only required after the decision to naturalise you has been made, so it is a formality at the end of the procedure, not a hurdle before it. Above all, the declaration has no legal effect outside Mexico: Mexico has no power to withdraw your home country's documents; only your home country can do that. Whether you actually lose your original nationality through Mexican naturalisation is therefore decided not in Mexico but at home, under your own country's law. Some foreign ministries point out in their own guidance that, under current Mexican law, Mexican nationality can formally only be acquired while renouncing the previous one, which correctly reflects the Mexican formality but says nothing about whether your home country recognises that renunciation as effective. In practice, specialised Mexican immigration advisers consistently report that for nationals of countries that themselves allow multiple nationality, such as Spain and most Latin American states, the renuncia has no real effect, because Mexico simply has no instrument to declare a document issued by a sovereign third country invalid.
What applies to you at home Whether your passport survives Mexican naturalisation depends on your home country. Many countries allow multiple nationality without any condition; others treat the voluntary acquisition of a foreign nationality as a ground for automatically losing their own unless you obtained a permit to keep it before completing the Mexican procedure. Some only recognise a renunciation made formally before their own authorities. Check this before you file, because a missed permit can be impossible to repair afterwards.
Citizenship is also not a tax matter. Your centre of life decides where you are liable to tax, and leaving your home country properly, including any exit tax on significant shareholdings, should be planned separately from the citizenship question:
Your home country and Mexico
Leaving your home country: residence and exit tax
Moving to Mexico does not by itself end your obligations at home. Pick your country below: each answer is checked against the law and the tax or pension authority of that country.
Home country Tax treaty Tax residence Exit tax United States In force since 1993 Citizens stay taxable worldwide; only renouncing ends it Expatriation tax when renouncing (covered expatriates) Canada In force since 2007 Ends when significant residential ties are cut Departure tax: deemed sale of most property United Kingdom In force since 1994 Statutory Residence Test; 5-year return rule on gains No exit tax; inheritance tax tail of 3 to 10 years Ireland In force since 1998 Ordinary residence lasts 3 years after leaving No exit tax; 5-year rule on large shareholdings Australia In force since 2003 Ends when residence, domicile and 183-day tests fail CGT event I1 on departure, deferral by choice New Zealand In force since 2007 Ends after 325 days away with no home in New Zealand No general exit tax; FIF interests deemed sold Sweden In force Presumed connected for 5 years after leaving 10-year rule on gains from shares Norway In force since 1996 Residents of 10+ years stay taxable 3 more years Exit tax on share gains above NOK 3 million Denmark In force since 1997 Ends only without a year-round home in Denmark Exit tax on shares from DKK 100,000 Finland In force since 1998 Citizens: year of the move plus 3 years Narrow: deferred share-swap gains outside the EEA Netherlands In force since 1994 No day count; all circumstances decide Conservatory assessment on pensions and 5%+ stakes
United StatesExpatriation tax when renouncing (covered expatriates) In force since 1993 › Tax treaty with Mexico: In force since 1993. Social security agreement: None.
Exit or departure tax
Sections 877 and 877A impose an expatriation tax on citizens who renounce and on long-term residents (green card holders in at least 8 of the last 15 years) who end residence; moving abroad alone does not trigger it. A covered expatriate (average annual net income tax above $211,000 for 2026, net worth of $2 million or more, or no 5-year compliance certification on Form 8854) is taxed as if all property were sold the day before expatriation, with gain reduced by $910,000 for 2026 ($890,000 for 2025). IRAs and similar accounts are treated as fully distributed, eligible deferred compensation is subject to 30 percent withholding, and the tax on deemed sales can be deferred with interest and security. Exceptions from the tax and net-worth tests exist for certain dual citizens from birth and for minors under 18 and a half.
Sources: IRS: Expatriation tax · 26 U.S.C. 877, Expatriation to avoid tax (govinfo) · IRS Revenue Procedure 2025-32 (2026 inflation adjustments) · IRS 2025 Instructions for Form 8854, Initial and Annual Expatriation Statement · 26 U.S.C. 877A, Tax responsibilities of expatriation (govinfo)
Leaving properly
A citizen who only moves abroad has no departure formality but keeps filing Form 1040, FBAR and, where thresholds are met, Form 8938, and should avoid seriously delinquent tax debt, which can block a passport. Ending US tax status as a citizen means formal renunciation before a US consular officer abroad (8 U.S.C. 1481(a)(5); consular fee $450 under 22 CFR 22.1) and filing an initial Form 8854 with the return for the expatriation year, with a $10,000 penalty for not filing. A green card holder can record abandonment on USCIS Form I-407, must generally obtain a sailing permit (Form 1040-C or 2063) before departure, and files Form 8854 if a long-term resident. States tax state-source income and some do not follow treaties.
Sources: 8 U.S.C. 1481, Loss of nationality by native-born or naturalized citizen (govinfo) · 22 CFR 22.1, Schedule of fees for consular services (eCFR, current as of 2026-10-19) · IRS 2025 Instructions for Form 8854, Initial and Annual Expatriation Statement · 26 U.S.C. 6039G, Information on individuals losing United States citizenship (govinfo) · USCIS: I-407, Record of Abandonment of Lawful Permanent Resident Status · IRS: Departing alien clearance (Sailing permit)
CanadaDeparture tax: deemed sale of most property In force since 2007 › Tax treaty with Mexico: In force since 2007. Social security agreement: In force since 1996.
When your tax residence ends
Canada taxes residents on worldwide income (section 2(1) of the Income Tax Act); no particular length of stay abroad by itself makes you non-resident. The CRA treats you as non-resident from the latest of your departure, your spouse's or dependants' departure and your becoming resident abroad, provided you sever your significant residential ties (home, spouse or partner, dependants) and most secondary ties such as provincial health cover, a driver's licence and bank accounts. Someone who is not factually resident but stays 183 days or more in a calendar year is deemed resident for that whole year (paragraph 250(1)(a)), and a treaty tie-breaker that assigns residence to the other country makes you a deemed non-resident under subsection 250(5).
Sources: Income Tax Act, section 2 (Justice Laws, current to 2026-09-30) · CRA, Leaving Canada (emigrants) (page date 2026-09-17) · CRA Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status · Income Tax Act, section 250 (Justice Laws)
Exit or departure tax
Section 128.1(4) of the Income Tax Act deems you to sell most property at fair market value immediately before you leave (departure tax), with the gain reported on Form T1243. Excluded are Canadian real estate, business property of a Canadian permanent establishment, registered plans and pensions (RRSP, RRIF, TFSA, pension plans), and, for people resident in Canada 60 months or less in the previous 10 years, property brought in or inherited. If your property is worth more than CAD 25,000 you must file Form T1161 even without a return. You can defer payment interest-free until actual sale by electing on Form T1244 (subsection 220(4.5)) by April 30 of the following year, with security required above CAD 16,500 of federal tax.
Sources: CRA, Leaving Canada (emigrants) (page date 2026-09-17) · Income Tax Act, section 128.1 (Justice Laws, current to 2026-09-30) · CRA, Dispositions of property for emigrants of Canada · Income Tax Act, section 220 (Justice Laws)
Leaving properly
Notify Canadian payers and financial institutions that you are non-resident, and tell the CRA your departure date (benefits such as the Canada child benefit generally stop). File the departure-year return with the province where you lived on departure, entering the departure date and reporting world income up to that date. Attach Form T1161 if property exceeds CAD 25,000, Form T1243 for the deemed disposition and, if deferring, Form T1244; Form NR73 can be used to ask the CRA for a residency opinion. OAS recipients should contact Service Canada before leaving for more than six months.
Sources: CRA, Leaving Canada (emigrants) (page date 2026-09-17) · CRA Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status · CRA, Form T1161 List of Properties by an Emigrant of Canada · CRA, Form T1243 Deemed Disposition of Property by an Emigrant of Canada · CRA, Form T1244 Election under subsection 220(4.5) to defer payment of departure tax · Service Canada, Old Age Security: While receiving OAS
Quebec
Revenu Québec applies its own residence test: while you stay outside Quebec and Canada you generally remain a Quebec resident, but if you move out of Canada and sever all residential ties with Quebec you will likely cease to be one, judged on your residential ties, the regularity and length of your visits to Quebec and whether a return is foreseen (interpretation bulletin IMP. 22-3/R2). Quebec income tax is due from individuals resident in Quebec on the last day of the year (Taxation Act, s. 22), and for someone who ceases to reside in Canada that day is the last day of residence in Canada (s. 23). In the departure year you pay Quebec tax on worldwide income for the period of residence in Canada, and for the rest of the year as a non-resident of Canada. Someone ordinarily resident outside Canada who sojourns in Quebec 183 days or more in a year is deemed to have resided in Quebec for the whole year (s. 8). Quebec has its own deemed disposition: under section 785.2 of the Taxation Act an emigrant is deemed to dispose of each property at fair market value immediately before leaving Canada, except Canadian real estate, capital property of a business carried on through a Canadian establishment, excluded rights such as RRSPs, RRIFs, TFSAs and pension plans (s. 785.0.1) and, for someone resident in Canada 60 months or less in the previous 120, property owned on arrival or inherited; the gain is computed on form TP-1033.2.A. If reportable property is worth more than CAD 25,000 in total, form TP-785.2.5 listing it must be filed by the filing due date even without a return, on pain of CAD 25 per day up to CAD 2,500 (s. 785.2.5). Payment of the Quebec tax can be deferred by electing on form TP-1033.2 (s. 1033.2), sent with the return by April 30 of the year after emigration; while accepted security covers the tax, interest and penalties are computed as if it had been paid. Security is required when that tax exceeds CAD 12,875 (form TP-1033.2, version 2021-03): an irrevocable bank letter of guarantee, a conventional immovable hypothec on Quebec property or certificated shares of Canadian private corporations. For the federal deferral, former Quebec residents must give security above CAD 13,777.50 of federal tax.
Sources: Revenu Québec, Vous avez quitté le Québec (live page) · Revenu Québec, Leaving Québec (live page) · LégisQuébec, Loi sur les impôts (chapitre I-3), à jour au 12 août 2026 (Internet Archive snapshot 2026-10-21 of the official text; live LégisQuébec returned HTTP 502/403) · LégisQuébec, Règlement sur l'admissibilité et l'inscription des personnes auprès de la Régie de l'assurance maladie du Québec (chapitre A-29, r. 1), à jour au 1er décembre 2025 (Internet Archive snapshot 2026-04-11 of the official text; live LégisQuébec returned HTTP 502/403) · RAMQ, Déménagement hors Québec (live page) · RAMQ, Moving outside Québec (live page)
United KingdomNo exit tax; inheritance tax tail of 3 to 10 years In force since 1994 › Tax treaty with Mexico: In force since 1994. Social security agreement: None.
When your tax residence ends
UK tax residence is decided tax year by tax year (6 April to 5 April) under the Statutory Residence Test in Schedule 45 to the Finance Act 2013. A leaver who was UK resident in any of the previous 3 tax years is automatically non-resident with fewer than 16 UK days, or with fewer than 91 days while working full-time abroad; otherwise the sufficient ties test applies, where the more UK ties (family, accommodation, work, 90-day, country) a person keeps, the fewer days they can spend in the UK. Split year treatment (Cases 1 to 3) can make a person non-resident from the day after departure, for example when they cease to have any UK home and set up a sufficient link abroad within 6 months. Under the temporary non-residence rules, someone who returns within 5 years or less (and had sole UK residence in 4 of the 7 years before leaving) can be taxed on return on certain gains, pension lump sums and company distributions received while abroad.
Sources: HMRC, RDR3: Statutory Residence Test (SRT) notes · HMRC, RDR3 Statutory Residence Test (landing page) · Finance Act 2013, Schedule 45 (legislation.gov.uk, revised) · GOV.UK, Tax if you leave the UK to live abroad
Exit or departure tax
The UK has no exit tax or deemed disposal for individuals who emigrate. Non-residents pay Capital Gains Tax only on UK property and land (and UK branch assets), but gains made while temporarily non-resident can be taxed if the person returns within 5 years. For Inheritance Tax, since 6 April 2025 a person who was UK resident for at least 10 of the previous 20 tax years is a long-term UK resident under section 6A of the Inheritance Tax Act 1984, so worldwide assets stay within UK Inheritance Tax for a tail of 3 to 10 consecutive non-resident years, depending on how many of the last 20 years they were resident.
Sources: GOV.UK, Tax on your UK income if you live abroad (printable guide) · GOV.UK, Tax if you leave the UK to live abroad · Inheritance Tax Act 1984, section 6A (legislation.gov.uk, revised) · Inheritance Tax Act 1984, section 6 (legislation.gov.uk, revised)
IrelandNo exit tax; 5-year rule on large shareholdings In force since 1998 › Tax treaty with Mexico: In force since 1998. Social security agreement: None.
When your tax residence ends
Under section 819 of the Taxes Consolidation Act 1997 an individual is resident in Ireland for a tax year with 183 days of presence in that year, or 280 days across that year and the previous one; a year with 30 days or less never makes you resident and those days do not count toward the 280. After three consecutive resident years you become ordinarily resident (section 820), and that status continues for three consecutive tax years after you leave: during that tail Irish tax still applies to worldwide income (except foreign employment or trade income and other foreign income of EUR 3,810 or less) and to worldwide gains, subject to any double taxation agreement. Domicile is a separate general-law concept and changes only with clear evidence of a permanent move; an Irish-domiciled person with worldwide income over EUR 1m and Irish property over EUR 5m may owe the domicile levy of EUR 200,000 a year. Where you are resident in both countries, the treaty tie-breaker (Article 4) decides.
Sources: Revenue: How to know if you are resident for tax purposes · Revenue Tax and Duty Manual Part 34-00-01 · Revenue: How to know if you are ordinarily resident for tax purposes · Revenue: What is domicile and the domicile levy? · Revenue: Tax and tax credits for non-residents
AustraliaCGT event I1 on departure, deferral by choice In force since 2003 › Tax treaty with Mexico: In force since 2003. Social security agreement: None.
When your tax residence ends
Under section 6(1) of the Income Tax Assessment Act 1936 an individual is an Australian resident if they reside in Australia, or if one of three extensions applies: an Australian domicile (unless the Commissioner is satisfied their permanent place of abode is outside Australia), presence in Australia for more than half the income year (unless their usual place of abode is outside Australia and they do not intend to take up residence), or membership of the Commonwealth superannuation schemes under the Superannuation Act 1990 or 1976 (which also covers a spouse and children under 16). Residence therefore ends only when none of these tests is met; for someone who keeps an Australian domicile, this means establishing a permanent place of abode abroad. The definition contains no day count that ends residence and no extended liability for nationals who leave. A foreign resident is taxed only on Australian-source income (section 6-5 of the Income Tax Assessment Act 1997), at non-resident rates with no tax-free threshold.
Sources: Income Tax Assessment Act 1936, Compilation No. 193 (1 October 2026), Volume 1, s 6(1) · Income Tax Assessment Act 1997, Compilation No. 268 (1 October 2026), Volume 1, s 6-5 · Income Tax Rates Act 1986, Compilation No. 66 (1 July 2026)
Exit or departure tax
Australia has a departure CGT rule: CGT event I1 (section 104-160 of the Income Tax Assessment Act 1997) happens when an individual stops being an Australian resident, and a capital gain or loss is worked out on each CGT asset owned just before then by comparing its market value with its cost base. Taxable Australian property (for example Australian real estate) and assets acquired before 20 September 1985 are excluded. Under section 104-165 an individual can instead choose to disregard the gains and losses on all assets covered by the event; those assets then stay within Australia's CGT net as taxable Australian property until they are disposed of or the person becomes resident again. The choice must be made by the day the income tax return for the departure year is lodged (section 103-25).
Sources: Income Tax Assessment Act 1997, Compilation No. 268 (1 October 2026), Volume 3, ss 103-25, 104-160, 104-165
Leaving properly
In the income year of departure the period of residence is a part-year residency period and the tax-free threshold is pro-rated (Income Tax Rates Act 1986, sections 18 and 20). The choice to disregard CGT event I1 is made through the income tax return for that year, by its lodgment date. Age Pension recipients must notify changes in circumstances under the Social Security (Administration) Act 1999. The ATO's and Services Australia's own departure checklists and notification forms could not be retrieved and are listed as unverified.
Sources: Income Tax Assessment Act 1997, Compilation No. 268 (1 October 2026), Volume 3, ss 103-25, 104-160, 104-165 · Income Tax Rates Act 1986, Compilation No. 66 (1 July 2026) · Social Security Act 1991, Compilation No. 234 (20 September 2026), Volume 4, Part 4.2 (ss 1211 to 1221)
New ZealandNo general exit tax; FIF interests deemed sold In force since 2007 › Tax treaty with Mexico: In force since 2007. Social security agreement: None.
When your tax residence ends
Under section YD 1 of the Income Tax Act 2007, a New Zealand tax resident becomes non-resident only if they have no permanent place of abode in New Zealand and are absent for more than 325 days in any 12-month period; non-residence is then backdated to the first of those days. The permanent place of abode test overrides the day counts, so keeping a home you habitually return to (owned or not, even if rented out) keeps you resident, and Inland Revenue also weighs family, economic ties and any intention to return. People working abroad for the New Zealand government stay resident. Where a treaty applies, its tie-breaker tests allocate residence for treaty purposes.
Sources: Inland Revenue: Tax residency status for individuals · Inland Revenue: Interpretation statement IS 25/16 Tax residence (16 May 2025) · Inland Revenue: Leaving New Zealand
Exit or departure tax
Inland Revenue lists specific tax consequences of becoming non-resident rather than a general exit charge on all assets. Interests taxed under the foreign investment fund (FIF) rules are treated as sold at market value immediately before the change, for the purpose of calculating FIF income. Parties to financial arrangements may need a final base price adjustment, and a trust whose resident settlor leaves may become a non-complying trust. New Zealand residential property remains subject to the bright-line test (2 years for sales on or after 1 July 2024).
Sources: Inland Revenue: Leaving New Zealand · Inland Revenue: Tax for non-resident taxpayers
Sweden10-year rule on gains from shares In force › Tax treaty with Mexico: In force. Social security agreement: None.
When your tax residence ends
Under chapter 3, section 3 of the Income Tax Act (inkomstskattelagen), you stay fully taxable on worldwide income while you are resident, habitually stay in Sweden, or keep an essential connection (väsentlig anknytning) after moving. For five years after departure, Swedish citizens and anyone who lived in Sweden for at least ten years are presumed to keep that connection unless they prove otherwise (chapter 3, section 7); the factors include a year-round home, family, business activity and significant business holdings in Sweden. After five years the burden shifts to Skatteverket, but close ties can still keep you taxable. Deregistering from the population register does not by itself end tax liability, and residence under a tax treaty decides which country taxes which income.
Sources: Inkomstskattelag (1999:1229), as amended up to SFS 2026:1393 (Sveriges riksdag) · Skatteverket: Har du flyttat från Sverige? · Skatteverket (English): Moving from Sweden
NorwayExit tax on share gains above NOK 3 million In force since 1996 › Tax treaty with Mexico: In force since 1996. Social security agreement: None.
When your tax residence ends
Norway taxes residents on worldwide income and wealth (skatteloven § 2-1), and a person is resident after more than 183 days in any 12-month period or more than 270 days in any 36-month period. Moving abroad or deregistering in the Population Register does not end residence: someone resident for less than ten years stops being resident for the income year in which they show permanent residence abroad, no more than 61 days in Norway and no dwelling at their own or their close relatives' disposal in Norway. Someone resident for ten years or more stays resident until the end of the third income year after the year of departure, and only if those conditions are met in each of the three years. Tax emigration is claimed in the Norwegian tax return; where a treaty applies, a person can instead claim treaty residence in the other country with a certificate of residence.
Sources: Lovdata, skatteloven kapittel 2 · Skatteetaten, Skattemessig emigrasjon - opphør av skatteplikten · Skatteetaten, Globalskatteplikt · Skatteetaten, Bosted etter skatteavtale · Skatteetaten, Begrenset skatteplikt - når du flytter fra Norge
Exit or departure tax
Under skatteloven § 10-70, an individual who ends Norwegian tax residence under § 2-1(3) or becomes treaty-resident elsewhere is taxed as if shares and similar assets (Norwegian and foreign shares, fund units, share savings accounts, options and other derivatives on such assets, capital insurance) were sold the day before. Only the part of the total net gain above NOK 3 million is taxed on emigration, and only value built up while resident in Norway counts; for moves outside the EEA, losses are not netted. Payment can be deferred for 12 years (annual instalments or one payment at the end with interest), normally against security, and deferral ends on sale, death (unless heirs take over), transfer, and partly on dividends. The tax lapses if the person becomes resident in Norway again within 12 years; these rules apply to emigrations from 20 March 2024.
Sources: Lovdata, skatteloven kapittel 10 (§ 10-70) · Skatteetaten, Utflyttingsskatt – exitskatt
DenmarkExit tax on shares from DKK 100,000 In force since 1997 › Tax treaty with Mexico: In force since 1997. Social security agreement: None.
When your tax residence ends
Under kildeskatteloven (Withholding Tax Act) section 1, a person is fully liable to Danish tax while they have a dwelling (bopæl) in Denmark, or if they stay in Denmark for 6 months or more without one. Full liability ends on departure only when the person no longer has a year-round home at their disposal: in practice the home must be sold, the lease ended, or the home let on a lease that cannot be terminated for at least 3 years; a holiday home used only for holidays does not count. Deregistering from the population register does not by itself end liability. There is no extended or trailing liability for nationals, but a later stay of 6 months or more makes the person fully liable again, and dual residence with a treaty country is settled by the treaty.
Sources: Retsinformation, Bekendtgørelse af kildeskatteloven, LBK nr. 460 af 3. maj 2024 (Withholding Tax Act, consolidated; status Valid at retrieval) · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.2.3 Hvornår ophører skattepligten ved fraflytning? · Skattestyrelsen (skat.dk), Du flytter fra Danmark · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.2.1 Hvornår er der bopæl i Danmark? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.3 6-måneders ophold i Danmark
Exit or departure tax
Denmark has an exit tax: when liability ends for a reason other than death, assets leaving Danish taxation are treated as sold at market value (kildeskatteloven section 10). Shares are taxed under aktieavancebeskatningsloven section 38 if their total market value is DKK 100,000 or more per person and, as a rule, the person was liable to Danish tax for at least 7 of the last 10 years; claims and financial contracts follow the same DKK 100,000 threshold, and crypto-assets are deemed sold on the day of departure. Payment of the share tax can be deferred (henstand) for shares taxed on realisation, provided the departure information and a holding statement are filed on time; for a move to Latin America adequate security must also be given, and the deferred tax falls due as dividends are received and shares are sold where the new country taxes less. Large employer pension contributions in the 5 years before departure can also be taxed after the event (pensionsbeskatningsloven sections 19 A to 19 E).
Sources: Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.6.4 Fraflytningsbeskatning ved skattepligtens ophør · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.6 Hvad skal personer beskattes af ved fraflytning? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.3 Hvem er omfattet af reglerne om fraflytterskat i aktieavancebeskatningsloven? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.5 Hvornår skal personer beskattes ved fraflytning? · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.8.1 Henstand med betaling af skatten · Skattestyrelsen, Den juridiske vejledning 2026-2, C.B.2.14.2.1 Kort om fraflytterskat på aktier
Leaving properly
Report the move to the municipality before leaving through the borger.dk self-service "Anmeld flytning til udlandet" (CPR-loven section 24: any stay abroad over 6 months must be reported as a move abroad). About one week after deregistering and leaving, call Skattestyrelsen on 72 22 28 92 to settle tax liability; form 04.029 on the Danish dwelling is filed only on request, and form 07.058 ends the PAL tax on pension returns. A final tax return covering the period up to the end of liability is due by 1 May (or 1 July) of the following year, and anyone with shares worth DKK 100,000 or more must file the departure information and holding statement on time to get deferral. Keep a NemKonto (a foreign account can be registered) and tell Udbetaling Danmark about the move if a Danish pension is paid.
Sources: Retsinformation, Bekendtgørelse af lov om Det Centrale Personregister (CPR-loven), LBK nr. 1010 af 2023 (status Valid at retrieval) · borger.dk, Guide: Når du flytter til udlandet (Digitaliseringsstyrelsen with KL, ATP/Udbetaling Danmark and Skattestyrelsen; all answers view) · Skattestyrelsen (skat.dk), Du flytter fra Danmark · Skattestyrelsen (skat.dk), Blanket 04.029 Du skal oplyse Skattestyrelsen om bl.a. din bopæl, når du flytter fra Danmark · Skattestyrelsen, Den juridiske vejledning 2026-2, C.F.1.7 Afsluttende ansættelse ved skattepligts ophør · borger.dk (written by Udbetaling Danmark), Vil du have din folke-, førtids- eller seniorpension med til udlandet?
FinlandNarrow: deferred share-swap gains outside the EEA In force since 1998 › Tax treaty with Mexico: In force since 1998. Social security agreement: None.
When your tax residence ends
Under section 11 of the Income Tax Act (tuloverolaki 1535/1992), a person is resident in Finland if their main abode and home is there or they stay continuously for more than six months, and a resident is taxed on income from Finland and abroad. A Finnish citizen who moves abroad stays resident for the year of departure and the three following tax years unless they request non-residence and show that no substantial ties remain (for example a home, a spouse in Finland, real property other than a summer cottage, Finnish social security cover, or business or work in Finland). Ties broken at departure give non-residence from the moving day; ties broken later give non-residence from the next 1 January. After the three years, residence continues only where ties are clearly stronger than in the years after the move, and a non-resident becomes resident again only by moving home back or staying more than six months. Under a treaty, dual residence is settled first by permanent home, then by centre of vital interests.
Sources: Finlex, Tuloverolaki 1535/1992 (Income Tax Act, consolidated), 11 § · Finnish Tax Administration (vero.fi), Finnish citizens and the 3-year rule (page last updated 1/30/2026) · Finnish Tax Administration, detailed guidance: Tax residency, nonresidency and residency in accordance with a tax treaty, natural persons (issued 1/29/2025) · Finnish Tax Administration, detailed guidance: Taxation of income received by nonresidents, natural persons (issued 8/7/2026)
Exit or departure tax
The exit tax provision in the Income Tax Act is headed as applying to entities (yhteisön maastapoistumisverotus). For individuals, the Tax Administration describes one emigration charge under section 52 f of the Act on the taxation of business income: a gain deferred in a tax-neutral share swap becomes taxable in Finland if the person moves to a country outside the EEA (which includes all 12 destinations) within 5 years from the end of the tax year of the swap, even if the shares are kept, and a loss at departure is not deductible. Separately, some treaties, including the one with Brazil, let the former residence state tax later share gains of an emigrant who had been resident there long enough (generally 5 years).
Sources: Finnish Tax Administration, detailed guidance: Capital gains and losses from the sale of assets in cross-border situations, natural persons (issued 4/22/2025) · Finlex, Tuloverolaki 1535/1992 (Income Tax Act, consolidated), 11 §
NetherlandsConservatory assessment on pensions and 5%+ stakes In force since 1994 › Tax treaty with Mexico: In force since 1994. Social security agreement: None.
When your tax residence ends
Dutch tax residence has no day count: under article 4 of the General State Taxes Act (AWR) where you live is judged on all the circumstances, and the Belastingdienst treats you as emigrated when you settle permanently in another country, looking at where you spend most time, where your family lives, where you work and where you are insured for medical costs. If you return within one year without having lived in another state in the meantime, you are deemed to have stayed resident throughout (article 2.2 of the Income Tax Act 2001). A tax treaty tie-breaker can also end residence for treaty purposes. For inheritance and gift tax, a Dutch national is deemed resident for ten years after leaving, and anyone is deemed resident for gifts made within one year (article 3 of the Inheritance Tax Act 1956).
Sources: Algemene wet inzake rijksbelastingen, art. 4 · Wet inkomstenbelasting 2001, art. 2.1 · Belastingdienst: Emigreer ik als ik naar het buitenland verhuis? · Successiewet 1956, art. 3
Exit or departure tax
There is no general deemed disposal of all assets, but on emigration the Netherlands issues a conservatory assessment (conserverende aanslag) on pension rights, deducted annuity (lijfrente) premiums and a substantial interest (aanmerkelijk belang, generally 5% or more of a company), taxed at the highest rate (articles 2.8, 3.83, 3.136 and 4.16(1)(h) of the Income Tax Act 2001). It is issued after the return for the emigration year. For pensions and annuities payment is deferred for up to ten years and the remainder can then be remitted, but the tax becomes payable if you breach the rules, for example by commuting the pension (articles 25(5) and 26(2) of the Collection of State Taxes Act 1990). For a substantial interest held by someone who deregistered after 15 September 2015 the deferral is lifelong with no remission, and selling the shares, paying dividends or the company ceasing makes it (partly) payable. Deferral is automatic only for moves within the EU/EEA; moving to a non-EU country means requesting deferral and in some cases (substantial interest, pensions not held by an EU/EEA/Swiss insurer) providing security.
Sources: Wet inkomstenbelasting 2001, art. 2.8 · Belastingdienst: Conserverende aanslag bij emigratie · Invorderingswet 1990, arts. 25 and 26
Checked at official sources on 25 October 2026. Rules change and your own facts decide: we confirm your home-country position, together with our local partners, licensed attorneys in each country, before anything is filed.
A common mistake among people relocating is to think that a second passport automatically changes their tax situation. The opposite is true: neither Mexico's tax administration nor most others ask first about nationality when assessing tax, but about residence, habitual abode and economic centre of interests.
Rights and duties as a Mexican dual national If you hold Mexican citizenship alongside another nationality, you should know about some practical duties under the Mexican Nationality Law. Article 12 requires you always to present yourself as a Mexican citizen when entering and leaving Mexico, that is, to enter and leave on your Mexican passport, not on your other one. Presenting yourself as a foreigner instead breaches Article 13 of the law and risks administrative consequences. In all dealings with authorities within Mexico, including Mexican consulates abroad, you must also identify yourself as Mexican. For certain public offices and functions that the Mexican constitution reserves exclusively for Mexicans by birth, such as certain government posts, there is also a duty to expressly renounce the other nationality beforehand, which in practice is irrelevant for most people relocating, since these offices are open only to Mexicans by birth anyway.
Losing naturalised citizenship Unlike citizenship by birth, which according to Article 37 of the Mexican constitution cannot be taken away from anyone, citizenship acquired through naturalisation can be lost in certain circumstances. According to the law, these include acquiring a further, third nationality after Mexican naturalisation, presenting yourself as a foreigner to Mexican authorities in official documents, using a foreign passport with Mexican authorities, accepting foreign titles of nobility or honours that imply subordination to a foreign state, and living abroad continuously for five years without prior official permission. For most people who stay in Mexico permanently and keep their original nationality as their only additional nationality, these grounds for loss are not an issue in practice; they become relevant mainly for people who move on again after Mexican naturalisation or acquire a third nationality.
No citizenship by investment Unlike El Salvador with its Bitcoin-linked programme, or various Caribbean states, Mexico offers no citizenship by investment programme . The route to Mexican citizenship runs exclusively through birth, descent or regular or shortened naturalisation after years of residence, regardless of how much capital you invest or how many properties you own. An investor residence permit can speed up your route to the Residente Permanente, but it does not automatically shorten the later naturalisation period.
The practical sequence If you are seriously aiming for Mexican citizenship, you usually go through the following stages: first the Residente Temporal for up to four years, then the switch to Residente Permanente. Naturalisation only becomes possible once you have the legally required five years of residence in total, counted from the start of legal residence, unless you fall under one of the special cases with the shortened two-year period. If you can foresee before the move that Mexican citizenship is a long-term goal, factor that into the choice of residence permit from the start, because the years as Residente Temporal count for later naturalisation just as much as the years as Residente Permanente. Continuous legal residence status without gaps, and keeping your absences within the six-month limit in the last two years, matter more than the specific residence category.
In the end, for most people relocating, Mexican citizenship is not a goal pursued in isolation but the logical result of a successful stay over several years. If you plan the years until then carefully, with the right residence permit, a deliberately managed tax residence and, where your home country requires it, a permit to keep your nationality applied for in good time, the last step to naturalisation is more of a formality than a hurdle.
How Mexico's five years compare with the rest of the region is shown in Naturalisation in Latin America: 21 countries compared .
If you want to know which route to Mexican citizenship is realistic for your situation, whether your home country requires a permit to keep your nationality, or how to keep residence permit, tax residence and citizenship strictly apart, talk it through with me before you file your first application.
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Carpe Diem. Life is short and fleeting. One shot. Make it count.
