Assume that this is not a wannabee, but someone who, for example, already has a solid job offer from an EU country, and some cash for the relocation.
Assume that this is not a wannabee, but someone who, for example, already has a solid job offer from an EU country, and some cash for the relocation.
Not when you change residency, but if you relinquish your citizenship: https://en.wikipedia.org/wiki/Expatriation_tax#United_States or your residency has been revoked.
So if you remain a US citizen you owe normal annual tax (minus a credit for foreign taxes paid).