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Crypto Enthusiasts and Puerto Rico’s Tax Exemption: A Friendship under IRS Scrutiny by: EVAN DAVIS and PHILIPP BEHRENDT

Nestled in the heart of the Caribbean, Puerto Rico beckons with its breathtaking natural beauty, vibrant culture, and alluring lifestyle, making it a tempting living space for those seeking a tropical paradise while enjoying the benefits of living in a U.S. territory. However, those who move to Puerto Rico in whole or in part for tax benefits available only to residents face a complex web of tax incentives and the ever-watchful eye of the IRS seeking to uncover fake residents and improper tax treatment. 

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