The world is yours

Gibraltar

Category 2 status caps tax at around £42,000, regardless of worldwide income. The required net worth for new applicants has been five million pounds since 2026.

Jersey

A flat tax rate of 20%, with no capital gains or inheritance taxes. High-value resident status requires £250,000 in annual tax and discretionary approval.

Italy

An annual allowance of 300,000 euros exempts all foreign-sourced income for fifteen years. The situation becomes more favorable for foreign income exceeding 700,000 euros.

Portugal

The IFICI scheme has replaced the RNH status and now targets skilled activities. The European lifestyle remains excellent, but retirees no longer find the advantages they initially sought.

Andorra

Income tax capped at 10%, consumption tax at 4.5%, no inheritance tax. Passive residency requires only ninety days, tax residency considerably more.

Isle of Man

Tax rates are 10% then 21%, capped at £220,000, with no capital gains or inheritance tax. Companies are taxed at a zero rate, but UK VAT is applied at the full rate.

Luxembourg

Personal taxation without particular advantages, but a holding company regime and fund center without equal in Europe. It’s more common to establish a business structure there than to set up a residence.

Monaco

No income tax, except for French nationals, who remain taxable in France under the 1963 convention. This is the destination for which we issue the most negative opinions.

Georgia

Foreign-sourced income is exempt from taxation, and small business status reduces taxation to 1% of turnover. Bank and regional counterparties are assessed first.

Malta

Foreign income is only taxed if it is remitted to the country, while foreign capital gains are never taxed, even if repatriated. It's a powerful mechanism that demands impeccable banking discipline.

Guernsey

A single rate of 20% and an annual cap on the tax burden, with no minimum contribution imposed. A reduced cap of £60,000 is available to the purchaser of a property on the open market.

Greece

One hundred thousand euros per year unlocks all foreign income, and 7% is sufficient for foreign pensions. The least expensive package in Europe, compared to 500,000 euros invested locally.

Swiss

Taxation is based on expenditure for those who do not carry out any activity locally, and there is no capital gains tax on private movable assets. The choice of canton is as important as the choice of country.

Cyprus

Dividends and interest are tax-exempt for seventeen years for non-domiciled residents. The sixty-day rule makes it the most accessible tax residence in the European Union.