The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 4

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Erik Sansen, Founding Partner and Attorney at Sansen International Tax Lawyers, a Belgian boutique law firm specializing in international tax law. After a career of many years in international law firms, Erik founded Sansen International Tax Lawyers in 2014. Erik’s practice focuses on assisting emigrating or immigrating taxpayers, investors, entrepreneurs, and companies with the local and global realization of their investments and plans.

Tune in for these key takeaways:

• Conversation around why Belgium has historically been an attractive option for private investors and globally mobile families, and recent tax law changes that may affect this desirability.

• A brief introduction to Belgian tax residency rules, requirements, and potential pitfalls for incoming taxpayers.

• Discussion about when the Belgian tax system might become relevant for US persons and their advisors, whether it be through relocation, investment holdings, succession, or business entities.

• Dialogue surrounding how Belgium views and taxes atypical investment concepts from the US (Roth IRA, S-Corp interests, short-term capital gains, etc.)

• Tips for developing an effective gift and estate planning strategy in Belgium.

• A high-level overview of concepts relevant to pre-immigration tax planning for a taxpayer inbound into Belgium, such as asset moves, liquidity events, reorganizations, tax residency, dual residency risk, and exit taxation.

Learn more about Erik Sansen:

• Visit the Home page on Sansen International Tax Lawyers’ website: https://sanseninternational.tax/nl

• View Erik Sansen’s profile on Sansen International Tax Lawyers’ website: https://sanseninternational.tax/en/over-ons

• Connect with Erik on LinkedIn: https://www.linkedin.com/in/sanseninternationaltaxlawyers/

• Follow Sansen International Tax Lawyers on LinkedIn: https://www.linkedin.com/company/sansen-international-tax/posts/

• Email Erik directly: erik@sanseninternational.tax

Further Resources:Sansen International Tax Lawyers - Digital Brochure***********************************

About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax—all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 3

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Nadine Anderson, Associate, Wolf Theiss. Nadine is an immigration attorney that holds degrees in both business law and finance. She began her career focusing on tax law but quickly shifted to immigration as a primary focus. Wolf Theiss was founded in 1957, is the largest law firm in Austria, and one of the leading law firms in Central, Eastern and South-Eastern Europe.

Tune in for these key takeaways:

• An update on the current status of global mobility trends Austria in 2026 and the recent influx of inbound taxpayers coming to Austria from the US.

• Elaboration regarding Section 10(6) of the Austrian Citizenship Act, which contains a citizenship by merit provision.

• Discussion of the provisions of the Austrian Citizenship Act, Section 58(C), which provides restitution to victims of Nazi victims and their descendants.

• Dialogue surrounding Austria’s current prohibitions of dual citizenship.

• A discussion of the income and transfer tax implications of obtaining Austrian Citizenship, from a tax perspective.

• Conversation on generally recommended pre-immigration tax planning strategies for individuals moving inbound into Austria.

Learn more about Nadine Anderson:

• Visit the Insights page on Wolf Theiss’s website: https://www.wolftheiss.com/insights/

• View Nadine’s profile on Wolf Theiss’s website: https://www.wolftheiss.com/lawyer/nadine-anderson/

• Connect with Nadine on LinkedIn: https://www.linkedin.com/in/nadine-anderson-b19706159/

• Follow Wolf Theiss on LinkedIn: https://www.linkedin.com/company/wolf-theiss/

• Visit Wolf Theiss’s YouTube Channel: https://www.youtube.com/@wolftheissrechtsanwalte

• Follow Wolf Theiss on Facebook: https://www.facebook.com/WOLFTHEISS

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About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 2

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Mary Beth Lougen, EA, USTCP. Mary Beth is the President and Founder of American Expat Tax Services, which is an international tax preparation firm that assists Americans living abroad. She is also the COO of Expat Tax Tools, an international tax software company. She has over 35 years’ experience in the International Tax Industry.

Tune in for these key takeaways:

• A brief history of the PFIC (Passive Foreign Investment Company), including information about what a PFIC is, how the US tax system handles it, and how the laws surrounding them have evolved over time as the international world has become more interconnected.

• How and when a REIT (Real Estate Investment Trust) would be considered a PFIC under the Internal Revenue Code.

• Why US PFIC rules exist and how best to navigate them and stay in compliance if you find yourself owning a PFIC.

• A discussion of what to do if you find yourself out of compliance with PFIC rules, what the IRS penalties are for noncompliance, and how best to minimize these types of penalties over time.

• An outline of different types of elections, purge scenarios, and IRS Private Letter Rulings that can be used to minimize PFIC tax burden, and when they might be applicable.

• When a Check-the-Box Election might apply to a PFIC and how it affects all shareholders in a CFC (controlled foreign corporation).

Learn more about Mary Beth Lougen:

• Explore the Form 8621 Calculator on Expat Tax Tools’ website: https://form8621.com/

• View Mary Beth’s profile on Expat Tax Tools’ website: https://expattaxtools.com/our-team/#to-beth-intro

• Connect with Mary Beth on LinkedIn: https://www.linkedin.com/in/bethlougen/

• Follow Expat Tax Tools on LinkedIn: https://www.linkedin.com/company/expat-tax-tools/

• Visit Expat Tax Tools’ YouTube Channel: https://www.youtube.com/@expattaxtools9362

• Follow Expat Tax Tools on Facebook: https://www.facebook.com/TaxTools

• Email or Call Mary Beth directly: 6136918621, ext. 1

Further Resources:

• Mary Beth’s Article in CPA Practice Advisor - “Form 8621 Non-Filing Risk: Why PFIC Compliance Deserves More Attention”: https://www.cpapracticeadvisor.com/2026/05/19/form-8621-non-filing-risk-why-pfic-compliance-deserves-more-attention/183576/

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About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa