Non-Payment of Exit Tax?

[JossZoomer]

I have a straightforward hypothetical scenario for consideration.

If I were to permanently abandon residency of a country with an expatriation ('exit') tax while holding a bank account abroad in a CRS jurisdiction, would the original departure country be able to easily re-claim any expatriation tax shortfall from the jurisdiction in which I held the account?

In other words: do exit taxes perch on one's shoulder like angry, greedy parrots, or can they be relegated to the list of things to worry about should the potential debtor return to the original country?

Again, this is a hypothetical scenario. I am aware of what a tax lawyer's opinion would be, and I do make a habit of respecting such opinions.

 

[Sols]

Highly dependent on the country as well as amount owed, but it is generally not a good idea to have tax debts.

Possible repercussions include fines/jail upon return (say you visit friends/family, or if you move back in the future), refusal to renew passport, and enforcement of the debt even in your new country (depending on where you go to and treaties in place).