• 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

  • 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