A departure is several separate changes
Moving home, ending immigration permission, changing tax residence and transferring company functions are separate events. Build a dated plan for each. A deregistration receipt does not by itself prove that another country became the centre of the household’s life or that a company’s activities moved.
Identify the continuing connections: an available home, spouse or children, employment, property rent, management duties and local business operations. The destination’s arrival rules matter too, particularly whether it taxes a future asset sale from original acquisition cost.
Prepare the departure file
Keep a full asset schedule with purchase dates, costs, currencies and later improvements. Record pensions, investment-account elections, employee equity, company interests and loans separately. A valuation at departure can be useful evidence but is not automatically the accepted tax basis in either country.
Retain final pay and foreign-tax evidence, the new lease/home records, travel history and the destination’s tax-residence certificate when available. Maintain access to the tax portal and an address for correspondence while the final resident return is being completed.
What continues after the move?
Local-source rent, property transactions, deferred employment income and a continuing company can still create reporting and payment obligations. Health/social-insurance and employer reporting also need an end-date or coordination review; simply ceasing to use a service does not necessarily stop its registration.
For a Lithuanian company, Article 40(2) can tax specified cross-border asset and activity transfers. Review the market value, tax value and payment conditions before implementing a move.
Sequence the work before irreversible transactions
First establish the destination and immigration route; next compare the tax treatment of proposed sales, bonuses, dividends and business changes; then execute the agreed steps with supporting records. After the move, reconcile returns and retain evidence of the facts actually implemented.
This guide does not promise that every personal departure is free from tax. A review should name the assets and deferred items covered, the assumptions about residence and the responsibilities for the final returns.
Sources & research notes4 references
Sources supporting this guide. Research draft awaiting editorial review.