Relocation planning

A move between tax residences changes more for a portfolio than any single trade. The Relocation tab keeps that work in one place: where the client has lived, where they plan to go, what the engine can estimate and what you still need to review.

Residence history

The timeline lists the countries the client was tax resident in, oldest first, followed by the current residence and the planned destination. Add an earlier residence with its country, the dates the client arrived and left, and a note such as the basis of residence. Dates are optional, because an adviser often knows the country before the exact day.

The most recent earlier residence is also shown on the tax profile as the previous residence. The current residence itself is set on the tax profile.

The plan

Plan a relocation records:

Destination and target date: The destination cannot be the current residence. Once the target date passes, the tab reminds you to update the plan or, if the client has moved, the tax profile.
How firm the plan is: Exploring, planned or confirmed.
Special regime and its conditions: Your own summary of a regime available at the destination: eligibility, deadlines to apply, how long it lasts and what ends it. Borderfolio does not hold regime rules; what you write prints on the report as adviser commentary.
Expected rates at the destination: Tax on dividends and on capital gains you expect the client to pay there. Left empty, the destination's defaults apply. Rates you enter are used in the portfolio comparison and labelled as set by you.

Removing the plan deletes the destination, the regime notes, the expected rates and the review checklist. The residence history is kept.

Tax comparison

The comparison sets the current residence against the destination for three rates: US dividend withholding, the residence's tax on dividends and capital gains tax. Each cell shows the rate Borderfolio holds, and the client's own rate beside it where you set one. A rate that is lower at the destination is marked lower, one that is higher is marked higher, and a rate that is not on file is never shown as 0%.

Use Compare with to look at any other country without saving it. If the comparison changes your mind, Make this the destination opens the plan with that country selected.

Effect on this portfolio

The tax engine runs for the destination on the client's actual holdings and dividends, and compares the dividend income kept after withholding and home tax with what is kept today. The result is shown per account and in total, in the client's base currency, labelled as an estimate with its assumptions.

The estimate is not shown when it would describe someone else: for a US person, whose US taxation follows citizenship, and for a destination outside the withholding table, which is named as unsupported. It needs at least one account whose statements have been confirmed.

Adviser review

A move raises questions the engine does not model. The review lists them so nothing is forgotten, and records your status for each (open, reviewed or not applicable) with a short note:

departure from the current residence: exit taxes, deemed disposals or continuing ties;
arrival and new-resident regimes;
when residence changes: day counts, split-year treatment and the date each country uses;
dual residence in the move year and the treaty that decides it;
tax-wrapped accounts such as ISAs and pensions after the move;
whether each broker keeps serving a resident of the destination;
tax forms and self-certifications: W-8BEN and CRS residence with each broker;
succession and estate rules in the new residence;
the base and spending currency after the move.

Notes on the move sit beside the list. The plan card shows how many considerations have been reviewed.

In the report

When a relocation is planned, the report can include a Relocation planning section. It prints the rate comparison and the engine's estimate first, then, under an adviser-authored label, the special regime, its conditions as you summarised them, the considerations you reviewed and your notes. Like the rest of the report, it is frozen at generation.

What is not modelled

Only dividend income is compared. Exit taxes, gains on arrival or departure, residence start dates and the conditions of special regimes are recorded by you, not calculated. The comparison is a screening estimate for a professional conversation; confirm the position with a qualified adviser in each jurisdiction.

Last updated 20 October 2026. Describes the product as built; figures are screening estimates, not tax, legal or investment advice.