Leaving your country · ohmoveagain

Half of relocating is leaving. Select your origin country to see what you need to close out before you go — tax deregistration, pension records, address changes, and the things most people forget.

Exit requirements vary significantly by country, tax situation, and individual circumstances. Verify every step with a local professional in your origin country before departing.

Deregister with Finanzamt (Abmeldung der Steuerpflicht)
Unlimited tax liability ends with your address deregistration (next item) — there is no separate Finanzamt form. File a final partial-year tax return for the departure year and keep written confirmation of your departure date for Croatia DTA purposes.
Source · 2026-03-01
Deregister address (Abmeldung) at Bürgeramt
Required by law within two weeks of moving out. Get the Abmeldebestätigung — landlords and banks often require it.
Source · 2026-03-01
Request Deutsche Rentenversicherung contribution statement
Request a Rentenauskunft for your contribution record. Contributions may be partially refundable after 24+ months outside the EU/EEA, or portable under a DTA.
Source · 2026-02-01
Cancel statutory health insurance (GKV) from departure date
Notify your Krankenkasse in writing with your departure date. You remain covered until the end of the membership month.
Source · 2026-02-01
Notify German banks of new address; keep IBAN for 90 days
German IBANs keep working after emigration. Keep the account open until your Croatian salary and direct debits migrate fully.
Source · 2026-01-01

Notify HMRC of departure (P85 form)
Complete form P85 to establish non-UK-resident status. This determines how your final UK income is taxed and stops incorrect PAYE deductions.
Source · 2026-03-01
Consider voluntary National Insurance contributions
You need 35 qualifying years for a full State Pension. If you work abroad you may qualify for Class 2 voluntary contributions, which cost a fraction of Class 3 — check eligibility before defaulting to Class 3.
Source · 2026-02-01
Notify UK banks of overseas move; update correspondence address
Most UK banks allow non-resident accounts but require an overseas address. Some will close accounts — check your bank's policy before moving.
Source · 2026-01-01
Cancel council tax registration on departure date
Notify your local council in writing with your last day of UK residence. Overpayments are refunded; underpayments create a debt.
Source · 2026-01-01

File FBAR (FinCEN 114) if foreign accounts exceed $10K
US citizens must file FBAR annually regardless of residence. Non-willful failure carries an inflation-adjusted penalty (five figures per unfiled report). Note: the US–Croatia tax treaty signed in 2022 is not yet in force — and no treaty exempts FBAR anyway.
Source · 2026-03-01
Establish state tax non-residency (state-specific)
Some US states (CA, NY, NJ) aggressively assert residency even after physical departure. Follow your state's domicile change procedure and keep documentation.
Source · 2026-03-01
Update IRS address (Form 8822); keep SSN active
File Form 8822 to update your address with IRS. Your SSN remains valid and is required for annual tax filings and FBAR.
Source · 2026-02-01
Set up mail forwarding or use a US virtual address service
IRS notices, state tax correspondence, and financial mail often cannot be forwarded internationally. A US-based virtual mailbox service is the standard solution.
Source · 2026-01-01

Deregister from BRP (Basisregistratie Personen) at your municipality
Report your emigration at the gemeentehuis. You receive a BRP emigration confirmation — keep it for the Dutch tax authority and bank.
Source · 2026-03-01
Notify Belastingdienst of emigration date
Tax residency in the Netherlands ends on the emigration date. File an M-form (partial-year return) for the year you leave. The Belastingdienst will send you one automatically.
Source · 2026-03-01
Contact SVB about AOW (state pension) entitlements
Your AOW pension accrues 2% per year of Dutch residency during the 50 years before your AOW age. Contact SVB to verify your accrual record and understand how Croatian residence affects future payments.
Source · 2026-02-01
Cancel zorgtoeslag (healthcare allowance) on departure
Notify Belastingdienst Toeslagen immediately — continuing to receive zorgtoeslag after emigrating constitutes fraud and must be repaid.
Source · 2026-02-01

File tax residency termination with the Tax Administration (Poreska uprava)
Submit a request to cancel your tax residency certificate. Serbia uses a 183-day rule plus center-of-life test. Keep documentation to prove Croatian residency started.
Source · 2026-03-01
Deregister from residents' register (MUP)
Notify MUP of your permanent departure. You can hold a Serbian passport without Serbian tax residency — these are separate registrations.
Source · 2026-02-01
Request PIO Fund contribution extract
Get your pension contribution record from the PIO Fund before leaving. A Serbia-Croatia social security agreement is in force — contributions may count toward Croatian entitlements.
Source · 2026-02-01
Cancel RFZO health insurance if switching to HZZO
Your RFZO coverage ends with your employment contract or voluntary cancellation. Once you have HZZO in Croatia, notify RFZO in writing to avoid continued contribution obligations.
Source · 2026-01-01

Select your origin country above.