• IN626 Moving To Guernsey - The Potential Tax Efficiencies

    IN626 Moving To Guernsey - The Potential Tax Efficiencies  Background  The jurisdiction of Guernsey offers a very pleasing environment to live in as well as very attractive personal and corporate tax regimes.  The island of Guernsey is the second largest of the Channel Islands, which are situated in the English Channel close to the French coast of Normandy.   Guernsey – a Tax Efficient Jurisdiction  Guernsey is a leading international financial centre with a good reputation and excellent standards:  The general rate of tax payable by Guernsey … more

  • IN622 The Reassurance of Having a Second Passport

    IN622 The Reassurance of Having a Second Passport   Threats and opportunities have always existed and never more so than in this rapidly changing world. Many countries, including South Africa, are experiencing significant political and economic change. The jurisdiction of St Kitts & Nevis provides an opportunity for individuals to hold a second passport, even if the immediate intention is not to relocate to the Caribbean. Key Benefits Offered By Holding a St Kitts & Nevis Passport A St Kitts & Nevis passport can include a wide breadth of dependants, provides … more

  • IN620 An Important Guide: Moving to the United Kingdom

    IN620 An Important Guide: Moving to the United Kingdom Background  It is a very interesting time in the UK. A General Election is taking place on 12 December 2019 and until the results are known it is impossible to predict when Brexit will take place or even if it will take place.   Allowing for the current uncertainty, the UK remains an attractive destination for individuals to move to, for organisations and individuals to set up businesses in and for students from overseas.    CONSIDERATION OF THE ROUTE CHOSEN TO ENTER THE UK  Immigration Considerations& … more

  • IN612 Residence/'Golden Visa' Programmes: Cyprus, Malta and Portugal

    IN612 Residence/'Golden Visa' Programmes: Cyprus, Malta and Portugal The three Mediterranean countries of Cyprus, Malta and Portugal each offer attractive residence and citizenship programmes. This Article details the different criteria that are applicable and who the different programmes are available to. Programme Cyprus Permanent Residence Permit Malta Residence and Visa Programme Portugal Golden Visa Any Jurisdictions excluded? No Iran No Can dependant unmarried children be included? Yes, up to 4 Yes Yes … more

  • IN605 Moving To Guernsey - The Benefits And Tax Efficiencies

    Moving to Guernsey: The Benefits and Tax Efficiencies  Background  The island of Guernsey is the second largest of the Channel Islands, which are situated in the English Channel close to the French coast of Normandy. The Bailiwick of Guernsey comprises three separate jurisdictions: Guernsey, Alderney and Sark. Guernsey is the largest and most populated island in the Bailiwick. Guernsey combines many of the reassuring elements of UK culture with the benefits of living abroad.  Guernsey is independent from the UK and has its own democratically elected parliament which … more

  • IN602 The Cyprus Non-Domicile Regime - An Attractive Tax Regime For Individuals Relocating To Cyprus

    IN602 The Cyprus Non-Domicile Regime - An Attractive Tax Regime For Individuals Relocating To Cyprus Why Cyprus? Cyprus has become an attractive option for companies and individuals. Advantageous tax incentives exist and Cyprus is popular as both a corporate and residential location, offering a sound infrastructure, and also enviable weather.  Benefits Enjoyed by Tax Residents of Cyprus who are not Domiciled in Cyprus As a result of pre-existing tax legislation and the exemption from Cyprus’ Special Contribution to Defence Tax (SDC), introduced in 2015 legislation, non- … more

  • IN601 The EU Settlement Scheme (EUSS) - What UK Businesses and Employers Need to Know

    IN601 The EU Settlement Scheme (EUSS) - What UK Businesses and Employers Need to Know On 30 March 2019, the EUSS was fully implemented under UK immigration rules, as a post-Brexit system. This allows EEA and Swiss citizens, and their family members, to continue to live and work in the UK – EEA is short for the European Economic Area comprising the EU, Iceland, Liechtenstein, and Norway. Successful EUSS applicants will have their immigration status in the UK protected, regardless of Brexit, by being granted Pre-settled or Settled status and they will be able to work without sponsorship. … more

  • IN450 - Residence and Citizenship Programmes

    IN450 - A Move of Residence Updated July 2019 Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa. The residence schemes detailed (excluding St Kitts & Nevis) are therefore applicable to non-EEA individuals for each of the countries featured. Please note, however, that where freedom of movement is not the prime motivator, a number of the programmes may be of interest to other EEA citizens and are open to them. St Kitts & Nevis is not in the EEA and … more

  • IN582 How Can Individuals Move To Switzerland And What Will Their Basis Of Taxation Be?

    IN582 How Can Individuals Move To Switzerland And What Will Their Basis Of Taxation Be? BACKGROUND Many foreigners move to Switzerland for its high life quality, outdoor Swiss lifestyle, excellent working conditions and business opportunities. A central location within Europe with a high standard of living, as well as connections to over 200 international locations via regular international flights, also make Switzerland an attractive location. Many of the world’s largest multi-nationals and international organisations have their head-quarters in Switzerland.  Switzerland … more

  • IN580 Reforms to UK Investor Visa Category and New Entrepreneur Visa Routes

    IN580 Reforms to UK Investor Visa Category and New Entrepreneur Visa Routes On 7 March 2019, the Home Secretary laid Statement of Changes to the UK Immigration Rules before Parliament, with many changes applying from 29 March 2019. The anticipated changes primarily concern the closure of the Tier 1 (Graduate Entrepreneur) and Tier 1 (Entrepreneur) categories to new applicants, and these will be replaced by the Start-up, and Innovator visa routes. The Tier 1 (Investor) category will remain open with new applicants having to hold funds for a longer period, and changes to which investments are … more