Skip to main content
WhereNext
Get my shortlist

Briefing · 2026-04-21

FEIE cap, EU reform cluster, and Spain GV grandfathering

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

  • 5 signals tracked each linked to its primary source (government portal, embassy, or institutional document).
  • FEIE 2026 cap = $132,900 (RP 2025-32) Source: IRS Revenue Procedure 2025-32.
  • Spain Golden Visa terminated April 2025 — pending applications grandfa Source: BOE Spain Official Gazette.
  • Portugal IFICI tax regime — first 2026 published rulings Source: Portuguese Tax Authority.
  • Published: 2026-04-21 part of the WhereNext Weekly Relocation Briefing series.
  1. 1

    FEIE 2026 cap = $132,900 (RP 2025-32)

    The IRS Foreign Earned Income Exclusion threshold for the 2026 tax year is $132,900 (up from $130,000 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

  2. 2

    Spain Golden Visa terminated April 2025 — pending applications grandfathered

    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

  3. 3

    Portugal IFICI tax regime — first 2026 published rulings

    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

  4. 4

    Germany Chancenkarte — points calculator updated for 2026

    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

  5. 5

    UK FIG (Foreign Income & Gains) regime — HMRC clarifications

    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 →

← All briefings