7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs)
7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Portugal No Income Tax on Foreign Income with NHR Status and D8 Visa Program
Portugal's allure for remote workers, especially those from the US, has long been linked to its tax-friendly environment, spearheaded by the Non-Habitual Residency (NHR) scheme. This program, which offered substantial tax breaks on foreign income, has, however, seen a major shift. As of the beginning of 2024, the NHR is effectively closed for new applicants, meaning the extensive tax exemptions are no longer available.
The introduction of the D8 Visa, or Digital Nomad Visa, in late 2022, provided a new pathway for remote workers to stay in Portugal, but it also ushered in a new tax landscape. Anyone seeking to work remotely in Portugal on a D8 Visa and earn income from sources within Portugal now faces a flat 20% tax rate. This alters the previously simpler tax environment and introduces a new level of calculation for financial planning.
Despite this change, Portugal retains its appeal. The nation continues to be a draw for remote workers who are captivated by its rich culture, varied landscapes, and a growing community of individuals who have embraced the remote work lifestyle. The D8 Visa provides a new opportunity for individuals looking to enjoy a new country and experience, yet navigating the new tax regulations has become a more intricate undertaking for those hoping to benefit from a temporary stay and work abroad.
Portugal's tax landscape for foreign income has shifted, particularly for those seeking the benefits of the Non-Habitual Residency (NHR) program. While it used to offer a decade of tax exemptions on foreign income, the NHR program, as of 2024, no longer grants new applicants these same benefits. Now, if you are looking to come to Portugal and make money from working outside of the country, it might not be that straightforward in the same way as it used to be.
Although the NHR program's primary tax perks are unavailable for new applicants, individuals already enjoying its advantages may see some benefits continue. Notably, income earned within Portugal is still subject to a flat 20% tax rate under NHR. The program was introduced to bring in professionals, pensioners, and investors.
As part of their tax incentives, Portugal has agreements with 81 other countries to try and minimize double taxation, which is potentially helpful for someone making money internationally. However, if you are planning on being a tax resident in Portugal, you'll have to stay there for over 183 days in a calendar year.
Introduced in late 2022, the D8 Visa, also referred to as the Digital Nomad Visa, could provide a way to stay in Portugal if you have a decent income. This visa is for remote workers who are able to show a monthly income of €3,280 and who meet the other requirements. Since the main income tax benefit for foreign workers appears to be limited or gone, the question of what advantages the D8 visa provides remains somewhat unclear to me. It’s an interesting development to watch.
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- 7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Portugal No Income Tax on Foreign Income with NHR Status and D8 Visa Program
- 7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Dubai Zero Income Tax Rate Plus New Two Year Digital Nomad Visa
- 7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Estonia 14% Flat Tax Rate Through e-Residency Digital Nomad Program
- 7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Malta 15% Tax Rate for Digital Nomads Under Nomad Residence Permit
- 7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Georgia Zero Tax on Foreign Income With Virtual Zone IT Status
- 7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Croatia 10% Income Tax Rate With Digital Nomad Visa Program
- 7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Montenegro 9% Income Tax Through Investment Residence Program
7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Dubai Zero Income Tax Rate Plus New Two Year Digital Nomad Visa
Dubai's zero income tax rate continues to make it a prime destination for remote workers, particularly those from the US. This tax advantage, combined with the recently launched two-year Digital Nomad Visa, creates a compelling proposition for individuals seeking a tax-efficient location to base their remote work. While there are application fees and certain requirements to qualify, the visa program provides a relatively straightforward pathway for remote workers to immerse themselves in Dubai's dynamic environment. Dubai's modern infrastructure, pleasant weather, and cultural diversity contribute to a quality of life that many find appealing, creating a blend of productivity and leisure. While the tax benefits are undoubtedly a powerful motivator, individuals should carefully assess if the initial application costs align with their long-term work and travel goals before embarking on the application process. The visa is an interesting development for digital nomads seeking a more long-term stay in the region, especially in light of the broader tax incentives and the region's fast-developing tech ecosystem.
Dubai's recent moves to attract remote workers are quite interesting. They've established a zero income tax rate for residents, making it a potentially very appealing destination for individuals working remotely, especially those who may be accustomed to higher tax burdens in other parts of the world. Adding to the appeal is their newly introduced two-year digital nomad visa, designed specifically for people who work remotely. This visa was first rolled out in 2021, and if you continue to meet the requirements, you can potentially renew it.
While the application process appears straightforward, you'll need to provide supporting documentation like proof of employment and possibly undergo a medical examination, and the fee to apply is around $611, which you don’t get back if rejected.
There's a bit of a wrinkle in this picture, however. In 2023, Dubai introduced a corporation tax of 9%. It’s good to remember that this new tax only affects businesses and corporations in the UAE, not individual income tax on your personal earnings, so it appears to be mostly a non-issue for people working remotely and living in Dubai.
Looking at it from an engineering perspective, Dubai's efforts to attract remote workers seem pretty calculated and well-thought-out. The modern infrastructure of Dubai, the readily available high-speed internet, and its globally connected airport are all factors that make it very attractive for anyone who needs reliable connectivity and wants the option of traveling frequently. Whether this approach will be successful in the long-term remains to be seen.
One has to wonder how many people will actually choose to relocate to the UAE for this, as there are other places that offer similar options. One might look to Grenada, for example, as it too has a digital nomad visa with zero income taxes, but with an annual income requirement of $37,000 and only a one-year validity.
These digital nomad programs are intriguing. Governments are realizing the value of attracting remote workers, and it’s changing the landscape of what a temporary work arrangement can look like. Dubai seems to have a particularly ambitious vision in this area, offering a unique blend of tax advantages, strong infrastructure, and a vibrant lifestyle. While navigating through these visa programs, especially as they are relatively new, always requires careful planning and thorough research, Dubai seems to have positioned itself as a solid contender in the race to become a popular hub for remote workers from all over the globe.
7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Estonia 14% Flat Tax Rate Through e-Residency Digital Nomad Program
Estonia's e-Residency program presents a potentially attractive option for US digital nomads seeking tax advantages. The program allows entrepreneurs to easily start a company online, which then opens up access to the European Union's market. A key draw for many is Estonia's 14% flat tax rate on profits distributed over three years, which can be significantly lower than the standard 20% corporate income tax. While the standard corporate tax rate in Estonia is 20% currently, the government plans to raise it to 22% on net distributed profits in the future. It's important to note that the e-Residency doesn't change any personal tax obligations, meaning you will still have to file taxes in your home country. One upside for businesses is that profits that are not distributed are tax-free, making reinvesting in a business a good option for growth.
Estonia's commitment to digital solutions is quite impressive, particularly with their e-Tax system that handles about 98% of tax declarations electronically. The country also offers a digital nomad visa that allows you to work remotely in Estonia for up to a year. However, it's important to weigh the overall tax implications of being a tax resident in a country and working elsewhere against the tax advantages you gain in Estonia. There's a delicate balance to find if this approach is right for you.
Despite the appeal, the Estonian e-Residency is not a free pass to avoiding all taxes. Individuals remain accountable for taxes in their home country. While the lower flat tax rate for distributed profits might be tempting, it's crucial to carefully assess personal tax liabilities within the broader context of your individual circumstances. Ultimately, whether Estonia is the ideal destination for a US digital nomad will hinge on an individual's specific financial situation and tax planning strategy.
Estonia's e-Residency program has sparked curiosity among globally mobile professionals, particularly those seeking tax-efficient locations to base their businesses. The program allows individuals to establish a company online, effectively opening doors to the European Union market. While Estonia's standard corporate income tax (CIT) is 20% (set to rise to 22%), a significant perk is its 14% flat tax rate on distributed profits.
This 14% rate, only applied to dividends paid out over three years, represents a potentially lower tax burden compared to the standard CIT. It's an interesting twist – profits reinvested within a company remain tax-free, which could fuel innovation and growth within a company. Estonia's government is pushing for digitalization, and this approach supports that goal by encouraging businesses to build capital reserves for future projects.
However, the program doesn't automatically make one a tax resident in Estonia, which is a critical detail. Individuals maintaining residency elsewhere will still need to file taxes according to their home country's regulations. E-Residency is simply a means of establishing a business within the Estonian tax structure. The personal income tax rate for Estonian residents is 20%, plus a 33% social tax.
A quick look at Estonia's overall digitalization efforts reveals that the government is serious about simplifying processes for online-based operations. Nearly all tax declarations are done electronically. This electronic focus extends beyond taxes; a large portion of Estonian government services are accessible online, which is part of what makes it a prominent digital nation.
The e-Residency program, coupled with a recently launched digital nomad visa granting a one-year stay, has propelled Tallinn, the Estonian capital, into the spotlight as a destination for remote workers. Tallinn offers both a historic core (it's a UNESCO World Heritage site) and a flourishing tech scene, giving it a unique blend of old-world charm and a modern, forward-thinking economy.
The country has garnered recognition for its cybersecurity policies and has a relatively robust e-ID system, which might offer some comfort for individuals managing sensitive online business activities. While Estonia is showing interest in the cryptocurrency space by recognizing it as property within its tax code, those using crypto-related business models should assess the details carefully.
While the e-Residency program seems to offer potential, the individual tax obligations based on residency status must be considered alongside the benefits of the 14% rate. For those working remotely and aiming to expand their entrepreneurial endeavors into international markets, the lowered Estonian corporate tax rate does hold potential appeal, especially in comparison to the global average tax rate that is around 23% in 2024. Yet, as with any international business venture, thorough research and a comprehensive understanding of all aspects, including taxes and regulations, are essential before leaping into this setup.
7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Malta 15% Tax Rate for Digital Nomads Under Nomad Residence Permit
Malta has emerged as a potentially appealing choice for remote workers, particularly those seeking a tax-efficient location. The island nation's Nomad Residence Permit (NRP), established in 2021, offers a flat 15% tax rate on income sourced outside of Malta. This can be very attractive for individuals who primarily earn income from foreign sources.
A notable feature of the NRP is that the first year is tax-free for income generated outside of Malta. This gives digital nomads a solid 12-month period where they can significantly reduce their tax liabilities. To become eligible, however, applicants need to show a minimum income of €42,000 per year. It's worth pointing out that Malta does not have inheritance or gift taxes. There's also a minimum tax requirement in place, currently at €7,500, plus a small additional fee per dependent.
While the lower tax rate is appealing, individuals considering Malta should research the specific residency requirements carefully. Additionally, it's a good idea to factor in the overall cost of living, which may vary depending on location and lifestyle preferences. Malta has a long and fascinating history and a beautiful landscape, offering a strong blend of culture and recreational activities.
Whether Malta is a good fit for a US remote worker comes down to individual needs and circumstances. The tax benefits are attractive, but the minimum income requirement, residency stipulations, and cost of living all factor into the decision.
Malta's Nomad Residence Permit (NRP), launched in 2021, presents an intriguing opportunity for digital nomads, particularly those from the US seeking tax efficiency. The NRP offers a flat 15% tax rate on income sourced outside of Malta, which can be a significant advantage for many remote workers accustomed to higher tax burdens elsewhere. While appealing, it's important to note that this 15% rate is coupled with a minimum tax requirement of €7,500, plus an additional €500 for each dependent.
One of the interesting aspects of the program is the initial 12-month tax exemption on income earned through authorized work under the NRP. This could be a valuable period for individuals to establish themselves and potentially build their income stream within a new environment before the standard tax structure applies. It's also noteworthy that there are certain conditions under the NRP where income derived from authorized work could even be subject to a 10% tax rate. This adds a bit of nuance to the initial impressions of the program.
To be eligible for the NRP, digital nomads must meet a minimum annual income requirement of €42,000. This income threshold might limit the appeal for certain individuals, particularly those just beginning their remote work journey. It's essential to remember that tax residency in Malta comes with responsibilities, including potentially a minimum number of days spent in the country annually. This could be a crucial consideration for those whose work involves a more globally mobile lifestyle.
Malta also stands out with its absence of inheritance or gift taxes. This aspect might be especially attractive for individuals planning to establish a more long-term presence on the island and eventually transfer assets within their family or among loved ones.
From a broader perspective, Malta's tax incentives for digital nomads, coupled with initiatives like co-working space access and networking events, seem to reflect a proactive approach by the government to attract and retain foreign talent. The country has historically been a melting pot of different cultures, and this tradition of embracing international communities might extend to the modern-day digital nomad landscape. It’s a fascinating experiment to see how effective their strategy is. While the prospect of a 15% tax rate is certainly enticing, a deeper dive into the specific conditions and requirements of the NRP is essential before making any decisions. For those whose work and lifestyle align with Malta's NRP and who meet the eligibility criteria, this program could prove to be a truly rewarding opportunity.
7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Georgia Zero Tax on Foreign Income With Virtual Zone IT Status
Georgia has become a noteworthy location for US remote workers in 2024, largely due to its unique tax structure for foreign income. Specifically, businesses classified as "Virtual Zone Persons" (VZPs) – which are mainly IT companies serving clients beyond Georgia's borders – are exempt from taxes on that income. This includes things like corporate income tax and VAT, which can be a substantial benefit. While most residents face a standard 20% flat personal income tax rate, independent entrepreneurs who fall under the VZP umbrella only pay a very low 1% rate, making it an extremely interesting prospect for people trying to minimize their tax burden. Furthermore, Georgia's strategic geographic location at the crossroads of Europe and Asia provides a gateway to diverse markets, making it a potentially ideal base for digital nomads who want to work and explore efficiently. And if that's not enough, Georgia allows visa-free entry for citizens of more than 127 countries, which makes it even more attractive for those who enjoy traveling. Overall, it appears that Georgia has made a concerted effort to become a prime destination for individuals working remotely.
Georgia presents a compelling proposition for remote workers and tech companies, especially those seeking tax optimization. At the heart of this appeal is their "Virtual Zone" status, specifically designed for IT firms delivering services outside the country. Companies, if registered under the "Virtual Zone Person" (VZP) or "International Company" (IC) frameworks, are exempt from corporate income tax and VAT on services provided to international clients. This zero tax on foreign income is a significant perk for those looking to maximize their earnings while basing themselves in Georgia.
It's not just companies that benefit. Independent entrepreneurs registering in Georgia can enjoy a substantially lower 1% income tax, as opposed to the standard 20% rate for regular residents. It's a rather intriguing setup – while local residents follow a typical income tax structure, those engaging in foreign-sourced income are provided with generous tax reliefs. However, to secure VZP status, firms are required to have a local physical presence – this means bearing costs such as office space rentals and associated administration.
For those interested in investing, the dividend tax is 5% for non-Georgian companies getting dividends from Virtual Zone entities. In contrast, income stemming from Georgian sources adheres to the standard tax rates.
The country’s overall corporate income tax rate stands at 15%, which is not overly competitive in the landscape of global taxation in 2024. However, companies operating within the Virtual Zone and focused on foreign income have the potential to circumvent this by effectively zeroing out their tax liability. This makes it intriguing for international organizations looking to expand into new markets.
It's worth highlighting that Georgia is not just a tax haven but also a strategic location, sitting at the crossroads of Europe and Asia. This geographical advantage can be appealing to IT businesses eager to tap into numerous markets. Additionally, the small business structure in Georgia allows businesses generating less than 500,000 GEL per year to potentially operate entirely tax-free under particular conditions. This kind of policy can be appealing for startups or smaller ventures hoping to achieve profitability.
The allure for digital nomads extends beyond these tax advantages. With a visa-free entry for one year, and access to 127 countries, it's relatively straightforward to explore the region as a base for work. However, considering other locales such as Dubai, or even some Caribbean destinations such as Grenada that offer similar schemes with more straightforward visa processes and no physical presence requirements, one can't help but wonder if the requirements for Georgia's scheme might be a barrier for some.
The tax-efficiency within this specialized zone seems to be driven by a plan to attract foreign companies and provide a more attractive destination for those looking for work and to set up a business in the region. How effective that approach will be is a question to be answered in the future. While the tax incentives are attractive, one must always consider a variety of other factors, like the ease of doing business, the living expenses in the area, the access to infrastructure, the country's overall legal and political environment, and the local culture. The specific appeal of the Georgian Virtual Zone is likely to continue to attract those seeking to operate tax-efficiently from a strategic regional hub. Whether the structure is truly beneficial over time remains to be seen.
7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Croatia 10% Income Tax Rate With Digital Nomad Visa Program
Croatia's Digital Nomad Visa program has emerged as a potential option for remote workers seeking a blend of affordability and a pleasant environment. Launched a few years ago, the program aims to attract skilled workers who can contribute to the economy while enjoying Croatia's beautiful landscapes. A key advantage is the reduced income tax rate of 10% on foreign-sourced income, making it a very competitive option within Europe. This rate applies to various types of income like dividends, interest, and royalties earned outside of Croatia, but it is only available to those who are not considered tax residents of the country.
To participate, you must prove you earn at least €2,870 per month net income, and you must either work for a company that's based outside of Croatia or be self-employed in specific industries like tech and the Internet of Things. While the prospect of living in Croatia and enjoying the lower tax rate is certainly alluring, you must be mindful that tax residency can be complex. Spending over 183 days in Croatia doesn't automatically mean you become a tax resident. And, of course, if you do become a tax resident of Croatia, the income tax rate for earnings from within the country is much higher—20% on income up to around €48,000 and a 30% rate on income above that, plus local taxes. So, careful planning is required if you intend to become a Croatian tax resident.
All in all, Croatia represents a compelling choice for digital nomads who are keen on lowering their tax burden while experiencing a new culture and setting. But as with any program like this, it's worth taking the time to understand how the tax implications work and the potential costs before making any decisions.
Croatia's digital nomad visa program, introduced in early 2021, has made it a contender for remote workers seeking a balance between affordability and a pleasant lifestyle. The program primarily targets those who work for companies outside Croatia or operate their own businesses in technology sectors like the internet of things. One of the more interesting aspects is the potential for a reduced income tax rate of 10% for foreign-sourced income like dividends, interest, or royalties. This is especially appealing for US remote workers, who can find themselves facing a higher tax burden in their home country.
The program, however, has its own set of prerequisites. To qualify, digital nomads must demonstrate a minimum net monthly income of €2,870, which is not insignificant. This requirement, along with an extra €10 per dependent, can act as a filter for those who might otherwise consider Croatia. Moreover, although a tax number is issued during the application process, it doesn't automatically make someone a tax resident. Spending over 183 days in the country doesn't guarantee residency either, suggesting the tax benefits might not be quite as straightforward as they initially appear.
Croatia's standard income tax structure has tiers, with a 20% rate on income up to about €48,000 and 30% above that, plus surcharges. While the 10% rate for foreign-sourced income is compelling, the threshold for falling into this tax bracket might make it a less practical advantage for those earning less.
Interestingly, Croatia also has a flat 10% corporate income tax rate, aligning with the potential 10% rate for digital nomads' foreign-sourced income. Whether this translates into a robust entrepreneurial environment for remote workers remains to be seen. It is a potentially beneficial development to watch.
Living expenses in Croatia are comparatively lower than many other Western European nations. This, combined with its natural beauty—with stunning coastlines, national parks like Plitvice Lakes, and a pleasant Mediterranean climate—makes it potentially attractive for those wanting a good quality of life at a more reasonable cost. The country's culinary scene also adds to the overall appeal, with both its coastal and inland regions offering diverse and interesting food. While internet infrastructure is generally good in urban centers like Zagreb and Split, the connectivity in some outlying areas might be a factor to consider.
Croatia's healthcare system is another possible draw, with both public and private options. The ongoing expansion of Croatia's air travel connections, often via budget airlines, also boosts its potential for those who frequently travel. It is in close proximity to many other popular tourist destinations in Europe, and offers a myriad of festivals, from music to film. While a budding digital nomad community is growing in cities like Zagreb and Split, it isn't as developed as some other locations.
Croatia's low cost of living, the possibility of a 10% tax rate for foreign-sourced income, and its picturesque natural landscapes and travel connectivity makes it an enticing destination for those contemplating a change of scene. But as with any potential relocation, a thorough assessment of both the tax implications and logistical hurdles remains crucial for those considering basing their remote work lifestyle here.
7 Most Tax-Efficient Countries for US Remote Workers in 2024 (Based on Digital Nomad Visa Programs) - Montenegro 9% Income Tax Through Investment Residence Program
Montenegro's 9% income tax rate, especially through its Investment Residence Program, is attracting more remote workers, particularly those from the US. This low tax rate, applying to income between €7,001 and €10,000, and the complete exemption on income below €7,000, makes Montenegro appealing to those looking for tax savings. The stunning Adriatic coast adds to the lure, offering a beautiful setting for remote work. Montenegro is emerging as a destination for digital nomads, thanks to its tax structure and the natural environment. While it's a compelling option compared to other tax-efficient destinations in Europe, understanding the requirements for tax residency is crucial for anyone hoping to benefit fully from Montenegro's lower tax rates. It will be interesting to see how Montenegro's appeal continues to develop in the future as it works to cultivate its digital nomad community and provide the right services for those working remotely.
### Montenegro's 9% Income Tax Through Investment Residence Program: A Look at the Potential
Montenegro's tax system, particularly its 9% income tax rate available through an Investment Residence Program, is making it an increasingly attractive option for remote workers, especially those accustomed to higher tax burdens elsewhere in Europe. The program offers a straightforward structure, potentially simplifying financial planning compared to other locations.
While most residents are taxed on a sliding scale of 9% to 15% on their worldwide income, if you stay for more than 183 days a year, those earning less than €7,000 in income are entirely exempt from personal income tax. Earnings between €7,001 and €10,000 fall into a 9% flat rate, and everything above that is taxed at 15%. There's also a flat 9% tax rate for capital gains for residents.
The tax code itself is simpler than many of the countries we've looked at so far, which could be beneficial for some, as it simplifies financial planning compared to many complex tax structures.
The investment residence program also plays a key role in making Montenegro interesting. It's designed to invite foreign investment into the country and provide benefits to investors in the form of lower taxes. However, the requirements for investing can be opaque, so doing your research on the specific requirements is key if you're considering moving there.
Montenegro has much to offer beyond the low tax rates. The Adriatic coast offers beautiful scenery and it's relatively close to other European and Middle Eastern destinations. Budget airlines are increasingly offering routes to a growing number of cities from Montenegro, making it more convenient to travel if you choose to live there.
The cost of living in Montenegro tends to be lower than many other European countries. This is an appealing factor for those wishing to reduce their living expenses to either boost their savings or simply increase their disposable income.
There's a growing tech scene, especially in Podgorica and Nikšić. While not a major hub like Berlin or Amsterdam, it could be an advantage for individuals who are looking to join a developing community of tech professionals and digital nomads.
The Montenegrin government is pushing for increased development in technology and digital infrastructure, which suggests a strong interest in attracting digital nomads, alongside supportive regulations and community-based initiatives designed to make remote workers feel integrated into the local environment. They understand that internet access is crucial, and high-speed internet is widely available in the major cities.
Finally, having Montenegrin residency allows for visa-free travel within the region, making it potentially easier for those who enjoy traveling. This could be appealing for remote workers who like a more flexible and adventurous lifestyle.
Overall, Montenegro's potential as a location for digital nomads appears to be rising. The simplicity of their tax code, the potential for tax benefits through the residency program, the lower cost of living, and its position as a hub for both travel and emerging technologies appear to be attracting an increasing number of individuals seeking new locations to live and work remotely. While a move like this requires careful planning, it does seem to be an intriguing prospect for those with a specific set of goals and requirements.