Chinese citizens.

Chinese residents are taxed on worldwide income (since the 2019 individual income tax reform). Non-residents are taxed on China-sourced income only. Tax-residency change requires de-registering Chinese hukou + meeting non-residency day-count tests; typical relocation files take 12–18 months to clean. Capital outflow is the dominant constraint — China's capital-control regime caps direct outward remittance at USD 50,000/yr per individual. Most CBI funding goes through structured channels: foreign-sourced income from existing offshore companies, family offices in HK or Singapore, or assets already held abroad. Singapore and Hong Kong remain the dominant pre-CBI staging jurisdictions.

China does not permit dual citizenship for adults. Chinese nationals acquiring a foreign citizenship are deemed to have automatically lost Chinese citizenship under Article 9 of the Nationality Law. In practice the loss is administrative — passport renewal failure rather than active revocation — and many clients hold both passports operationally for a transition period. Travel between China and the new country of citizenship requires a Chinese visa under the foreign passport once Chinese citizenship is formally surrendered. CBI and EU naturalisation are both sensitive — many clients delay formal Chinese surrender until practical necessity forces it.