I am a German citizen currently living in the US. I have been a Green Card holder since December 2003. My wife is a US citizen. We are currently thinking about moving to Germany, and are wondering about the tax implications.

I have been told that long-term US residents (more than 8 years on green card) will be taxed if the IRS thinks they're leaving the country mainly for tax purposes. In practice, anyone above a net worth of $2M is automatically considered to fall into this category.

My particular questions are:

* My wife will (for now) keep her US citizenship and will presumably continue to be taxed by the US. Since I've had a Green Card for only 4 years, will I save taxes if I relinquish my Green Card? Or will the US always consider our joint income taxable?

* Since taxes are generally higher in Germany than in the US the extra tax due to the IRS shouldn't be much. Does anyone know any details about this? Does the alternative minimum tax apply? What about taxes which are higher in the US (e.g. taxes on investment income, which are zero in Germany but high in the US?

* In general, does anyone know of any way to get around paying taxes in the US under these circumstances?

* Can someone recommend a tax attorney who can help with our situation? He or she should be familiar with the specific issues related to moving to Germany (as opposed to some other country).

Any help is appreciated!

Thanks,

YL