How Nigerians are redefining citizenship to navigate global tax challenges – David Lesperance

David Lesperance, an international tax and immigration advisor, provided insights into how individuals, especially Nigerians, are re-evaluating their personal and financial positions in response to global immigration shifts in an interview with Businessday’s Chisom Michael.

The global economy continues to evolve, as does the concept of citizenship and mobility, particularly for high-net-worth individuals and professionals navigating complex tax environments.

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Lesperance, who has advised clients for over three decades, emphasises the importance of aligning one’s citizenship and mobility strategy with both personal goals and regulatory realities. “It depends on where you’re at and what your goals are,” he said. “The goals of a recent graduate who wants to do graduate work or start their career would be different from a business person whose children are already out of the house,” he said.

Identifying these goals is essential before considering destination countries or specific immigration routes. For example, a young graduate looking to pursue education in the United States may find it more appealing than a businessperson approaching retirement who is concerned with tax exposure.

Lesperance highlights how some jurisdictions are adapting their immigration and tax policies to attract individuals with significant capital and skills. Countries like Italy and Greece have introduced attractive flat-tax regimes for foreign residents, while others, like the United Kingdom, have tightened rules, leading to a migration of wealth.

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For Nigerians, the United States remains attractive for those seeking higher education or starting careers. However, for businesspeople or retirees, the US may be less appealing due to its tax implications. “They want to do business, they want to invest, they want to maybe visit their kids or grandkids, but they don’t want to get caught up in the tax net,” Lesperance explained.

He also noted a key contrast: “The problem with the United States right now is that immigration is political.” Policies are often shaped by debates around unskilled migration, which can obscure the needs of skilled professionals. “When you say immigration in the US, it’s all muddled into one thing,” he said.

In contrast, “Other countries are a little more strategic about it. Canada, for example,” Lesperance observed. “But Canada again has great programmes, though their bureaucracy is not particularly well exercised.” He explained Canada’s recent political shift may improve its responsiveness and efficiency in handling skilled immigration.

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In this evolving landscape, Lesperance pointed out that countries able to offer favourable tax policies, streamlined immigration processes, and efficient bureaucracy are best positioned to attract mobile wealth. “Whichever country can do that mix will benefit,” he stated.

Nigeria’s growing diaspora and interest in dual citizenship reflect a desire for greater global mobility and wealth-building opportunities. Lesperance pointed out that while the Nigerian government controls its tax policy, it has limited influence over visa-free travel, which depends on foreign governments’ perceptions.

He suggested that Nigeria could explore trade deals that include rights for citizens to live and work abroad, similar to arrangements within the European Union or between Canada, the US, and Mexico. “Nigeria is a commodities-based economy, like Canada, and can leverage this in negotiations,” Lesperance said.

One trend Lesperance has seen is the increasing interest in second citizenships and residence-by-investment programmes. These programmes offer more than just a travel document—they are part of a broader strategy to gain mobility, mitigate risk, and protect wealth. “They want the ability to move freely, access global markets, and ensure security for their families,” he said.

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However, he warned that poor advice and misinformation—often from salespeople pushing investment products—can lead to costly mistakes. “You don’t go to a tax authority for tax planning advice,” Lesperance said. “And you certainly don’t rely on someone with a commission at stake to advise you on citizenship planning.”

He urged families to seek independent, experienced advisors to understand the full implications of their choices, including tax liabilities, residency obligations, and family law. A failure to do so can have long-term consequences, pointing to the importance of integrated, long-term planning.

For digital nomads and younger millionaires, the rise of remote work has opened new doors, but it also presents new challenges. Lesperance pointed out that even digital nomads need to navigate visa rules and tax obligations carefully. Many countries now offer digital nomad visas, but not all provide a path to residency or citizenship.

On the question of compliance, he notes that global tax enforcement is becoming increasingly digitised and integrated. Technologies like blockchain and digital IDs are making it easier for governments to track financial activity. “It’s a public ledger,” he said of blockchain. “The better strategy is to legally not be obligated to pay tax, rather than trying to hide income.”

As for the future, Lesperance believes the concept of citizenship itself is undergoing a shift. Traditional notions tied to birthplace or ancestry are being replaced by a more fluid understanding, tied to opportunity, stability, and access. “You want to maximise optionality—for both your assets and your wellbeing,” he said.