The half of this
nobody sells you.
Every firm in this category will sell you a programme. Almost none of them will tell you what it does to your tax position — because the accountants who understand that cannot file your application, and the agents who file your application do not understand the tax.
This is the part we refuse to leave to someone else. It is also the part that costs the most when it is wrong.
Territorial taxation: what "foreign-source" actually means
A territorial system taxes only income sourced inside the country and ignores the rest. The money is never in the headline rate — it is in the sourcing rule, which is written by the country doing the taxing and almost never says what relocation marketing says it says.
Zero-tax jurisdictions: who really levies nothing, and the catch in each
A short, stable list of places genuinely imposing no personal income tax — and in every single case a cost that sits somewhere other than the income tax line. Nobody runs a state on nothing.
Non-dom regimes after the UK: where the concept still lives
On 6 April 2025 the United Kingdom abolished the concept that gave this category its name, replacing 200 years of domicile-based taxation with a four-year residence-based regime and a residence-based inheritance tax. The survivors — Ireland, Malta, Cyprus, Greece, Italy — are now the whole market, and Italy has repriced twice in eighteen months.
Swiss lump-sum taxation: the forfait, canton by canton
Switzerland taxes qualifying foreign nationals on their living expenses rather than their income and wealth. It is the oldest HNW tax regime in Europe, it is negotiated in advance with a specific cantonal administration, and five cantons have voted it out of existence.
Exit taxes: what it costs to leave
A dozen developed countries charge you for the privilege of ceasing to be their taxpayer, most by pretending you sold everything you own on the way out. The US version is the most severe, the most misunderstood, and the one where a EUR 1 error in a net worth calculation can cost seven figures.
CFC rules: the company that follows you
Controlled foreign company rules attribute a low-taxed offshore company's income to its owner personally, wherever the owner now lives. They are the reason an offshore holding company is a function of where YOU are resident, not where IT is registered — and they are the most common way a carefully built structure becomes worthless on landing.
CRS and FATCA: what is actually exchanged, and why opacity is not a strategy
Two regimes, one direction of travel. 126 jurisdictions have signed the CRS multilateral agreement, the United States has signed neither it nor anything like it, and from 2026 crypto joins the system. The honest advice in this section is the whole point of it: there is no hiding place worth building a plan on, and there never was.
Tax residency: why the 183-day rule is a myth that costs people money
The belief that spending fewer than 183 days somewhere makes you non-resident is the most expensive misconception in international tax. Day counts are one test among several, they are rarely the decisive one, and in a treaty tie-breaker they appear only as a fallback nobody usually reaches.
Citizenship-based taxation: the United States, Eritrea, and the green card trap
Two countries in the world tax their citizens on worldwide income regardless of where they live. One of them is a functioning superpower with a global enforcement apparatus; the other is Eritrea. If you hold a US passport or a long-held green card, nothing else in this file helps you until you deal with this.
Pillar Two in 2026: what it does and does not do to family capital
The global minimum tax applies to groups with EUR 750m+ consolidated revenue, which excludes almost every family office by design. The reason it matters anyway is that it has repriced the low-tax holding company as a concept — and that January 2026 brought the largest change to the regime since it was agreed.
Trusts vs foundations: the cross-border family's structural choice
A trust is a relationship; a foundation is a legal person. That single distinction drives everything downstream — whether a civil law court will recognise it, whether it survives forced heirship, how it is taxed on arrival in a new country, and whether the family that has to live with it can understand it.
Your tax position is not a footnote to your move
It is usually the largest number in the decision. Bring us your citizenship, your residency history and your asset mix, and we will model it before you commit to anything.