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Briefing · 2026-04-21
April brought confirmed 2026 numbers from the IRS plus a parallel cluster of EU reforms maturing across Portugal, Germany, and the UK. We track all four — and the practical knock-ons for movers planning H2 2026.
Quick answer
FEIE cap, EU reform cluster, and Spain GV grandfathering (2026-04-21) covers 5 relocation policy and market signals: FEIE 2026 cap = $132,900 (RP 2025-32); Spain Golden Visa terminated April 2025 — pending applications grandfathered; Portugal IFICI tax regime — first 2026 published rulings; and 2 more. Each item is sourced from a primary government, embassy, or institutional document and links directly to the original source. WhereNext briefings track visa rule changes, residency programme launches and closures, foreign-buyer property restrictions, and tax-regime changes that materially affect relocation decisions.
Key facts
The IRS Foreign Earned Income Exclusion threshold for the 2026 tax year is $132,900 (up from $126,500 in 2025). All US citizens abroad who can claim the physical-presence or bona-fide-residence test should re-anchor projections.
Source: IRS Revenue Procedure 2025-32 →·FEIE 2026 guide →
tax
Programa de Residencia para Inversores closed April 3 2025. Pending applications continue to be processed; new applications redirect to the Non-Lucrative Visa or Digital Nomad Visa routes.
Source: BOE Spain Official Gazette →·Spain GV alternatives explainer →
visa
Autoridade Tributária published the first round of IFICI eligibility rulings April 2026. Confirmed: 20% flat covers employment + self-employment qualifying R&D income; investment income falls back to standard NHR-replacement rates.
Source: Portuguese Tax Authority →·IFICI / NHR replacement guide →
tax
BMI updated the points framework: language credit shifted (B1 = 1 → 2 points), and partner-relocation bonus introduced (1 point if partner has >1 yr German skilled-work history). Effective 2026-04-01 for new applications.
Source: Bundesministerium des Innern →·Chancenkarte explainer →
visa
HMRC published Q1 2026 guidance clarifying that UK-sourced employment income is OUTSIDE the 4-year FIG window from day one. Movers who assumed FIG covers all income are at risk of unexpected liability.
Source: HMRC GOV.UK →·UK FIG complete guide →
tax
How this briefing is curated.Each item references an official source — government release, statutory instrument, institutional report — and links to the WhereNext dataset or guide that contextualises it for relocators. We don’t accept sponsored placements. Methodology →