• 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

  • 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

  • IN568 Portuguese Golden Visa - Investment Route And The Non-Habitual Residents Regime

    IN568 Portuguese Golden Visa - Investment Route And The Non-Habitual Residents Regime Background Portugal is being re-discovered as a destination to relocate to, with iconic cities such as Lisbon and Porto, and stunning coastal areas, for example, the Algarve. It also offers very easy access to the rest of Europe. Portugal is increasingly recognised as an international hub with 71 Double Taxation Agreements and 49 Investment Protection Treaties. The Golden Visa The Portuguese Golden Visa is a very popular visa programme with almost 7,000 visas having been granted to main applicants since … more

  • IN567 Moving To Italy - The Resident Non-Domiciled Tax Regime

    IN567 Moving To Italy - The Resident Non-Domiciled Tax Regime Background During 2017 the Italian Government introduced a new tax regime: The Resident Non-Domiciled Tax Regime (also known as the "Flat Tax Regime"), with the aim of attracting high net worth individuals who want to relocate to Italy.  The new legislation introduced a key change to the general principle of worldwide taxation for Italian tax residents. According to these provisions an individual who meets certain conditions can be considered resident, but non-domiciled, in Italy. This allows them to pay  … more

  • IN515 - Portuguese Golden Visa and the Application Procedures

    IN515 - Portuguese Golden Visa and the Application Procedures Portugal is an increasingly attractive jurisdiction for relocation, due to the lifestyle, cosmopolitan cities, good weather, local hospitality, excellent food and great ambience. With the introduction of Portugal’s Golden Visa scheme and a special tax regime for Non-Habitual Residents, Portugal has become a popular choice for many EU and non-EU nationals. The Portuguese Golden Visa provides the option to obtain Portuguese nationality and, therefore, an EU Passport, in a timescale of just over 5 years. Since October 2012, … more

  • IN509 - Alternative Jurisdictions to Consider for Non UK Domiciles Wishing to Move Out of the UK

    IN509 - Alternative Jurisdictions to Consider for Non UK Domiciles Wishing to Move Out of the UK The UK non-domicile regime remains a relatively attractive option with UK non-domiciles (“non-doms”) continuing to have the opportunity to enjoy significant tax advantages for a period of up to 15 years. Major reforms regarding how UK non-domiciles are taxed were introduced in April 2017. As detailed in the Dixcart Article: UK Tax Residence - Planning Opportunities, Case Studies and How to Get it Right, individuals are now deemed domiciled in the UK if tax resident in the UK in 15 of … more

  • IN478 - Portugal – An Increasingly Attractive Location for Entrepreneurs

    IN478 - Portugal – An Increasingly Attractive Location for Entrepreneurs Historically, Portugal’s ‘brightest and best’ have looked for opportunities outside of Portugal. This was not necessarily because they wanted to, but because Portugal was more focused on keeping its head above water and on finding ways to leave the Economic Adjustment Programme agreed with the European Commission for the period 2010-2014 (the bailout programme). Whereas in the past Portugal discovered numerous territories and maritime routes, more recently it has discovered the entrepreneurial … more

  • IN486 - Portugal - New Golden Visa Investment Routes

    IN486 - Portugal - New Golden Visa Investment Routes 15,000 high net worth individuals and their families have moved to Portugal since 2009. Portugal appears to be the place to be, with beautiful scenery and cities like Lisbon, Porto and Funchal to explore. Families who have moved to Portugal are attracted by the personal tax programme: the Non-Habitual Resident Programme. Non-EU individuals also have the option to move to Portugal by applying for the Golden Visa residence programme. 5,145 Golden Visa applicants have invested over €3,160 million in Portugal, up to June 2017. An … more

  • IN487 - Portugal - A Family and Business Friendly Jurisdiction

    IN487 - Portugal - A Family and Business Friendly Jurisdiction Since 2009 over 5,000 high net worth individuals and their families have made Portugal their home, attracted by the lifestyle, the Non-Habitual Resident tax regime and the Golden Visa residency programme. In 2014 the Portuguese Government made Portugal more attractive to companies by reforming its Corporate Tax Code to meet international standards. Since then Portuguese companies have enjoyed an internationally competitive tax framework that is also transparent, compliant and in-line with best international practice. As an … more

  • IN391 - Portuguese Golden Visa and the Non-Habitual Residents Tax Scheme - Making Portugal an Attractive Location for Residence

    Portuguese Golden Visa and the Non-Habitual Residents Tax Scheme - Making Portugal an Attractive Location for Residence Since the introduction of Portugal’s “Golden Visa” and a special tax regime for non-habitual residents, Portugal has become a destination of choice for many non-EU nationals. The Golden Visa enables non-EU residents to not only be resident in Portugal, but to also move freely within the Schengen Zone.  The “Non-Habitual Residents Regime” means that they can also enjoy low taxes or, in some cases, freedom from taxation in Portugal. EU … more