Politicians are constantly searching for new tax revenue. Not wanting to upset national residents and ultimately voters, officials often include non-voting, foreign owners of domestic property as a key component to increasing tax revenue.

Tax planning should encompass all entities and individuals who are involved. The goal, typically, is to reduce total tax paid. Although some circumstances or timing may result in a shorter time horizon to be used, most owners and their families would benefit from a collaboration between their accountants and their financial advisors.