by Noah Green CPA CFE | Jun 20, 2026 | American Expat Tax Lifecycle, South America Digital Nomad Tax Map
The short version Uruguay has a practical moving regime, but the customs file and the residence file are not the same file. The customs file asks what you are bringing, when it arrives, whether it is accompanied or unaccompanied baggage, whether the list is certified,...
by Noah Green CPA CFE | Jun 20, 2026 | American Expat Tax Lifecycle, South America Digital Nomad Tax Map
The short version The Uruguay tax holiday is not the first question. The first question is whether you become a Uruguay tax resident, and how. Under the current Uruguay IRPF text, an individual can become tax resident by staying in Uruguay more than 183 days during...
by Noah Green CPA CFE | Jun 20, 2026 | American Expat Tax Lifecycle, South America Digital Nomad Tax Map
The short version Uruguay is one of the most misunderstood South America tax moves for Americans. It does not have a U.S. income-tax treaty. The IRS treaty list does not list Uruguay. That means a U.S. person moving to Uruguay should not expect a treaty tie-breaker,...
by Noah Green CPA CFE | Jun 20, 2026 | American Expat Tax Lifecycle, South America Digital Nomad Tax Map
The short version Chile is not automatically the lowest-tax South America option for an American. It is not a U.S. tax exit. It is not a place where the treaty lets a U.S. citizen stop filing U.S. returns. But Chile is different from Colombia and Ecuador in one major...
by Noah Green CPA CFE | Jun 20, 2026 | American Expat Tax Lifecycle, South America Digital Nomad Tax Map
The short version Chile is not a country where the tax move and the physical move should be planned separately. The customs file, the residence-permit file, and the U.S. reporting file all create evidence that may matter later. For household goods, the official Chile...
by Noah Green CPA CFE | Jun 20, 2026 | American Expat Tax Lifecycle, South America Digital Nomad Tax Map
The short version Chile tax residence is not just a calendar-year day count. Current Chile primary law defines residence by presence in Chile, interrupted or not, for more than 183 days within any twelve-month period. The Servicio de Impuestos Internos, Chile’s...
