I won't say where my client lives because ahem there might be some local taxation and ahem he is there on a tourist visa. :-)
The ability to exclude income from taxation works for any U.S. citizen living abroad. The first $91,400 of earned income is free of U.S. tax. Look at Form 2555 from irs.gov. If you live in Germany you escape U.S. tax but you have to pay tax where you live, so there is no net savings. If you live in Antigua, the UAE, etc. where there is no income tax, life is good.
Warning though: you still have social security tax or self-employment tax to contend with.
The ability to exclude income from taxation works for any U.S. citizen living abroad. The first $91,400 of earned income is free of U.S. tax. Look at Form 2555 from irs.gov. If you live in Germany you escape U.S. tax but you have to pay tax where you live, so there is no net savings. If you live in Antigua, the UAE, etc. where there is no income tax, life is good.
Warning though: you still have social security tax or self-employment tax to contend with.