Field notes
From the desk of Heed
Long-form perspective on international tax, residency, and structural optimisation.
How we research field notes12 Oct 2026
Crypto tax reporting in 2026: CARF, DAC8, UK and US compared
Since 1 January 2026, crypto platforms in the EU and the UK collect user and transaction data for tax authorities. What they report, the 2027 deadlines, the account freeze rule and how the US Form 1099-DA differs.
27 Sept 2026
Spain's Beckham law in 2026: the 24% rate, who qualifies, deadlines
Spain's special regime for people moving there for work taxes salary at 24 percent up to €600,000 for six tax years. Who qualifies, what it covers, and the six-month and November deadlines.
26 Sept 2026
Dutch 30% ruling drops to 27% in 2027: who it hits and the new salary norm
From 1 January 2027 the Dutch expat scheme pays at most 27 percent tax-free. Rulings applied by the end of 2023 keep 30 percent, and starters from 2025 face a higher salary norm.
25 Sept 2026
FBAR vs Form 8938 in 2026: thresholds and the 15 October deadline
Americans with more than $10,000 in foreign accounts owe an FBAR, and larger holdings add Form 8938. Thresholds, what goes on which form, and the 15 October 2026 extended deadline.
23 Sept 2026
UK Temporary Repatriation Facility 2026: 12 percent until April 2027
Former remittance basis users can designate pre-April 2025 foreign income and gains at 12 percent in their 2026-27 return. From 2027-28 the rate is 15 percent, and the window closes in April 2028.
22 Sept 2026
Italy's €300,000 flat tax vs Greece's €100,000: new residents in 2026
Italy now charges new residents €300,000 a year on foreign income, three times Greece's €100,000. The conditions, the investment test and where the Italian rule sits after its move to a new code.
2 Sept 2026
Exit taxes in 2026: what the Netherlands, Germany, France, Belgium and Spain charge when you leave
Leaving a country can be a taxable event. Five European jurisdictions now tax unrealised gains on departure, each with its own residence-history test, asset scope, rate and deferral. Belgium joined the list on 1 January 2026.
2 Sept 2026
The 183-day rule is four different rules: UK, Spain, UAE and US compared
Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.
2 Sept 2026
Portugal's IFICI regime in 2026: the 20 percent rate, who qualifies and the 15 January deadline
The non-habitual resident regime is closed. Its replacement, IFICI, gives a flat 20 percent rate on qualifying Portuguese employment and self-employment income for ten years, plus an exemption on most foreign income. Eligibility is by activity, and registration closes on 15 January of the year after you arrive.
2 Sept 2026
UAE corporate tax: Small Business Relief now runs to 2029, and what it does not cover
Ministerial Decision No. 131 of 2026 extends Small Business Relief by three years. Revenue up to AED 3 million means no taxable income for the period, but the election has costs, and Qualifying Free Zone Persons are outside it entirely.
2 Sept 2026
The UK foreign income and gains regime in 2026: what new arrivals actually get
The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.
21 Jul 2026
You find out at filing time. That is the problem.
Most people learn about a tax change that affects them at filing time, months too late. A tax early-warning system watches the law across your jurisdictions and alerts you while you can still act.