The tributary choices and decisions must be taken parallel to the immigration and visa procedures, as in the country of origin as in the USA. The legal permanent residents in the USA, from the moment they arrive in the country (even if just for one day), are considered residents for legal matters, treated automatically as fiscal residents and, thus, have to pay taxes.

International tax planning is essential for who wishes to live and to work in the USA. It is a way of preserving the patrimony inside of the particularities of each country, and to synchronize the decisions, in order to avoid double taxing.

Patrimonial Planning has three basic points:

Summarizing, the Patrimonial Planning is a preventive and legal work that allows the protection of the patrimony through the adequate juridical choices, anticipated successor planning and tax economy.