Switzerland's allure for the wealthy is largely attributed to a policy known as lump-sum taxation. This distinctive approach assesses income and wealth to determine the tax liability in a unique manner. It is available to foreign nationals who establish their tax...
As we advance through the third decade of the 21st century, geopolitical threats and shifting global dynamics are prompting high net worth individuals (HNWIs) to reassess the safest havens for their families and wealth. The war in Ukraine and the evolving...
The Golden Visa changes are not yet in force, as they still need to be approved by the Portuguese President of the Republic and, afterwards, published in the “National Republic Gazette”. However, as analyzed in this article, not only some of the Golden Visa...
The Spanish Special Regime for New Temporary Tax Residents (“NTTR”) Widely known in the market as “The Beckham regime”, and formally referred to as, following a literal translation, “Special Tax Regime applicable to employees, independent professional contractors,...
Joint bank accounts – Inheritance tax and gift tax issues Based on law 4916/2022, the exemption from Greek inheritance tax that applied for deposits maintained in joint bank accounts held in Greece was extended also to joint bank accounts held abroad, with the...
