U.S. Expats: Say Goodbye to Citizenship Based Taxation and Join the Tax Fairness Movement
In this episode of Passport to Wealth™, host Arielle Tucker, CFP®, EA sits down with Brandon Mitchener, Executive Director of Tax Fairness for Americans Abroad, to discuss one of the most pressing challenges facing U.S. expats today: citizenship-based taxation (CBT).
Brandon, who has spent more than 35 years living and working in Europe, brings both professional expertise and deeply personal experience to this fight. A former journalist for the Wall Street Journal and now a Brussels-based communications consultant, he knows firsthand how U.S. tax laws create barriers for Americans abroad affecting careers, investments, and even marriages.
“It’s absurd that I’m still paying taxes to a country I haven’t lived in for 35 years and where I have no source of income.”
What Is Citizenship-Based Taxation?
The U.S. is one of only two countries in the world (the other being Eritrea) that taxes citizens on their worldwide income, regardless of where they actually live.
For Americans abroad, this means:
- Filing annual U.S. tax returns even if no U.S. income is earned
- Paying thousands in accounting and compliance fees (often with no U.S. tax liability)
- Facing restricted access to banking, investments, and retirement accounts
- Navigating punitive penalties for minor mistakes in complex reporting (FATCA, FBAR, etc.)
As Brandon explains, this creates a competitive disadvantage for U.S. expats compared to their non-American peers. Local colleagues can open bank accounts, invest, and plan for retirement with ease, while Americans abroad face compliance roadblocks and extra costs at every turn.
The Case for Residence-Based Taxation
Brandon and the Tax Fairness for Americans Abroad campaign are advocating for the U.S. to adopt residence-based taxation (RBT), the global norm. Under RBT, citizens are taxed based on where they actually live and earn income, not on the basis of their passport.
“Every other democratic country in the world uses residence-based taxation. It’s common sense.”
If adopted, Americans abroad would file and pay taxes only in their country of residence, simplifying compliance and removing the double burden that currently exists.
Why Now? A Unique Moment for Reform
Brandon believes the stars are aligning for real change. For the first time, bipartisan organizations, from Democrats Abroad to Republicans Overseas, are uniting behind a shared proposal. In late 2023, Representative Darin LaHood introduced the Residence-Based Taxation for Americans Abroad Act in Congress.
Though procedural hurdles kept the measure out of broader tax reform packages, momentum is building. With strong advocacy and grassroots stories from expats, this could be the moment when Congress finally listens.
The Human Toll of an Unfair System
The conversation also highlights how citizenship-based taxation harms ordinary people, not just the wealthy:
- Young professionals abroad who can’t open bank accounts
- Families where non-U.S. spouses restrict finances to avoid IRS scrutiny
- Women left financially vulnerable during divorce because their names aren’t on accounts
- Everyday expats paying $2,000+ annually just to stay compliant
As Arielle notes, many Americans abroad don’t actually owe U.S. taxes, but still face crippling costs just to prove it.
How Expats Can Help Push for Change
Brandon urges Americans abroad to get involved in the movement:
- Share your story: Lawmakers need to hear how these policies affect real lives.
- Contact your representatives: Call or write to ask them to support residence-based taxation legislation.
- Join advocacy groups: Tax Fairness for Americans Abroad and other coalitions are amplifying expat voices.
“Don’t give up hope. For the first time, we have bipartisan support, a president who has pledged to act, and legislation in motion. What we need now is for Americans abroad to raise their voices.”
Connect With Our Guest
Brandon Mitchener is the Executive Director of Tax Fairness for Americans Abroad, leading the campaign to end citizenship-based taxation and financial discrimination against U.S. expats. Based in Brussels, he is also a journalist, strategic communications consultant, certified sommelier, and founder of a wine tasting business. Brandon holds American, French, and Belgian citizenship and speaks multiple languages fluently.
Learn more about the movement at Tax Fairness for Americans Abroad.
More About Our Author
Arielle Tucker, CFP®, EA, is the founder of Connected Financial Planning and the host of Passport to Wealth™. As a Certified Financial Planner™ and Enrolled Agent, Arielle specializes in helping U.S. expats simplify their finances while building intentional, global lives.
With firsthand experience navigating cross-border living, tax complexity, and international relocation, Arielle provides thoughtful, personalized guidance for individuals and families living abroad. Whether you're planning a move, managing multi-country income, or just trying to make sense of your financial future. She’s here to help you do it with clarity and confidence.
To book a 1:1 Expat Expert Coaching Call with Arielle, click here.