This first and most important step begins with an analysis of the client's individual situation. Then, the economic as well as private interests should be identified. Depending on the individual situation, goals and preferences the new residence will be chosen. In general it is not enough to only look at the situation in the new home country. Much more the interaction with the laws and rules of the originating country and the countries, where economical interests are located, will give the answers.
Many countries provide specific rules for expatriates which have to be taken into account.
Assets and sources of income might have to be relocated and restructured to optimise the tax saving effects. Sometimes minor details, which appear irrelevant to the non-specialised observer, can determine the results. In some cases the result of the evaluation might even be not to move, but in most cases the transfer can bring a substantial reduction of the tax burden. Not rarely a tax free situation will be accomplished. Transferring your residence involves important personal and financial steps, which should not be undertaken without a thorough analysis.