Andorra
Screened / conditional- Why it may matter
- Lower-rate standard system
- What controls the decision
- 183 days/center of interests; active or passive residence
- First possible exclusion
- Access, shareholdings/exit, and limited institutional depth.
RESEARCH ANNEX · 48 JURISDICTIONS · SOURCE CUTOFF SEP 18, 2026
48 Jurisdictions: Public Tax Residence Comparison Matrix
A public, alphabetically ordered screening matrix and source navigator covering system type, decision mechanism, decisive caveat, and review status. It is neither a ranking nor personal tax advice.
← Back to the Signature AnalysisProfile-dependent research candidate
Warrants deeper review for at least one profile.
Screened / conditional
Relevant only under narrower conditions.
Benchmark / control
Primarily a departure, counterfactual, or burden benchmark.
Evidence hold
No positive detail claim without current local confirmation.
Research watchlist
Monitor; not a positive profile shortlist.
How review status is assigned
A profile-dependent research candidate requires a current authoritative starting source and a visible fit with at least one of the six profiles. Screened/conditional marks narrower access, income, or implementation conditions. Benchmark/control is primarily a departure-country or counterfactual reference.
Evidence hold and research watchlist block positive detail claims until current primary material and, where required, a local professional opinion are available. Changes to law, programs, thresholds, sanctions, FATF/EU status, or banking practice trigger a downgrade and renewed review. All rows last reviewed September 18, 2026.
DECISION USE
Start with your profile—not with a supposed winning country.
The selection shows which jurisdictions the main analysis prioritizes for deeper review. It does not replace a personal suitability assessment: the mechanism explains why a country may matter; the caveat shows what can disqualify it first.
48 of 48 jurisdictions shown
| Jurisdiction | Why it may matter | What controls the decision | What can disqualify it first | Review state & next evidence |
|---|---|---|---|---|
| AndorraAlternative or benchmark option | Lower-rate standard systemSystem starting point—not yet a personal advantage | 183 days/center of interests; active or passive residence | Access, shareholdings/exit, and limited institutional depth. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| Antigua and BarbudaAlternative or benchmark option | Zero-tax/CBI optionSystem starting point—not yet a personal advantage | Citizenship, separate tax residence, and local charges | CBI is not tax residence; do not assume banking or treaty benefits. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| ArgentinaAlternative or benchmark option | Worldwide income plus personal-assets/FX rulesSystem starting point—not yet a personal advantage | Residence acquisition/loss, wealth, and capital controls | High legal, inflation, and FX volatility. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| AustraliaAlternative or benchmark option | Worldwide income with temporary-resident componentSystem starting point—not yet a personal advantage | Residence, CGT/departure, and current immigration access | BIIP closed since July 31, 2024; do not present access as a passive product. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| BahamasAlternative or benchmark option | No broad personal income taxSystem starting point—not yet a personal advantage | Immigration, actual residence, property and business charges | Limited treaty network; test access, insurance, and banking separately. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| BrazilAlternative or benchmark option | Worldwide incomeSystem starting point—not yet a personal advantage | Entry/residence, definitive departure, and foreign reporting | High compliance; foreign assets and local management issues. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| BulgariaAlternative or benchmark option | Low standard rate, worldwide incomeSystem starting point—not yet a personal advantage | Residence/center of vital interests, personal and dividend tax | Not territorial; test social charges, management, and local details. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| CanadaAlternative or benchmark option | Worldwide incomeSystem starting point—not yet a personal advantage | Factual residence, departure tax, and deemed disposition | High tax burden; death and departure for many assets, subject to exceptions/rollovers. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| Costa RicaAlternative or benchmark option | Territorial featuresSystem starting point—not yet a personal advantage | Costa Rican source and actual place of performance | Remote work in-country may be locally taxable; test access thresholds. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| CyprusOwner-Operator · Pre-Exit Founder · Mobile Investor | Worldwide income plus non-dom componentSystem starting point—not yet a personal advantage | 183-day or conditional 60-day test; SDC by domicile | Not a remittance system; test GHS, source, local work, and property separately. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| DenmarkAlternative or benchmark option | Worldwide incomeSystem starting point—not yet a personal advantage | Home/six-month presence, capital, and exit rules | High recurring burden; asset-specific exit tax. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| DominicaAlternative or benchmark option | CBI plus domestic residence/income systemSystem starting point—not yet a personal advantage | Citizenship separated from tax residence | Foreign-income claims require local statutory review. | Evidence holdNext: reconcile the primary source with the local fact pattern |
| EstoniaAlternative or benchmark option | Worldwide income; corporate distributed-profit modelSystem starting point—not yet a personal advantage | Residence; personal tax separated from the corporate model | E-residency is neither tax residence nor a banking guarantee. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| FranceAlternative or benchmark option | Worldwide income, IFI, and possible exit taxSystem starting point—not yet a personal advantage | Household/home/economic interests; shareholdings and property | High complexity and succession/wealth burden. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| GeorgiaAlternative or benchmark option | Source-based elements and special statusesSystem starting point—not yet a personal advantage | Residence, source, HNWI certificate, and small-business conditions | Do not extend the 1% regime to passive or arbitrary founder income. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| GermanyAlternative or benchmark option | Worldwide income and extensive exit/tail rulesSystem starting point—not yet a personal advantage | Sections 8–9 AO, Section 6 and potentially Sections 2/4 AStG plus source/corporate nexus | Deregistration is insufficient; analyze the departure country before the destination. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| GreeceAlternative or benchmark option | Worldwide income plus alternative inbound regimesSystem starting point—not yet a personal advantage | Residence and HNWI, pension, or employment regimes | Investment and regime conditions are dynamic; local income remains ordinary. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| GrenadaAlternative or benchmark option | CBI plus domestic income-tax lawSystem starting point—not yet a personal advantage | Citizenship separated from residence/ordinary residence | No positive foreign-income claim without local statutory review. | Evidence holdNext: reconcile the primary source with the local fact pattern |
| Hong Kong SARAlternative or benchmark option | Territorial schedular systemSystem starting point—not yet a personal advantage | Source of employment, profits, and capital | A foreign payer does not make locally performed work foreign-source. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| HungaryAlternative or benchmark option | Low standard rate, worldwide incomeSystem starting point—not yet a personal advantage | Residence, PIT, dividends/gains, and social charges | A low rate is not a territorial regime. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| IrelandAlternative or benchmark option | Worldwide income plus domicile/remittanceSystem starting point—not yet a personal advantage | 183/280-day test, domicile, and remitted foreign amounts | Mixed funds, ordinary residence, CAT, and closed investor access. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| IsraelAlternative or benchmark option | Worldwide income plus new/returning-resident regimeSystem starting point—not yet a personal advantage | Center of life, inbound relief, and exit tax | Access often status-dependent; reporting reform and security context. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| ItalyPre-Exit Founder · Capital-Income HNWI · Entrepreneurial Family · Succession / Family Office | Worldwide income plus new-resident substitute taxSystem starting point—not yet a personal advantage | Residence, foreign income, election, price, and duration | Local income, excluded states, IVIE/IVAFE, and succession. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| JapanAlternative or benchmark option | Worldwide income with non-permanent-resident componentSystem starting point—not yet a personal advantage | Domicile/residence history, remittance, and succession | Exit, inheritance/gift, and nationality history may dominate. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| MalaysiaAlternative or benchmark option | Evolving territorial/foreign-income frameworkSystem starting point—not yet a personal advantage | Residence, source, and current foreign-income exemption | The time-limited exemption does not cover every person or income class; recheck at release. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| MaltaMobile Investor | Residence/non-dom and remittanceSystem starting point—not yet a personal advantage | Malta-source and remitted foreign income and gains | Domicile, source, mixed funds, program, and minimum-tax rules. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| MauritiusAlternative or benchmark option | Residence plus foreign-income/remittance rulesSystem starting point—not yet a personal advantage | 183/270-day or domicile test, income class, and remittance | Official summaries are compressed; positive detail claims require local validation. | Research watchlistNext: reconcile the primary source with the local fact pattern |
| MexicoAlternative or benchmark option | Worldwide income; qualitative residenceSystem starting point—not yet a personal advantage | Home and center of vital interests | No simple 183-day test; active and corporate nexus risks. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| MonacoAlternative or benchmark option | No broad PIT for many non-French residentsSystem starting point—not yet a personal advantage | Actual residence, accommodation/resources, French special position | High access threshold; source tax and Monaco succession by situs/relationship. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| MoroccoAlternative or benchmark option | Worldwide incomeSystem starting point—not yet a personal advantage | Home/center/183 days, dividends/gains, and exchange rules | No Golden Visa automaticity; exchange-control friction. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| NetherlandsAlternative or benchmark option | Worldwide income/box systemSystem starting point—not yet a personal advantage | Facts-and-circumstances residence, Box 2/3, and exit | Material complexity for shareholdings and portfolios. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| New ZealandEntrepreneurial Family | Worldwide income with transitional-resident regimeSystem starting point—not yet a personal advantage | Residence/permanent place of abode and time-limited relief | FIF, portfolio rules, access, and distance. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| NorwayAlternative or benchmark option | Worldwide income and wealth taxSystem starting point—not yet a personal advantage | Residence, wealth, and exit tax | High recurring burden; exit mechanics remain dynamic. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| PanamaAlternative or benchmark option | Territorial systemSystem starting point—not yet a personal advantage | Panama source, residence evidence, and treaty access | Local activity or management may create local-source income. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| ParaguayAlternative or benchmark option | Territorial featuresSystem starting point—not yet a personal advantage | Paraguayan source, residence, and actual activity | Work in-country may be local-source; pre-screen banking and documentation. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| PortugalAlternative or benchmark option | Worldwide income; narrower IFICISystem starting point—not yet a personal advantage | Residence, qualifying activity/registration, property, and exit | Do not market the former NHR regime as today's default offer. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| SingaporeOwner-Operator · Capital-Income HNWI · Succession / Family Office | Source-based financial centerSystem starting point—not yet a personal advantage | Residence, locally performed work, foreign income, control and management | Selective access; active work and substance may trigger local tax. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| South AfricaAlternative or benchmark option | Worldwide incomeSystem starting point—not yet a personal advantage | Ordinarily resident/physical presence, cessation, and deemed disposal | Estate, donations, CGT, and formal cessation. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| SpainAlternative or benchmark option | Worldwide income, wealth/solidarity, and regional successionSystem starting point—not yet a personal advantage | 183 days/center/family presumption; inbound regime | Golden Visa ended; regional wealth/succession differences and exit tax. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| St Kitts and NevisAlternative or benchmark option | Zero-tax/CBI optionSystem starting point—not yet a personal advantage | Citizenship versus actual residence | A passport does not replace tax residence; enhanced KYC sensitivity may apply. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| SwedenAlternative or benchmark option | Worldwide incomeSystem starting point—not yet a personal advantage | Residence/essential connection, capital, and ten-year rule | Post-departure tail and high recurring burden. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| SwitzerlandOwner-Operator · Pre-Exit Founder · Capital-Income HNWI · Entrepreneurial Family · Succession / Family Office | Worldwide income; cantons; possible lump-sum taxationSystem starting point—not yet a personal advantage | Residence, canton, wealth tax, private gains/trader status | Lump-sum taxation only for qualifying foreign arrivals without Swiss employment; not available everywhere. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| ThailandAlternative or benchmark option | Residence and remittance of foreign incomeSystem starting point—not yet a personal advantage | 180-day test, year of arising, and remittance | Dynamic reform and administration; no blanket exemption claim. | Evidence holdNext: reconcile the primary source with the local fact pattern |
| TürkiyeAlternative or benchmark option | Worldwide incomeSystem starting point—not yet a personal advantage | Domicile/presence, dividends/gains, inflation and FX | Citizenship or property is not evidence of tax residence. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| United Arab EmiratesOwner-Operator · Pre-Exit Founder · Capital-Income HNWI · Entrepreneurial Family · Succession / Family Office · Mobile Investor | No broad personal income taxSystem starting point—not yet a personal advantage | Residence facts, treaty/TRC position, and corporate tax on business activity | A visa alone is insufficient; departure country and effective management remain decisive. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
| United KingdomAlternative or benchmark option | Worldwide income plus time-limited FIG regimeSystem starting point—not yet a personal advantage | Statutory Residence Test, FIG eligibility, and long-term effects | Former non-dom model is obsolete; test IHT and residence history. | Screened / conditionalNext: reconcile the primary source with the local fact pattern |
| United StatesAlternative or benchmark option | Citizenship/residence-based worldwide incomeSystem starting point—not yet a personal advantage | Citizenship, green card, substantial presence, and exit/transfer tax | Moving destination does not automatically end US tax status. | Benchmark / controlNext: reconcile the primary source with the local fact pattern |
| UruguayCapital-Income HNWI · Mobile Investor | Territorial base with inbound optionsSystem starting point—not yet a personal advantage | Residence test, foreign passive income, elections, and wealth tax | Not universally territorial; test income class and regime election. | Profile-dependent research candidateNext: reconcile the primary source with the local fact pattern |
Antigua and Barbuda
Screened / conditional- Why it may matter
- Zero-tax/CBI option
- What controls the decision
- Citizenship, separate tax residence, and local charges
- First possible exclusion
- CBI is not tax residence; do not assume banking or treaty benefits.
Argentina
Benchmark / control- Why it may matter
- Worldwide income plus personal-assets/FX rules
- What controls the decision
- Residence acquisition/loss, wealth, and capital controls
- First possible exclusion
- High legal, inflation, and FX volatility.
Australia
Benchmark / control- Why it may matter
- Worldwide income with temporary-resident component
- What controls the decision
- Residence, CGT/departure, and current immigration access
- First possible exclusion
- BIIP closed since July 31, 2024; do not present access as a passive product.
Bahamas
Profile-dependent research candidate- Why it may matter
- No broad personal income tax
- What controls the decision
- Immigration, actual residence, property and business charges
- First possible exclusion
- Limited treaty network; test access, insurance, and banking separately.
Brazil
Benchmark / control- Why it may matter
- Worldwide income
- What controls the decision
- Entry/residence, definitive departure, and foreign reporting
- First possible exclusion
- High compliance; foreign assets and local management issues.
Bulgaria
Profile-dependent research candidate- Why it may matter
- Low standard rate, worldwide income
- What controls the decision
- Residence/center of vital interests, personal and dividend tax
- First possible exclusion
- Not territorial; test social charges, management, and local details.
Canada
Benchmark / control- Why it may matter
- Worldwide income
- What controls the decision
- Factual residence, departure tax, and deemed disposition
- First possible exclusion
- High tax burden; death and departure for many assets, subject to exceptions/rollovers.
Costa Rica
Screened / conditional- Why it may matter
- Territorial features
- What controls the decision
- Costa Rican source and actual place of performance
- First possible exclusion
- Remote work in-country may be locally taxable; test access thresholds.
Cyprus
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FOROwner-Operator · Pre-Exit Founder · Mobile Investor
- Why it may matter
- Worldwide income plus non-dom component
- What controls the decision
- 183-day or conditional 60-day test; SDC by domicile
- First possible exclusion
- Not a remittance system; test GHS, source, local work, and property separately.
Denmark
Benchmark / control- Why it may matter
- Worldwide income
- What controls the decision
- Home/six-month presence, capital, and exit rules
- First possible exclusion
- High recurring burden; asset-specific exit tax.
Dominica
Evidence hold- Why it may matter
- CBI plus domestic residence/income system
- What controls the decision
- Citizenship separated from tax residence
- First possible exclusion
- Foreign-income claims require local statutory review.
Estonia
Screened / conditional- Why it may matter
- Worldwide income; corporate distributed-profit model
- What controls the decision
- Residence; personal tax separated from the corporate model
- First possible exclusion
- E-residency is neither tax residence nor a banking guarantee.
France
Benchmark / control- Why it may matter
- Worldwide income, IFI, and possible exit tax
- What controls the decision
- Household/home/economic interests; shareholdings and property
- First possible exclusion
- High complexity and succession/wealth burden.
Georgia
Screened / conditional- Why it may matter
- Source-based elements and special statuses
- What controls the decision
- Residence, source, HNWI certificate, and small-business conditions
- First possible exclusion
- Do not extend the 1% regime to passive or arbitrary founder income.
Germany
Benchmark / control- Why it may matter
- Worldwide income and extensive exit/tail rules
- What controls the decision
- Sections 8–9 AO, Section 6 and potentially Sections 2/4 AStG plus source/corporate nexus
- First possible exclusion
- Deregistration is insufficient; analyze the departure country before the destination.
Greece
Profile-dependent research candidate- Why it may matter
- Worldwide income plus alternative inbound regimes
- What controls the decision
- Residence and HNWI, pension, or employment regimes
- First possible exclusion
- Investment and regime conditions are dynamic; local income remains ordinary.
Grenada
Evidence hold- Why it may matter
- CBI plus domestic income-tax law
- What controls the decision
- Citizenship separated from residence/ordinary residence
- First possible exclusion
- No positive foreign-income claim without local statutory review.
Hong Kong SAR
Profile-dependent research candidate- Why it may matter
- Territorial schedular system
- What controls the decision
- Source of employment, profits, and capital
- First possible exclusion
- A foreign payer does not make locally performed work foreign-source.
Hungary
Screened / conditional- Why it may matter
- Low standard rate, worldwide income
- What controls the decision
- Residence, PIT, dividends/gains, and social charges
- First possible exclusion
- A low rate is not a territorial regime.
Ireland
Screened / conditional- Why it may matter
- Worldwide income plus domicile/remittance
- What controls the decision
- 183/280-day test, domicile, and remitted foreign amounts
- First possible exclusion
- Mixed funds, ordinary residence, CAT, and closed investor access.
Israel
Screened / conditional- Why it may matter
- Worldwide income plus new/returning-resident regime
- What controls the decision
- Center of life, inbound relief, and exit tax
- First possible exclusion
- Access often status-dependent; reporting reform and security context.
Italy
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FORPre-Exit Founder · Capital-Income HNWI · Entrepreneurial Family · Succession / Family Office
- Why it may matter
- Worldwide income plus new-resident substitute tax
- What controls the decision
- Residence, foreign income, election, price, and duration
- First possible exclusion
- Local income, excluded states, IVIE/IVAFE, and succession.
Japan
Benchmark / control- Why it may matter
- Worldwide income with non-permanent-resident component
- What controls the decision
- Domicile/residence history, remittance, and succession
- First possible exclusion
- Exit, inheritance/gift, and nationality history may dominate.
Malaysia
Profile-dependent research candidate- Why it may matter
- Evolving territorial/foreign-income framework
- What controls the decision
- Residence, source, and current foreign-income exemption
- First possible exclusion
- The time-limited exemption does not cover every person or income class; recheck at release.
Malta
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FORMobile Investor
- Why it may matter
- Residence/non-dom and remittance
- What controls the decision
- Malta-source and remitted foreign income and gains
- First possible exclusion
- Domicile, source, mixed funds, program, and minimum-tax rules.
Mauritius
Research watchlist- Why it may matter
- Residence plus foreign-income/remittance rules
- What controls the decision
- 183/270-day or domicile test, income class, and remittance
- First possible exclusion
- Official summaries are compressed; positive detail claims require local validation.
Mexico
Screened / conditional- Why it may matter
- Worldwide income; qualitative residence
- What controls the decision
- Home and center of vital interests
- First possible exclusion
- No simple 183-day test; active and corporate nexus risks.
Monaco
Screened / conditional- Why it may matter
- No broad PIT for many non-French residents
- What controls the decision
- Actual residence, accommodation/resources, French special position
- First possible exclusion
- High access threshold; source tax and Monaco succession by situs/relationship.
Morocco
Screened / conditional- Why it may matter
- Worldwide income
- What controls the decision
- Home/center/183 days, dividends/gains, and exchange rules
- First possible exclusion
- No Golden Visa automaticity; exchange-control friction.
Netherlands
Benchmark / control- Why it may matter
- Worldwide income/box system
- What controls the decision
- Facts-and-circumstances residence, Box 2/3, and exit
- First possible exclusion
- Material complexity for shareholdings and portfolios.
New Zealand
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FOREntrepreneurial Family
- Why it may matter
- Worldwide income with transitional-resident regime
- What controls the decision
- Residence/permanent place of abode and time-limited relief
- First possible exclusion
- FIF, portfolio rules, access, and distance.
Norway
Benchmark / control- Why it may matter
- Worldwide income and wealth tax
- What controls the decision
- Residence, wealth, and exit tax
- First possible exclusion
- High recurring burden; exit mechanics remain dynamic.
Panama
Profile-dependent research candidate- Why it may matter
- Territorial system
- What controls the decision
- Panama source, residence evidence, and treaty access
- First possible exclusion
- Local activity or management may create local-source income.
Paraguay
Profile-dependent research candidate- Why it may matter
- Territorial features
- What controls the decision
- Paraguayan source, residence, and actual activity
- First possible exclusion
- Work in-country may be local-source; pre-screen banking and documentation.
Portugal
Profile-dependent research candidate- Why it may matter
- Worldwide income; narrower IFICI
- What controls the decision
- Residence, qualifying activity/registration, property, and exit
- First possible exclusion
- Do not market the former NHR regime as today's default offer.
Singapore
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FOROwner-Operator · Capital-Income HNWI · Succession / Family Office
- Why it may matter
- Source-based financial center
- What controls the decision
- Residence, locally performed work, foreign income, control and management
- First possible exclusion
- Selective access; active work and substance may trigger local tax.
South Africa
Benchmark / control- Why it may matter
- Worldwide income
- What controls the decision
- Ordinarily resident/physical presence, cessation, and deemed disposal
- First possible exclusion
- Estate, donations, CGT, and formal cessation.
Spain
Benchmark / control- Why it may matter
- Worldwide income, wealth/solidarity, and regional succession
- What controls the decision
- 183 days/center/family presumption; inbound regime
- First possible exclusion
- Golden Visa ended; regional wealth/succession differences and exit tax.
St Kitts and Nevis
Screened / conditional- Why it may matter
- Zero-tax/CBI option
- What controls the decision
- Citizenship versus actual residence
- First possible exclusion
- A passport does not replace tax residence; enhanced KYC sensitivity may apply.
Sweden
Benchmark / control- Why it may matter
- Worldwide income
- What controls the decision
- Residence/essential connection, capital, and ten-year rule
- First possible exclusion
- Post-departure tail and high recurring burden.
Switzerland
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FOROwner-Operator · Pre-Exit Founder · Capital-Income HNWI · Entrepreneurial Family · Succession / Family Office
- Why it may matter
- Worldwide income; cantons; possible lump-sum taxation
- What controls the decision
- Residence, canton, wealth tax, private gains/trader status
- First possible exclusion
- Lump-sum taxation only for qualifying foreign arrivals without Swiss employment; not available everywhere.
Thailand
Evidence hold- Why it may matter
- Residence and remittance of foreign income
- What controls the decision
- 180-day test, year of arising, and remittance
- First possible exclusion
- Dynamic reform and administration; no blanket exemption claim.
Türkiye
Screened / conditional- Why it may matter
- Worldwide income
- What controls the decision
- Domicile/presence, dividends/gains, inflation and FX
- First possible exclusion
- Citizenship or property is not evidence of tax residence.
United Arab Emirates
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FOROwner-Operator · Pre-Exit Founder · Capital-Income HNWI · Entrepreneurial Family · Succession / Family Office · Mobile Investor
- Why it may matter
- No broad personal income tax
- What controls the decision
- Residence facts, treaty/TRC position, and corporate tax on business activity
- First possible exclusion
- A visa alone is insufficient; departure country and effective management remain decisive.
United Kingdom
Screened / conditional- Why it may matter
- Worldwide income plus time-limited FIG regime
- What controls the decision
- Statutory Residence Test, FIG eligibility, and long-term effects
- First possible exclusion
- Former non-dom model is obsolete; test IHT and residence history.
United States
Benchmark / control- Why it may matter
- Citizenship/residence-based worldwide income
- What controls the decision
- Citizenship, green card, substantial presence, and exit/transfer tax
- First possible exclusion
- Moving destination does not automatically end US tax status.
Uruguay
Profile-dependent research candidatePRIORITIZED IN THE MAIN ANALYSIS FORCapital-Income HNWI · Mobile Investor
- Why it may matter
- Territorial base with inbound options
- What controls the decision
- Residence test, foreign passive income, elections, and wealth tax
- First possible exclusion
- Not universally territorial; test income class and regime election.