You might be able to get in trouble for it though if you had an agreement with another party that you would sell your business to them 1 year in the future (i.e

You might be able to get in trouble for it though if you had an agreement with another party that you would sell your business to them 1 year in the future (i.e. after changing your residency). The courts might rule that this agreement constituted a sale of the business and that tax should be payable based on residency at the time the agreement was made. I'm not sure if that's actually the case, but I've seen similar rulings in related circumstances.