It has been eight months since I moved from official residence of record from the U.S. Although I was raised in the U.S., I had held citizenship abroad my entire life thanks to my mom who was not American; therefore I am perhaps not a pure ex-pat. This is not true however for everyone in my household as my right-hand man in business affairs remains a U.S. citizen -- who recently married a Swiss national -- working towards new citizenship. We three, plus the mothers of my children, are learning the new centers of social "mingling" for U.S. ex pats. One such location is Saint Tropez, France, where my one-day-to-be Swiss confidant just inherited a stretch of coastal property that has been idle for decades.

Being older but not stodgy, I ventured out in Saint Tropez several weeks ago and discovered a great gay haunt called Le Pigeonnier. The French produce champagne and the waiters wear football helmets to protect themselves from all the flying bottle caps, which the French would rarely admit are typically hard plastic.

There is of course Nikki Beach where one can see male beauty or in reality full-blown male lust material at its finest. Nikki is around the peninsula point on the eastern shore not far from where our new Villa will be built. I suspect I am going to love the location.

The logistics: if you are looking at becoming an ex-pat plan and considerate where you place your base location. In Saint Tropez for instance the French are gracious enough not to tax your income as long as it is not earned in France. Typically what you see ex-pats doing is finding a tax friendly home port and then simply traveling to the hot spots or buying property at various hot spots. There is Monaco which I do find delightful though stodgy as well as other locales.

Next up Austria.