Fiscaal Emigreren

Specialists in international taxation

Tax emigration, correct and well-considered

For over 25 years, we have guided entrepreneurs, investors, and high-net-worth individuals who want to emigrate for tax purposes legally. You speak directly with the tax lawyer, not a junior. And we also implement our advice.

  • 25+ years of international taxation
  • Own offices in Bulgaria and Portugal
  • Advice and implementation

What most people don't know

Six persistent myths about tax emigration

Persistent myths circulate about tax emigration. Six things that are often different from what people think, and why good preparation makes the difference.

01

The 183-day rule is a myth

That rule comes from tax treaties and mainly concerns where wages are taxed, not where you are tax resident. Your tax residence depends on the facts: where your life and center of vital interests lie. Simply counting days is not enough.

02

A PO box is not enough

An address or an empty second home usually does not convince the tax authorities. It is about where your life really is: family, home, social and economic ties. A move only on paper can be reversed as a sham move.

03

You don't have to live there permanently

Being tax resident does not mean being there 365 days. It is about where your tax residence and center of vital interests lie. Some regimes do require a minimum presence; the details differ per destination.

04

Portugal's NHR is dead, long live IFICI

The classic NHR regime is closed for new applicants. The successor (IFICI, sometimes called NHR 2.0) has a narrower scope and mainly targets specific profiles. Whether you qualify requires a concrete assessment.

05

From 2026, Belgium still watches when you leave

Belgium is introducing a capital gains tax on financial assets (indicatively around 10%), with a reference value at the end of 2025 so that historical gains largely remain untouched. There is a reporting obligation that continues after departure, precisely to catch last-minute moves.

06

The Netherlands often sends a bill across the border

For a substantial interest, the Netherlands usually imposes a protective assessment on the latent capital gain upon emigration. It may be deferred under conditions, but can still be collected later. Without preparation, departure can trigger an assessment.

Free guide

The 5 myths about tax emigration

The complete, nuanced answers to the most persistent myths, plus what to watch out for when leaving Belgium or the Netherlands. Leave your email and you'll get the guide immediately.

  • The 183-day myth unraveled
  • Can you partly stay in Belgium?
  • Do you really have to live there permanently?
  • Belgium's exit radar of 2026
Direct antwoord

What is tax emigration?

Tax emigration is moving your tax residence to a country with a more favorable tax regime, so that you are taxed there instead of in Belgium or the Netherlands. It only works if you really move your life, and where necessary your business.

We assess whether it is possible in your situation, which country fits, and which steps (and which exit taxes) are involved.

Personal, not anonymous

You talk to the tax lawyer yourself

No online lifestyle guru and no anonymous desk. At De Hoon & Partners, you discuss your situation directly with the tax lawyer who also handles your file.

We deliberately make a selection. If it fits, we schedule a 30-minute consultation (185 euros) in which we concretely assess the possibilities. Then we set up the structure for you at fixed and transparent prices.

  • 25+ years of international taxation
  • Advice and implementation, with own offices in Bulgaria and Portugal
  • Everything within legal boundaries, with real substance
Personal consultation at the table

Why De Hoon & Partners

No online lifestyle guru and no anonymous desk, but a tax lawyer who also executes his own advice himself.

You talk to the tax lawyer himself

No junior assistant like at the big firms. Iven De Hoon and his partners handle your file personally.

We also execute our advice

We don't just advise on paper. With our own offices in Bulgaria and Portugal, we actually set up the structure for you.

Practical and creative within the law
Fixed, transparent prices
years of international taxation
25+
tax destinations fully worked out
8
own offices (Bulgaria + Portugal)
2
fixed consultation, no hourly billing
185
Office context

Who is behind this knowledge platform?

A tax lawyer with 25 years of international practice

We are De Hoon & Partners, specialized in international taxation for Belgians and Dutch people who want to emigrate legally for tax reasons. The office is led by tax lawyer Iven De Hoon (law degree from the University of Antwerp, master's in taxation and accountancy from the Vlerick Institute), winner of the Willoughby Memorial Prize (Oxford, 2009) and author of several books on international taxation.

Together with second advisor Dirk Cluckers, they form a team, not a one-man business. With our own offices in Bulgaria and Portugal, we don't just advise, we also execute the structure ourselves, always within legal boundaries.

Which country suits you?

Answer four short questions and discover which route is most obvious in your situation. Indicative, not advice.

What describes you best?
Where do you mainly want to go in terms of life?
Do you really move, or do you mainly want to structure?
What is your main goal?

Your most likely route

Answer all questions for a result.

0 / 4

Purely indicative. The right choice depends on your full situation. We discuss that in a consultation.

This is how a process goes

From first contact to a structure that stands. Transparent, and with a deliberate quality threshold.

  1. Step 1

    You send us your situation

    A short email with who you are, your company or assets, and what you want to achieve.

  2. Step 2

    We make a selection

    We assess whether we can really help you. If not, we say so honestly.

  3. Step 3

    Consultation (185 euros / 30 min)

    A deliberate first step in which we concretely test the possibilities with the tax lawyer himself.

  4. Step 4

    Tailor-made structure

    If it fits, we set up the structure against fixed, transparent price agreements and also implement it.

A tax lawyer versus an online guru

Many sensational promises circulate about tax emigration. We deliberately choose the correct, defensible path.

Online lifestyle guru

  • Sells a dream and standard tricks
  • Often no legal background or liability
  • Ready-made constructions without real substance
  • Little attention to additional assessments upon departure

De Hoon & Partners

  • Tax lawyer with 25+ years of experience
  • Tailor-made advice, within legal boundaries
  • Real structures with substance, no sham relocation
  • Exit taxation (conservative assessment, capital gains) mapped out in advance

Our promise

Within the law, not around it. We do tax optimisation and planning, always within legal boundaries. We do not cooperate with tax evasion, sham relocation or concealing assets. Real tax emigration requires a real move or a structure with sufficient substance. All figures on this page are general and indicative; they do not replace personal advice.

Frequently asked questions

What exactly does fiscal emigration mean?
Fiscal emigration means moving your tax residence to another country, so that you are taxed there (and no longer in Belgium or the Netherlands). This requires more than an address abroad: you must genuinely relocate your life and, where necessary, your economic activity.
Who is this interesting for?
Especially for entrepreneurs, e-commerce entrepreneurs and consultants, investors and high-net-worth individuals or private income recipients for whom the tax burden in Belgium or the Netherlands weighs heavily and who are willing to genuinely rethink their situation.
Is fiscal emigration legal?
Yes, provided it is done correctly. Tax optimisation within the law is legal; tax evasion and artificial constructions are not. We work exclusively within legal boundaries and with real substance.
How does a collaboration work?
You send us a message with your situation. If it fits, we schedule a 30-minute advisory call (185 euros) in which we assess the possibilities. After that, we set up the structure for you at fixed and transparent prices.
Do I always pay tax when leaving the Netherlands or Belgium?
Often additional assessments still play a role, such as the Dutch protective assessment for a substantial interest or the Belgian rules on capital gains and inheritance. Good preparation prevents unpleasant surprises. We map this out in advance.
International horizon at dusk

Ready for the next step?

Curious what is possible in your situation?

Every situation is different. Tell us yours, and we will honestly assess whether and how fiscal emigration makes sense for you.

Contact

Tell us your situation

Leave your details with a short description. If it fits, we will schedule an advisory call. Prefer to email directly? info@dehoon-dhp.com.

Email us