Humans have constantly migrated through the centuries, and often such moves are driven as much by events at home as much as by the attraction of a new place. Expatriation and pre-immigration planning have long been key concerns for international wealth planning. Different considerations today can drive migration, but for those families looking to lower their overall effective tax rates a permanent move must follow a process and sometimes comes with an initial fiscal cost. In this session we focus our discussion on departure rules and tax implications when leaving a jurisdiction. We also consider whether the clients might be at risk of not truly severing tax residency ties particularly where they still have family and businesses in the original jurisdiction.