Assume that this is not a wannabee, but someone who, for example, already has a solid job offer from an EU country, and some cash for the relocation.
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You’ll still be on the hook for US taxes.
The US is one of only 2 (?) countries in the world that does citizenship-based taxation.
Is there an exit tax when you leave the US? France for example has that, and the new Belgian government wants to introduce it as well.
I believe someone complained recently that there is one.
