According to a recent article published by IamExpat, a Dutch international community media , more and more American expatriates are giving up their citizenship.

The U.S. State Department estimates that about 9 million U.S. citizens live abroad, and nearly a quarter of U.S. expatriates are "seriously considering" or "planning" to renounce their U.S. citizenship.

Many American expatriates are frustrated with the U.S. government, believing it does not represent them fairly.

“At the end of the day, many American expats just want to lead a normal financial life,” said Olivier Wagner, an expert on US expat taxation. “It’s safe to say that the vast majority of Americans living abroad are what we would consider middle class. We’re not talking about billionaires living on yachts.”

The article states that the situation of American expatriates giving up their American citizenship has been continuing. Another reason is that the US Treasury Department and the US Internal Revenue Service have strengthened their policies to collect taxes from American citizens overseas.

US expats are subject to income tax every year and they must declare their worldwide income such as wages, benefits, rental income, business profits, etc. Although the IRS offers various mechanisms including foreign-earned income exemptions and tax credits, many US expats are still overwhelmed by tax filing requirements.

The article states that since 2013, 3,000 to 6,000 American citizens have renounced their citizenship each year, while the number of American citizens living abroad is estimated to be between three million and nine million.

The number of people renouncing their U.S. citizenship has risen sharply from lows in the 1990s and 2000s, though at only about three times the rate in the 1970s. Lawyers believe the increase is driven largely by Americans who grew up abroad and are becoming aware of their U.S. citizenship and tax obligations abroad in the wake of the 2010 U.S. Foreign Account Tax Compliance Act.

Between 2010 and 2015, the process of obtaining a CLN (credit-linked note) became difficult and fraught with obstacles, including nearly a year-long wait for an appointment and some of the world’s most expensive administrative fees, as well as complex tax processing.

Legal scholars have noted that the barriers could violate U.S. obligations under international law, and foreign legislatures have called on the U.S. government to remove the fees, taxes and other requirements.