Glossary
CFC rules
Controlled Foreign Corporation rules let your home country tax the profits of a foreign company you control.
CFC rules exist to stop residents parking profits in a low-tax foreign company. If you control such a company, your home country may tax its profits as if they were yours, regardless of whether they're distributed.
Why it matters
They're a key reason offshore structuring must follow your residency, not the other way around — the company's tax home has to make sense given where you live.
Work with Expectat
Ready to build your borderless plan?
Book a private strategy session — we'll map your residency, capital and Bitcoin setup, and the fastest legal path to it.