I don't know about the tax free lump sum...but the way we will be doing it..is..I get a two year business visa for China (already have one.) and going back to Shenzhen and living in the Filipino community there. Nisa will work (you cannot stop her) and together we'll be bringing in 8500+ plus yuans....more than enough to get a nice appartment and send junior to Kindergarten (I want him to be able to speak.Tagalog/ Vasayan..English and Mandarin....most Pinoy kids out there can do that) it will give him a good start that he cannot get here or maybe in Filipines. I was told you cannot get work in Filipines, but lots out in HK. or you can teach English in Shenzhen like I did. 7 quid and hour...My son is 23 and he has gone out there now and is getting married there to his Filipino G/F. He loves the place....Anyway..it was just a thought...Good luck my friend..