New arrivals from January 1, 2026
Italy: The same regime can mean a different cost.
The flat tax on qualifying foreign income increased from €100,000 to €200,000 in 2024, then to €300,000 for new arrivals from 2026. Each change has its own statutory application date; existing arrangements are not all treated in the same way.
Which arrival date, eligibility conditions, and family consequences belong in your calculation?
Gazzetta Ufficiale · Law 199/2025, Article 1(25–26)Control plan published March 12, 2026
Spain: An election does not establish the underlying facts.
Spain's tax authority announced reviews of the impatriate regime's actual conditions, including purported employment or director relationships that do not exist in practice. The regime remains available; choosing it does not by itself prove eligibility.
Do your activity, earlier residence, and recorded arrangements match the requirements?
AEAT · 2026 control plan, Section III A.2Change effective April 6, 2025
United Kingdom: Old rules do not automatically support a new plan.
The remittance basis ended on April 6, 2025. The new FIG regime can provide relief on foreign income and gains for qualifying new residents for up to four tax years. Conditions, arrival timing, and transitional rules need to be considered together.
Which rules does your plan rely on, and do they apply to your actual timeline?
HMRC · HS266, FIG regime 2026Sources reviewed October 7, 2026. Qualified specialists assess the legal and tax position in your individual case.