Foreign asset and reporting duties by country

Reporting duties recorded for each country, such as foreign account or asset forms. Check whether each applies to you.

48 rows, rules as checked November 8, 2026
Country	Duty	What it covers	Source
🇦🇷 Argentina	Accreditation of loss of residence	People who lose Argentine tax residence must accredit the loss and the fulfilment of obligations for the part-year before the tax authority, or before the consulate if the loss happens after leaving, in the form set by the tax authority.	Source
🇦🇷 Argentina	Notice to withholding agents	After loss of residence takes effect, the person must tell the relevant withholding agents of the change of residence so that the non-resident withholding regime is applied.	Source
🇦🇺 Australia	Worldwide income for residents	An Australian resident for tax purposes must declare all income earned in Australia and overseas in the tax return.	Source
🇧🇷 Brazil	Exit communication and exit return (CSDP and DSDP)	People who leave Brazil permanently, or become non-resident after a temporary departure, file the Comunicação de Saída Definitiva do País and the Declaração de Saída Definitiva do País. Receita Federal guidance sets out separate steps for people who missed the deadline.	Source
🇧🇷 Brazil	Annual return triggers tied to foreign assets	For the 2026 return, Receita Federal lists filing triggers that include holding assets over R$800,000 on 31 December, becoming resident during the year, holding a trust governed by foreign law, and having income or losses from foreign financial investments or profits from foreign entities under Law 14.754/2023.	Source
🇨🇦 Canada	Form T1135, Foreign Income Verification Statement	The CRA says Canadian residents must file Form T1135 when the cost amount of their specified foreign property exceeds $100,000. The threshold is based on cost amount, not fair market value.	Source
🇨🇦 Canada	Form T1161, List of Properties by an Emigrant of Canada	An emigrant whose property had a total fair market value of more than $25,000 when leaving must list property inside and outside Canada on Form T1161 by the filing due date, even if no return is otherwise required.	Source
🇨🇴 Colombia	Annual declaration of assets abroad (declaración anual de activos en el exterior)	Income taxpayers taxed on national and foreign income and on worldwide assets who hold assets abroad of any kind must file this declaration. Assets held on 1 January with a value above 3,580 UVT are listed individually with their jurisdiction and type; smaller ones are declared in aggregate by jurisdiction.	Source
🇭🇷 Croatia	Forms TU and TI: change of residence status	Form TU records a change to resident status and Form TI a change away from resident status, for example when a person asks to be removed from the register of taxpayers. Answers cover stays in and outside Croatia and ties to Croatia and other states, supported by documents such as a residence certificate from another state.	Source
🇨🇾 Cyprus	Form T.F.38: exemption as non-domiciled	An individual who considers that they do not have a domicile in Cyprus may apply for exemption from Special Defence Contribution by completing Form T.F.38.	Source
🇨🇾 Cyprus	Form TD 631: alternative method for Special Defence Contribution	An individual without a Cyprus domicile of origin who is deemed domiciled under the 17-of-20-years rule may elect the alternative method, which extends the exemption for up to two further five-year periods on payment of EUR 250,000 for each period, under Article 3D of the Special Defence Contribution Law and circular 02/2026.	Source
🇪🇪 Estonia	Form R: application for determination of residency	A person who arrives in Estonia submits an application for determination of residency (form R) to the Tax and Customs Board. A person must also notify the Board of circumstances that change their residency for tax purposes.	Source
🇫🇷 France	Foreign accounts (form 3916 / 3916 bis)	Accounts opened, used or closed abroad during the year are declared with the income tax return on form 3916 / 3916 bis, with limited exceptions set out by the tax authority.	Source
🇫🇷 France	Exit tax declaration (form 2074-ETD)	Unrealized gains under article 167 bis are declared on form 2074-ETD for the year of transfer, followed by tracking declarations in later years.	Source
🇩🇪 Germany	Exit tax follow-up under §6(5) AStG	Relevant events must be reported electronically within one month, and each year by 31 July the person must confirm their current address and that they still hold the shares.	Source
🇩🇪 Germany	Application for unlimited liability under §1(3) EStG	People without a German residence or habitual abode who have German-source income can apply to be treated as having unlimited liability, mainly where at least 90 percent of their income is subject to German income tax.	Source
🇮🇳 India	Schedule FA: foreign assets and foreign-source income	Income tax return forms such as ITR-2 include Schedule FA, Details of Foreign Assets and Income from any source outside India, which the form marks as applicable to residents. Check the current form instructions for which residents must complete it.	Source
🇮🇪 Ireland	Election to be resident	Revenue states that a person who chooses to be tax resident in Ireland in a tax year must inform Revenue in writing.	Source
🇮🇪 Ireland	Domicile levy	An annual levy of €200,000 may apply to Irish-domiciled individuals whose worldwide income exceeds €1m, whose Irish property is worth more than €5m and whose Irish income tax for the year was less than €200,000. Irish income tax paid in the year can be offset against it.	Source
🇮🇱 Israel	Foreign income reporting for new immigrants and veteran returning residents	New immigrants and veteran returning residents were exempt from reporting foreign-source income for ten years. The Knesset paper states that an April 2024 amendment requires those arriving from 2026 onward to report their foreign income, while the tax exemption continues to apply.	Source
🇮🇹 Italy	Registry and consular declarations on moving abroad	Circular 20/E recalls that Italian citizens must declare a transfer of residence abroad to the consular office within 90 days, alongside municipal registry declarations, and that registry status is relevant to the presumption in IT-RES-03.	Source
🇮🇹 Italy	Optional substitute tax for new residents (article 24-bis TUIR)	An option for individuals who transfer their tax residence to Italy to pay a substitute tax on foreign-source income. The rules were amended by Decree-Law 113/2024 and by Law 199/2025, so check the current amount and conditions in the official text.	Source
🇯🇵 Japan	Report of Foreign Assets	Residents other than non-permanent residents who own foreign assets exceeding 50 million yen as of 31 December must submit a report of foreign assets to the tax office. The 2025 guide gives 30 June 2026 as the due date for assets held on 31 December 2025.	Source
🇲🇾 Malaysia	Declaring exempt foreign income	The LHDN guideline says taxpayers must keep documents showing foreign income was taxed abroad and declare in the income tax return form the type and amount of foreign income, the country where it arose and the foreign tax imposed. Check whether the 31 December 2026 end date has been extended in current guidance.	Source
🇲🇹 Malta	Minimum tax for some non-domiciled individuals (article 56(27))	An individual who is ordinarily resident but not domiciled in Malta, taxed under the remittance provisos, and who has at least €35,000 of foreign income that is not received or not fully received in Malta, is subject to a minimum tax of €5,000 per year, unless taxed under a scheme that already sets a minimum tax.	Source
🇲🇹 Malta	Persons taxed at 15 cents in the euro (article 56(11))	The Act refers to persons charged at a rate of 0.15 in the euro under article 56(11), who are taxed only on income and gains arising in Malta and on foreign income received in Malta. Check the conditions of the specific scheme in the Act and subsidiary legislation.	Source
🇲🇽 Mexico	Annual return (declaración anual)	Article 150 of the Income Tax Law requires individuals with income in a calendar year, apart from exempt income and income already taxed definitively, to pay their annual tax by a return filed in April of the following year, with some exceptions for people with only salary and limited interest income.	Source
🇲🇽 Mexico	Loans, gifts and prizes in the annual return	As published in 2013, article 90 of the Income Tax Law requires resident individuals to report loans, gifts and prizes received in the year in the annual return when they pass a set amount. Check the current amount and form with the SAT.	Source
🇳🇱 Netherlands	Return for the year of emigration or immigration (form M)	The return for a year in which a person moves to or from the Netherlands is filed online through Mijn Belastingdienst or on paper with form M.	Source
🇳🇱 Netherlands	Expat Scheme (30% facility) decision	An employer-linked scheme for employees recruited from abroad with specific expertise, generally shown by a salary above a yearly threshold, who lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting work. A decision lasts up to 5 years, shortened by earlier Dutch work or residence. Changes to the scheme from 2027 have been proposed, so check current guidance.	Source
🇳🇿 New Zealand	Individual tax return (IR3) for worldwide income	Inland Revenue says New Zealand tax residents are taxed on worldwide income and must state income from all sources, including overseas, in an Individual tax return (IR3), apportioning overseas income to the New Zealand tax year where needed.	Source
🇵🇦 Panama	Foreign-source passive income and substance information (multinational group entities)	From the 2027 fiscal period, entities that belong to a multinational group and earn foreign-source dividends, interest, royalties, capital gains or real estate and other capital income must report that income and the information showing economic substance in Panama in their annual income tax return. Entities that do not show substance are taxed at a single 15% rate on the net foreign passive income.	Source
🇵🇹 Portugal	IFICI registration	The IFICI regime applies a special 20% rate to net employment and business income from listed activities for up to 10 consecutive years, for people who become resident and were not resident in the five prior years; people who benefited from NHR are excluded. Registration is set by ministerial ordinance, and late registration means the rate applies only from the year of registration for the remaining period.	Source
🇸🇬 Singapore	Tax clearance (Form IR21)	Employers file Form IR21 for non-Singapore-citizen employees who cease employment, are posted overseas or leave for more than three months, and withhold payments due to the employee from the date they learn of the departure.	Source
🇿🇦 South Africa	Return on ceasing residence	A natural person who ceases to be a resident should submit a return for the period from 1 March to the day before the date of ceasing to be resident.	Source
🇪🇸 Spain	Special regime for workers moving to Spain (article 93 IRPF Law)	People who were not resident in Spain in the five tax periods before the move can opt for the regime with form 149, which is also used to renounce it or report exclusion; the annual return is form 151. Employment income obtained during the regime is treated as obtained in Spain.	Source
🇪🇸 Spain	Form 720: assets and rights located abroad	An information return on foreign bank accounts, securities and real estate held by Spanish tax residents. The tax authority applies its €50,000 limit to each category separately.	Source
🇪🇸 Spain	Exit tax return on unrealized gains	Gains under article 95 bis are included in the taxable base of the last tax period that must be declared, through a supplementary self-assessment.	Source
🇨🇭 Switzerland	Taxation according to expenditure (lump-sum taxation, Art. 14 DBG)	At federal level, a person may pay a tax based on expenditure instead of income tax if they do not hold Swiss citizenship, are taxable on personal grounds for the first time or after an absence of at least ten years, and carry on no gainful activity in Switzerland; married couples living together must both meet the conditions. The tax base is annual living costs, with minimum amounts set in the law, and cantons apply their own rules, so check the cantonal law.	Source
🇹🇭 Thailand	Annual personal income tax return	A person liable to personal income tax computes the liability, files a return and pays any tax on a calendar-year basis.	Source
🇹🇷 Türkiye	Exemption certificate for foreign-source income (Article 20/D)	Article 20/D of the Income Tax Law, added by Law No. 7582 of 21 May 2026, exempts the foreign-source income of a person who becomes settled in Türkiye from 1 January 2026 for 20 years, if they had no domicile and no tax liability in Türkiye in the three calendar years before. The person applies to the competent tax office for the exemption certificate by the end of the calendar year in which they become settled, or by the end of the second month of the next year if they become settled in the last two months. GİB guidance also sets a 1% inheritance tax rate for transfers by inheritance during the 20-year period.	Source
🇦🇪 United Arab Emirates	Tax Residency Certificate	A person who meets Article 3 or 4 of Cabinet Decision No. 85 of 2022 may apply to the Federal Tax Authority for a Tax Residency Certificate. Where a tax treaty sets its own residency conditions, the treaty conditions apply for that treaty.	Source
🇦🇪 United Arab Emirates	Corporate Tax registration for natural persons with Business	The FTA guide states that a natural person is within Corporate Tax only where Business or Business Activity conducted in the UAE has Turnover above AED 1 million in a Gregorian calendar year. Employment income alone is treated differently.	Source
🇬🇧 United Kingdom	FIG regime claim	FIG relief must be claimed for each tax year it is wanted, for up to 4 consecutive tax years from the year of arrival. HMRC states that a claim removes the personal allowance and the capital gains tax annual exempt amount for that year, among other reliefs and allowances.	Source
🇬🇧 United Kingdom	Remittances of income and gains from remittance basis years	HMRC states that foreign income and gains from years when the remittance basis was claimed remain taxable in the year they are brought to the UK, and that this continues for previous remittance basis users after 6 April 2025.	Source
🇺🇸 United States	FBAR (FinCEN Form 114)	US persons with a financial interest in, or signature authority over, foreign financial accounts whose aggregate value exceeded $10,000 at any time in the calendar year file an FBAR electronically through FinCEN's BSA E-Filing System, not with the tax return. It is due April 15 with an automatic extension to October 15.	Source
🇺🇸 United States	Form 8938 (Statement of Specified Foreign Financial Assets)	Specified individuals attach Form 8938 to their income tax return when foreign financial assets exceed the thresholds for their filing status and where they live. For an unmarried taxpayer living in the US the IRS lists more than $50,000 on the last day of the year or more than $75,000 at any time; higher thresholds apply to joint filers and to taxpayers living abroad. Form 8938 does not replace the FBAR.	Source
🇺🇾 Uruguay	One-time option for new tax residents (Form 0306)	People who became resident from 2020 could opt once to pay non-resident income tax (IRNR) on foreign capital income for the year of the change and the ten following years, or IRPF at a reduced rate with no time limit, with the option made on Form 0306. For people becoming resident from 1 January 2026, article 24 bis allows IRNR on that income for the year of the change and ten following years, subject to a real estate investment above UI 12,500,000, an annual investment of at least UI 625,000 in qualifying funds, or meeting the 183-day test each year, and to not having been resident in the two prior years; later options include IRPF at half the rate for five years or an annual fixed amount. Check the DGI regulations for how these apply.	Source

Built from the same country records as the tools. Download the open data as JSON. Not professionally reviewed.

Countries covered: 40 countries
Sources: Linked in each row
Tax year: Current rules as checked
Review: Not professionally reviewed
Sources checked November 8, 2026