If you have a US primary residence and a EU secondary residence,is it possible to switch primary residency to the EU home in order to avoid capital gain tax if selling?

[pk]

@hindman203 , while generally agreeing with my colleagues @AmeliesUncle , @DaveF1006 , @Carl , @DavidD66 , I would draw attention to statute section 121 ( Title 26 USC. Subtitle A. Chapter1. Sub-chapter B. Part III. Section121 ) -- the heading itself says  " Exclusion of gain from sale of principal residence".  Further under section (a) Exclusion  > "...........taxpayer's principal residence for periods  ...." .   Hence my conclusion is that the "USE" requirement is satisfied  ONLY when used as principal residence for the period.   And  as been ref'd above it is total of  2 years or more  and uses the term "aggregating " , implying that there is no requirement to be continuous.

pk