This is a strategic, proactive service. It requires coordination with immigration attorneys, wealth managers, and fiduciary advisers so that each decision—visa, residency timeline, investment moves, estate planning—aligned coherently into a tax plan.
At the end of the process, you receive a written documented tax strategy, a timetable of pre- and post-move actions, and a roadmap you can share with your other advisers so everyone is working from the same playbook.
International tax assessment
Comprehensive review of your current structure: personal and business assets, sources of income, foreign entities, trusts, and investment vehicles. We identify risk areas, planning opportunities, and potential tax “traps” that could be triggered by your move.
U.S. entry strategy (inbound planning)
We determine the optimal timing and manner of becoming a U.S. tax resident, taking into account the Substantial Presence Test, green card or other visa options, tax treaties, and how your home country will treat the change in residence.
Wealth and investment restructuring
We redesign the ownership of assets, companies, and accounts where needed to reduce double taxation, avoid triggering taxable “deemed sale” events on unrealized gains, and limit unnecessary and inconvenient U.S. reporting under regimes such as CFC, PFIC, FATCA, and FBAR.
Treaties and foreign tax credits
We analyze applicable tax treaties and foreign tax credit mechanisms to minimize your global tax cost—coordinating how your income is taxed in the country you leave and the country you enter, rather than letting each system operate in isolation.
Coordination with legal and financial advisers
We work in an integrated way with your immigration lawyers, estate planners, private bankers, and family office to align immigration strategy, succession planning, and tax planning into one coherent structure instead of a collection of disconnected decisions.
Compliance checklist and calendar
We provide a practical action plan with concrete steps, key dates, and required documentation before and after the move. We highlight “red line” moments—events you should not trigger (sales, gifts, corporate restructurings, days of presence) until certain actions have been completed.
A change of tax residence is, in practice, a fiscal “reset.” Without planning, certain assets, income streams, or investments can trigger unexpected taxes or fall under unfavorable regimes such as exit tax, CFC, PFIC or similar anti-deferral rules, and in some cases exit-style taxes in the country you are leaving.
We begin with a global review of your income, tax profile, and balance sheet—business interests, portfolio investments, foreign companies, trusts, bank and brokerage accounts—evaluating the tax implications both in your home country and in the United States (or the jurisdiction you are moving to). The goal is for you to arrive in your new country as a new tax resident with the right structure in place, key risks controlled, and a strategy designed to protect and grow your wealth.
Frequently Asked Questions
How far in advance should I start planning?
Ideally 6 to 12 months before begin spending substantial time in the U.S. and preferably in parallel to initiating consultations with your immigration attorney The earlier we start, the more options we have—and the less likely you are to walk into irreversible tax consequences.
What types of assets typically cause the most problems when immigrating to the U.S.?
Often it’s passive investments, closely held foreign companies (CFCs), certain foreign funds and pooled investments that can be treated as PFICs, and poorly designed or undocumented foreign trusts. These can create punitive tax outcomes and heavy reporting if they aren’t reviewed and adjusted before you move.
Do you coordinate with immigration lawyers?
Yes. We work directly with your immigration counsel to make sure visa strategy, timing of entries and exits, and tax residency planning are aligned from day one. The goal is one integrated plan, not competing advice.
What concrete benefits does pre-immigration tax planning provide?
Lower upfront tax cost when you become a resident, fewer unpleasant surprises, clear compliance from the first day, and better long-term preservation of family wealth. Many clients also gain a simpler structure that is easier to explain to banks, regulators, and future advisers.
Do you also help clients who are leaving the U.S.?
Yes. We advise on pre-expatriation planning to minimize exit-related taxes, manage built-in gains, and comply with U.S. departure rules, including expatriation tax, FATCA, FBAR, and other reporting requirements when ceasing to be a U.S. tax resident.
Your transition, secure and tax-efficient
Migrating is both a life decision and a wealth decision. With proper pre-immigration tax planning, you turn that change into an opportunity: fewer taxes, more control, and a clear path into your new tax residence. Schedule a 30-minute initial evaluation and explore how to optimize your international tax structure without compromising your future growth at risk.
Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
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Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
Guillen Pujol CPA P.A
6161 Blue Lagoon Dr.Ste 475, Miami, FL 33126
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