Expatriation news
Tax reforms, passports, nomad visas, residence — sourced and dated analyses.
Rankings
Golden visas: the gap in processing times between Italy and Portugal
According to IMI's tracking tool, golden visa and citizenship-by-investment applications resulted in very different processing times in the second quarter of 2026. Italy tops the ranking, while Portugal comes last.
· Editorial team
Residency
Hungary: draft bill to abolish the investor visa from 2027
On 4 November 2026, the Hungarian government published a draft bill abolishing its visa and residence programme for investors. If adopted, it would enter into force on 1 January 2027, with transitional rules for pending applications.
· Editorial team
Passports (CBI)
Antigua and Barbuda: offer to close its citizenship programme by 2030
Antigua and Barbuda is offering to close its citizenship by investment programme at the end of 2030, subject to conditions. It is asking the EU for a longer transition period and financial assistance so that it can keep visa-free access to the Schengen area.
· Editorial team
Taxation
Hong Kong: crypto platforms will have to report transactions to the tax authorities
Hong Kong has passed a law requiring crypto-asset platforms to collect their clients' data for tax purposes from 2027. Automatic exchanges with foreign authorities will begin in 2028.
· Editorial team
Cost of living
Germany: length of tenancy weighs on rents in major cities
According to an index published on 30 October 2026, rents on long-standing leases are markedly lower than those on new contracts in twelve major German cities. Munich remains the most expensive, ahead of Stuttgart and Frankfurt.
· Editorial team
Guides
United Arab Emirates: a cap on vehicles per resident in 2027
A new federal traffic regulation, applicable from 1 January 2027, caps the number of vehicles registered per individual resident. Additional fees will apply beyond the first two vehicles.
· Editorial team
Passports (CBI)
Antigua and Barbuda: November 12 is a deadline, not a closure
The Prime Minister clarifies that 12 November 2026 is the deadline for replying to the European Union, not the date on which the citizenship by investment programme ends. Discussions concern an exit timetable that has not yet been approved.
· Editorial team
Residency
Luxembourg: a D visa replaces the temporary residence authorisation
Since 1 October 2026, a third-country national's first Luxembourg residence permit has required a long-stay (D) visa applied for abroad. It replaces the former temporary residence authorisation.
· Editorial team
Guides
Thailand: visa exemption proposed for Colombia and Mexico
Thailand's Ministry of Tourism wants to propose visa-free entry for travellers from Colombia, Mexico and Uzbekistan. The committee in charge of visa policy is due to examine the file at a meeting on 9 November.
· Editorial team
Taxation
New Zealand: the order ratifying the tax treaty with Slovenia is published
New Zealand has published an order ratifying its first income tax treaty with Slovenia. Once in force, the text caps withholding taxes on dividends, interest and royalties.
· Editorial team
Residency
Latvia: end of residence visas through real estate and bank deposits
Latvia has closed two of its three residence-by-investment routes and removed self-employment as a ground for temporary residence. The reforms came into force on 15 September 2026.
· Editorial team
Rankings
Spain: 6th in the Expat Insider ranking 2026, 1st for quality of life
Spain ranks 6th out of 31 destinations in InterNations' Expat Insider 2026 survey, driven by the top score for quality of life. The job market and administrative procedures remain its weak points.
· Editorial team
Residency
Czech Republic: the Senate adopts the new law on the residence of foreigners
The Czech Senate has adopted the law on the entry and residence of foreigners, which moves all procedures to an online portal. The text is due to enter into force on 1 January 2029, after presidential signature.
· Editorial team
Real estate
Switzerland: debate over tightening the Lex Koller
The National Council has backed a tightening of the law governing the purchase of real estate by persons abroad. The Council of States, which must rule next, is expected to be more reluctant, according to the source.
· Editorial team
Cost of living
Europe: income left after rent, from Lisbon to Zurich
According to Deutsche Bank Research Institute's Mapping the World's Prices 2026 report, picked up by Euronews, the gap between European cities is very wide. A couple of employees is left with €253 in Lisbon after rent, compared with €9,140 in Zurich.
· Editorial team
Residency
Iceland: a draft bill tightens residence rules
Iceland's Ministry of Justice has put out for consultation a draft bill that tightens the conditions of stay for nationals of countries outside the European Economic Area. Permits already issued would not be called into question.
· Editorial team
Taxation
Australia: a draft bill to exchange crypto tax data
On 15 October, Australia published a draft bill transposing the OECD framework on crypto-asset reporting. The first international exchanges of tax data are scheduled for 2028, and the consultation runs until 28 October 2026.
· Editorial team
Guides
European Union: ETIAS could be delayed even further
The ETIAS travel authorisation system is not in operation, and the official portal has removed its 2026 launch date. According to the source, implementation could slip to spring or the last quarter of 2027.
· Editorial team
Real estate
Argentina: Supreme Court Fast-Tracks a Case on Agricultural Land
On 7 October, Argentina's Supreme Court fast-tracked a case that could provisionally reinstate the cap on foreigners' ownership of rural land. No decision date has been set and the repeal remains in force.
· Editorial team
Real estate
Vietnam: a draft law would limit foreign ownership to apartments
In a draft revision of the Housing Law, Vietnam is considering removing foreigners' ability to own a house with land. Apartments would remain accessible, subject to conditions.
· Editorial team
Residency
Japan: permanent residence becomes far more expensive
Japan raised the cost of applying for permanent residence on 1 October and tightened the income, pension and language requirements. Fees for extending a stay now vary according to the length of stay requested.
· Editorial team
Taxation
Italy: flat tax for new residents, the date you move sets the amount
The Italian lump-sum tax on foreign income has doubled for recent arrivals. Residents already admitted to the regime keep the amount that applied when they entered it: the date of the transfer of residence determines what you pay, and nothing else.
· Editorial team
Taxation
UAE: the 9% corporate tax clarified for free zones
The Emirati free zones keep a zero rate on their so-called qualifying income, subject to substance requirements. Everything else falls under the standard regime: the distinction between the two is the only issue that matters for a company based in Dubai.
· Editorial team
Passports (CBI)
Caribbean: the thresholds of the five investment passports have converged
The five Caribbean citizenship by investment programmes have raised their thresholds and now sit within a narrow range. Ranking them by price no longer makes much sense: what sets them apart lies elsewhere.
· Editorial team
Passports (CBI)
Caribbean: what citizenship by investment costs, and what it does not do
Five Caribbean states grant citizenship in exchange for a donation or a real estate investment. Their thresholds have converged, their checks have tightened, and most of what people expect from them — a tax advantage — does not follow. This report details the published amounts, the procedure, the additional fees and what citizenship does not do.
· Editorial team
Residency
Portugal: the D7 visa still the favourite of retirees
The D7 visa is for people who live on their own income — pensions, rents, royalties, investments. Its financial requirement is not a fixed amount: it is indexed to the Portuguese minimum wage and calculated according to household composition.
· Editorial team
Real estate
Greece: the real estate Golden Visa is pushing up Athens prices
The increase in the thresholds for Greek residency by investment has shifted foreign demand towards the outskirts of Athens and the regions. The effect on prices in the capital is real, but it is not the one being claimed.
· Editorial team
Taxation
Portugal: IFICI must be applied for within a short window after moving
The Portuguese regime that succeeded the non-habitual resident status reserves its reduced rate for qualified profiles and requires an application within a short window. Missing the deadline means losing the benefit for the entire duration of the scheme.
· Editorial team
Taxation
Italy raises its flat tax for new residents to €300,000 a year
The 2026 Budget Law raises the flat-rate tax for Italy's new residents. The Article 24-bis TUIR regime does not change its form: it changes its price, and only for those who transfer their residence from 1 January 2026.
· Editorial team
Nomad visas
Thailand: the DTV visa settles residence, not taxation
The Thai visa for remote workers allows long stays over several years. Its real difficulty is not obtaining the visa but the tax residency threshold, which is lower than elsewhere, and the treatment of income brought into the country.
· Editorial team
Nomad visas
Thailand: the DTV digital nomad visa appeals, but the taxation of remittances remains to be clarified
Five years' validity, long stays, proof of funds: the DTV is generous on residence. On tax, the Thai rule is based on the remittance of income, and that is where most of the outcome is decided.
· Editorial team
Passports (CBI)
Dominica: stricter due diligence on CBI applications
Background checks in the Caribbean citizenship programmes have tightened under European and American pressure. For an applicant, this means longer timelines, more documents and a real risk of refusal.
· Editorial team
Residency
UAE: the Golden Visa opens up to mortgage-financed property purchases
The UAE's property-backed long-stay visa is, in principle, open to properties financed by a loan. The value taken into account remains that of the property, not that of the down payment, and that is where misunderstandings arise.
· Editorial team
Taxation
Greece: 7% for life for foreign retirees, a 2026 guide
Greece offers foreign retirees a flat-rate tax on all their foreign-source income, for a long period and on accessible entry conditions. This report details the regime, what it covers, what it does not, and the two other Greek schemes with which it is confused.
· Editorial team
Taxation
Spain: the large fortunes tax extended into 2026
The Spanish solidarity tax on large fortunes, presented as temporary when it was created, has been extended. It targets high-value estates and cancels out the allowances that some autonomous communities applied to wealth tax.
· Editorial team
Banking
Singapore: family offices flock in despite tighter rules
Singapore is attracting family wealth management structures while tightening its approval conditions. For a resident, what matters lies elsewhere: a moderate tax scale, no tax on capital gains and a high cost of living.
· Editorial team
Taxation
Greece: the 2026 schedule tightens the 44% band from €60,000
The reform of the Greek rate schedule has changed the entry point of the top band. It has no effect on flat-tax regimes, but it increases the tax on any Greek-source income received alongside them — which concerns more people than one might think.
· Editorial team
Residency
Malaysia: MM2H Platinum opens a route to long-term residence
Malaysia's long-stay residence programme has been overhauled into several tiers, including one reserved for large estates. Its conditions have changed several times: this is the first thing to check before starting an application.
· Editorial team
Cost of living
Georgia: Tbilisi among the cheapest capitals for nomads
A year's stay without a visa, a very low turnover tax up to a ceiling, and local wages well below Western European levels: what makes Tbilisi a base for freelancers, and what the official statistics really say.
· Editorial team
Taxation
Cyprus: 60-day tax residency relaxed in 2026
Cyprus allows tax residency to be acquired with a very short presence, subject to strict cumulative conditions. It is an exceptional rule, not a shortcut, and it works alongside non-dom status rather than replacing it.
· Editorial team
Taxation
Cyprus: corporate tax raised to 15% under OECD pressure
Cyprus has raised its corporate tax as a result of the global minimum tax. The rate remains among the lowest in the European Union, and the non-dom regime for individuals is unaffected — but the combined cost changes.
· Editorial team
Real estate
Mauritius: property duties for non-citizens double on 1 July
Mauritius has raised the tax on property transactions by non-citizens. The island remains attractive in tax terms for a resident, but the entry cost of a purchase under an approved scheme must now be recalculated.
· Editorial team
Taxation
Moving to Dubai in 2026: 0% tax, the Golden Visa and pitfalls to avoid
Dubai does not tax the income of individuals, but it now taxes company profits, and a residence permit there does not amount to tax residency. This report sets out what is accurate, what no longer is, and the three pitfalls that cost French nationals the most.
· Editorial team
Real estate
Dubai: the property market sets new records in 2026
Dubai's property market moves from one upswing to the next, driven by international demand. For a French buyer, the question is not the level of transactions but liquidity, service charges and the link between the property and the residence permit.
· Editorial team
Taxation
Spain: the Beckham Law extended to remote workers
Spain's regime for posted workers, known as the Beckham Law, has been opened up to remote employees and certain self-employed people. It remains limited in time and does not exempt holders from the solidarity tax on large fortunes.
· Editorial team
Guides
Tax treaties: why they change everything when you leave
Leaving France is not enough to stop being taxable there. Domestic law sets four alternative criteria; the tax treaty, where there is one, then settles the matter. Understanding the order of these two steps avoids most unpleasant surprises.
· Editorial team
Passports (CBI)
Turkey: citizenship through property maintained at $400,000
Turkey's threshold for citizenship through property purchase is unchanged. Its apparent stability masks two far more decisive variables for a French buyer: the exchange rate and the official valuation of the property.
· Editorial team
Taxation
Italy: the €300,000 flat tax attracts billionaires
The Italian lump-sum tax on foreign income attracts the very largest fortunes because it is capped in absolute terms. This mechanism is also its limit: it is only worthwhile above an income level that few taxpayers reach.
· Editorial team
Nomad visas
Estonia: e-Residency passes 120,000 members
The number of Estonian e-residents is growing, but the figure does not measure what it is claimed to. It counts digital identities issued, not relocations, not active companies, and not tax residencies moved.
· Editorial team
Passports (CBI)
Vanuatu: the EU confirms the suspension of Schengen visa-free access
The Vanuatu passport has lost the visa exemption it enjoyed for the Schengen area. This is the most instructive precedent in this entire category of investment: the advantage that was bought was revocable, and it has been revoked.
· Editorial team
Taxation
Portugal 2026: the NHR is dead, here is what replaced it (IFICI)
The non-habitual resident regime is closed to new arrivals. In its place is the IFICI: a reduced rate reserved for specific activities, over ten years, with a registration deadline not to be missed.
· Editorial team
Residency
Uruguay: the tax holiday reform comes into force
Uruguay's regime for new residents exempts their foreign investment income for a long period. Its reform has changed the routes to tax residency, not the principle of the exemption.
· Editorial team
Nomad visas
Estonia: e-Residency passes a new adoption milestone
Estonian e-Residency lets you run a company remotely. The official portal says so plainly: it confers neither a right of residence nor tax residency. This is the most costly confusion in all of digital expatriation.
· Editorial team
Passports (CBI)
Turkey: citizenship through real estate appeals to buyers from the Middle East
Turkey's citizenship by real estate purchase programme attracts a regional clientele for reasons that have nothing to do with tax. For a French national, the picture is very different, and the benefit much narrower.
· Editorial team
Nomad visas
Bali: the E33G digital nomad visa requires $60,000 in annual income
Indonesia has created a visa for remote workers, with an income requirement. The real issue is not the threshold but the day-counting rule, which is stricter than elsewhere, and the employment law attached to it.
· Editorial team
Cost of living
Bali: rents rise as nomads pour in
Rents in southern Bali have risen sharply with the influx of remote workers. The gap with the rest of Indonesia has widened to the point where the cost-of-living argument no longer holds for the most sought-after areas.
· Editorial team
Taxation
Bahrain: the kingdom bets on 0% to attract the wealthy
Bahrain is the Gulf state that states most clearly that it levies no direct taxation. It is also the one that introduced value added tax first, and then doubled its rate — a trajectory worth reading.
· Editorial team
Taxation
Switzerland: lump-sum taxation now requires a base of ≈ CHF 435,000
Swiss taxation based on expenditure rests on a federal floor indexed every year. The federal amount, however, is only one of three possible floors, and the cantons set their own — higher ones.
· Editorial team
Residency
Panama: the Friendly Nations visa remains a safe bet
Panama's regime for nationals of countries with which it has privileged relations remains one of the most accessible residency routes in the Americas. Its reputation for speed, however, no longer quite matches practice.
· Editorial team
Taxation
Georgia: the 1% “small business” status appeals to the self-employed
Georgia's small business status taxes turnover at a very low rate up to an annual ceiling. It is one of the simplest regimes in Europe for a self-employed person, provided you understand its tax base and its limits.
· Editorial team
Rankings
Passports: France stays in the world top 5
The French passport offers some of the widest visa-free access in the world. But a mobility ranking measures one specific thing — and only one — and the displayed rank is the most fragile figure of all.
· Editorial team
Taxation
French exit tax: who is affected and how to plan ahead
The French exit tax applies to the unrealised capital gains of a taxpayer who moves their domicile out of France, above specific thresholds. It must be planned ahead: the application for deferral with guarantees is filed before departure, and the deadline is mandatory.
· Editorial team
Taxation
Andorra: the 10% cap on personal income tax (IRPF) appeals to content creators
Andorran income tax is capped at a single, very low rate, and the principality is drawing content creators and digital freelancers. The regime is real; so are its entry and presence requirements.
· Editorial team
Residency
Uruguay: the “60-day” route to the tax holiday abolished
Uruguay has tightened access to its tax residency through the investment route with reduced presence. The practical consequence is simple: the exemption regime remains, but you now have to live there more or invest more.
· Editorial team
Real estate
Mauritius: property schemes open the door to residency
Mauritius's approved property schemes grant a right of residence above a certain purchase price. The mechanism is clear; less clear is the liquidity of a market whose buyers are mostly other applicants to the same scheme.
· Editorial team
Residency
Malaysia: MM2H restructured into four tiers
Malaysia's long-stay residence programme has been restructured into tiers, from the entry-level deposit to the tier for high-net-worth individuals. Its history of suspensions remains the main factor to take into account before any commitment.
· Editorial team
Banking
Hong Kong: new talent flocks in via the Top Talent Pass
The Top Talent Pass opens Hong Kong without a prior job offer, on an income or degree criterion. What the permit gives — and what it does not settle, starting with taxation.
· Editorial team
Guides
Tax residency: the pitfalls of years “between two countries”
The year of a departure or a return is when two states can claim the same taxpayer. The rules that then apply are not intuitive, and this is where tax reassessments are concentrated.
· Editorial team
Taxation
Andorra: the entry cost of passive residency has been raised
The entry cost of Andorran residency without gainful activity combines a non-refundable payment to the Andorran Financial Authority with an investment in the country. Raising it changes the calculation, not the nature of the scheme.
· Editorial team
Taxation
Bulgaria: the 10% flat tax boosted by the euro
Bulgaria's flat rate is the lowest in the European Union, and the lev has been pegged to the euro for nearly thirty years. For a self-employed person, the appeal lies less in the headline rate than in the full cost of a profit distribution.
· Editorial team
Taxation
Qatar: 0% income tax and 0% VAT, a unique case in the Gulf
Qatar levies neither personal income tax nor value added tax. This now makes it an exception in the Gulf, and the authorities themselves present it as temporary.
· Editorial team
Nomad visas
Croatia: digital nomad visa extended and relaxed
Croatia has lengthened and relaxed its stay for remote workers. The scheme nevertheless remains limited in time, and its value for a French national is indirect: freedom of movement already opens the country to them.
· Editorial team
Residency
Mexico: temporary residency remains popular with North Americans
Mexican temporary residency is granted on proof of economic solvency and applied for from abroad. Its apparent simplicity hides two technical points that applicants often discover too late.
· Editorial team
Taxation
Singapore: no capital gains or inheritance tax, but demanding residency rules
Singapore taxes neither capital gains nor inheritances, and its personal rate schedule is moderate. In return, access to residency is demanding and the cost of living is among the highest in the world.
· Editorial team
Passports (CBI)
Grenada: US E-2 access drives applications
Grenada is the only Caribbean citizenship programme whose nationals can apply for the US treaty investor visa. It is its sole differentiator, and it requires a genuine business project.
· Editorial team
Taxation
Hong Kong: strict territoriality and tax capped at 15%
Hong Kong combines strict territoriality, a capped rate schedule and no taxation of capital gains. The issue is no longer tax: it is political, and that is what now determines whether a Hong Kong project makes sense.
· Editorial team
Cost of living
Morocco: Marrakech, an affordable haven for French-speaking retirees
Marrakech attracts French-speaking retirees with its cost of living and proximity. Moroccan taxation, however, is not light: it is the pension regime and the tax treaty with France that make the project worthwhile.
· Editorial team
Taxation
Greece: the 7% retiree regime attracts northern French retirees
Greece's flat tax on retirees' foreign income attracts French nationals, and it is one of the few regimes to cover all foreign income, not just pensions. Two points nonetheless determine its real value.
· Editorial team
Nomad visas
Croatia: the digital nomad visa now requires ≈ €3,300/month
The Croatian visa for remote workers requires means of subsistence that are high relative to local salaries. Its duration, however, is short and it cannot be renewed back-to-back — that is the scheme's real constraint.
· Editorial team
Real estate
Singapore: ABSD duties deter foreign buyers
Singapore applies additional duties to foreign buyers at a level that is openly dissuasive. It is a housing policy choice, and it makes local property inaccessible as an asset class for a non-resident.
· Editorial team
Nomad visas
Montenegro: nomad visa for up to 4 years and 9-15% taxation
Montenegro offers a nomad permit with a long cumulative duration and one of the lowest tax scales in Europe. The combination is coherent, but it leads straight to Montenegrin tax residency — which is no small matter.
· Editorial team
Guides
Crypto: where to declare capital gains after leaving France
After leaving France, the question is not where you would like to declare your gains on digital assets, but where the law attaches them. Three rules decide, and the date of sale is only one of them.
· Editorial team
Taxation
Qatar: 0% income tax and 0% VAT, the Gulf exception
Comparing Gulf states on tax rates alone teaches you nothing: they are zero or nearly zero everywhere. What sets them apart is indirect taxation, residency routes and the real cost of settling with a family.
· Editorial team
Nomad visas
Colombia: the nomad visa raised to ≈ $1,400/month
The Colombian visa for remote workers requires modest monthly reference income compared with its competitors. Its duration, however, is short, and the Colombian tax residency threshold is quickly crossed.
· Editorial team
Residency
Paraguay: permanent residency still the simplest
Paraguayan permanent residency remains one of the simplest in the world to obtain, and the country's territorial taxation is constitutional. What the scheme does not provide, however, is what it is most often credited with.
· Editorial team
Residency
Mexico: temporary residency still popular with nomads
Mexico has not created a dedicated nomad visa: remote workers there use ordinary temporary residency. This route works, but it leaves the holder in a blind spot regarding the right to work.
· Editorial team
Rankings
Quality of life: Switzerland tops the 2026 rankings
Switzerland regularly dominates quality-of-life rankings. These league tables measure real things, but they take into account neither the cost of entry, nor the obligations borne by a resident, nor how hard it is to find housing there.
· Editorial team
Nomad visas
Montenegro: digital nomad visa extended to up to four years
The extension of Montenegro's digital nomad permit makes it one of the longest in Europe. This duration is its main argument against competing schemes, and it changes its nature: it is no longer a stay, it is a move.
· Editorial team
Taxation
Panama: pure territoriality still attracts entrepreneurs
Panamanian territoriality is long-standing, consistent and solid. It protects the source of income, not the person who receives it — and it is this distinction that decides whether a project makes sense for a French entrepreneur.
· Editorial team
Taxation
Romania: dividend tax rises again
Romania has raised the taxation of dividends, narrowing the gap between its regime and those of its neighbours. The personal rate remains the lowest in the Union, but it is not the one an entrepreneur pays.
· Editorial team
Real estate
Philippines: condos attract foreign retirees
The Philippines attracts foreign retirees with its cost of living and its dedicated visa. Buying an apartment there is possible, but Philippine land law sets a limit that few presentations mention.
· Editorial team
Residency
Paraguay: permanent residency among the simplest in the world
The simplicity of Paraguayan residency is real, and that is precisely what makes it misleading. A document obtained in a few days does not move a tax domicile, and Paraguay has no tax treaty with France.
· Editorial team
Passports (CBI)
Saint Kitts: a time-limited bonus on the Sustainable Growth Fund
Temporary promotions on Caribbean contributions are a recurring practice in the industry. They should be read for what they are: a signal about the state of demand, not an opportunity to seize.
· Editorial team
Banking
Cayman Islands: the financial centre strengthens its transparency
The Cayman Islands levy no tax, and that is a fact. What has changed is not the taxation but the transparency: the jurisdiction publishes, exchanges and registers — which changes how it can be used without changing its rate.
· Editorial team
Taxation
Bulgaria: 10% flat tax and the switch to the euro in 2026
Bulgaria combines the lowest personal tax rate in the European Union with a currency pegged to the euro for many years. Switching to the euro would change less there than one might imagine.
· Editorial team
Cost of living
Colombia: Medellín, Latin America's nomad capital
Medellín has become a leading destination for remote workers in Latin America. The Colombian visa is accessible, but the tax residency threshold is counted over a rolling period — which makes it easier to cross than elsewhere.
· Editorial team
Taxation
Portugal: crypto holders benefit from the long-term 0%
Portugal treats disposals of digital assets differently depending on the holding period. The rule is real, but it applies only to a Portuguese tax resident — and it comes with exceptions that narrow its scope.
· Editorial team
Guides
Exit tax: the three most costly timing mistakes
The exit tax is rarely lost on the substance and often on the timing. Three date mistakes are enough to turn a deferred, then cancelled, tax into a tax that is payable immediately.
· Editorial team
Guides
French schools abroad: the AEFE network in figures
The network of French schools abroad is one of the most concrete arguments for moving abroad as a family. It is also one of the heaviest items of expenditure, and its geographical coverage is very uneven.
· Editorial team
Residency
Costa Rica: the Rentista visa appeals to the self-employed
Costa Rica's rentier category is aimed at people with regular non-salary income. The trade-off is compulsory enrolment in the local social security system, whose recurring cost is rarely anticipated.
· Editorial team
Real estate
Golden Visa: Greece raises its thresholds in sought-after areas
Law 5100/2024 raised the thresholds for the Greek real estate Golden Visa and, above all, widened the gap between high-demand areas and the rest of the country. The programme is not closed: it has become geographical.
· Editorial team
Taxation
Malta: the non-dom regime withstands European pressure
Malta's remittance basis is holding firm, while the United Kingdom has abolished its own. Its resilience comes from its nature: it is an ordinary tax base rule, not an incentive scheme.
· Editorial team
Real estate
Dubai: off-plan property now eligible for the Golden Visa
Making off-plan properties eligible for Dubai's long-term residence permit opens the scheme to younger buyers. It also shifts onto them a developer risk that buying completed properties avoided.
· Editorial team
Passports (CBI)
Saint Kitts: the oldest CBI programme tightens its checks
The world's oldest citizenship by investment programme has reorganised its contribution and its checks. The fee schedule is public, as is the processing timetable — and it explicitly allows for a justified deferral.
· Editorial team
Nomad visas
Cape Verde: a nomad visa three hours from Europe
Cape Verde offers a remote work programme a few hours' flight from Europe. Its duration is short and its income threshold modest: it is a scheme for a stay, not a solution for settling.
· Editorial team
Rankings
Cities: Singapore and Zurich top the rankings for expatriates
City rankings for expatriates regularly put Singapore and Zurich at the top. They measure real things, but from the point of view of an executive whose employer pays for housing and school — which changes everything.
· Editorial team
Taxation
Georgia: the 1% IE status remains popular with freelancers
Georgia's small business status taxes turnover at a very low rate. It remains one of the simplest regimes in the world for a freelancer, provided you accept its three trade-offs.
· Editorial team
Taxation
Bahrain: 0% income tax, residency through real estate
Bahrain combines the absence of direct taxation with the lowest real estate entry threshold in the Gulf. It is a gateway to the region accessible to moderate wealth, with the limits of a narrow market.
· Editorial team
Residency
Bahamas: economic residence one hour from Miami
The Bahamas offer economic permanent residence one hour's flight from Florida, with no income tax. The threshold has been raised and the asset must be held for a decade: these two points change the analysis.
· Editorial team
Guides
Exit tax: automatic deferral reserved for the EU
Deferral of exit tax payment is automatic for moves within Europe and conditional elsewhere. This asymmetry makes the choice of destination a cash-flow decision as much as a life plan.
· Editorial team
Nomad visas
Cape Verde: a nomad visa 3 hours' flight from Europe
Three hours' flight separate Cape Verde from Europe, with no significant time difference. That is the real selling point of the Cape Verdean remote working programme, and it matters more than one might think for a self-employed person.
· Editorial team
Taxation
Italy: the 7% southern regime extended to attract retirees
Italy's regime for foreign retirees taxes foreign-source income at a flat rate, provided they settle in a small municipality in the south. This geographical condition is the heart of the scheme, and its real difficulty.
· Editorial team
Real estate
Portugal: Porto overtakes Lisbon among French buyers
The rent gap between Lisbon and the Porto metropolitan area is considerable, and it is documented by the Portuguese statistics institute. It is Porto's main argument, and it comes down to a ratio of one to two.
· Editorial team
Residency
Philippines: the SRRV retirement visa among the most accessible
The Philippine retirement visa is among the most accessible in Asia. What it does not solve, however, is the question of ownership: Philippine land law reserves land for nationals.
· Editorial team
Nomad visas
Indonesia: the E33G brings closer monitoring of income
Indonesia has stepped up its monitoring of the income of holders of its visa for remote workers. The measure is consistent with its tax residency rule, which is stricter than most of its equivalents.
· Editorial team
Passports (CBI)
Vanuatu: the programme seeks to restore its credibility
Vanuatu is seeking to restore the credibility of its citizenship programme after the suspension of its European visa exemption. It is a difficult exercise: what was withdrawn is not in its hands.
· Editorial team
Taxation
Cayman Islands: zero tax, but a high entry ticket
The Cayman Islands tax nothing, but their entry ticket is high and the cost of island living considerable. The scheme selects a specific audience, and its duration makes it a case apart.
· Editorial team
Taxation
Spain: the Beckham Law opened to company directors
Spain's regime for posted workers has been opened to company directors. For an executive, this changes access but not the mechanics: the regime remains limited to six years and leaves wealth taxation untouched.
· Editorial team
Cost of living
Thailand: retirees' purchasing power at its highest
The purchasing power of a European pension in Thailand depends first on the exchange rate, then on taxation. Both variables change, and the second has changed recently without many people noticing.
· Editorial team
Banking
UAE: opening a bank account becomes simpler for residents
Opening a bank account in the Emirates still depends on the resident identity card. The simplification concerns processing times and digitisation, not compliance checks, which have in fact been tightened.
· Editorial team
Real estate
Dubai: real estate remains the main driver of the Golden Visa
Real estate is the most widely used route to Dubai’s long-term residence permit. It is also the most exposed: the right of residence depends on an asset whose market has already corrected twice in twenty years.
· Editorial team
Residency
Andorra: passive residence tightened by the Omnibus law
The principality has tightened the conditions for its residence without gainful activity. The scheme remains, but its entry cost and physical presence requirements now make it a relocation project, not a mere address.
· Editorial team
Guides
Expat health insurance: what to check
Health insurance is the item that most often decides whether a move abroad is viable, and the one examined last. Five points determine its real value, and none of them appears on the first page of a quote.
· Editorial team
Taxation
Morocco: retirees benefit from an allowance on pensions
Morocco applies an allowance to foreign-source pensions, together with a reduction linked to the transfer of funds. It is this mechanism, not the Moroccan tax scale, that makes the country attractive to a French retiree.
· Editorial team
Taxation
Monaco: a reminder that French nationals there remain taxed in France
A French national living in Monaco remains, in principle, taxable in France. The 1963 bilateral treaty expressly provides for this, and the official Monegasque page itself points it out.
· Editorial team
Real estate
Greece: Golden Visa thresholds raised on popular islands
Greece has raised the threshold for its residency by investment on the most populous islands to the same level as in Attica. The scheme's geography has become the first parameter of any project.
· Editorial team
Guides
Tax residency: the four criteria of Article 4 B of the CGI
Article 4 B of the French General Tax Code (code général des impôts) sets out four criteria for tax domicile, and they are alternative. Just one is enough to make you a French tax resident, however many days you spend elsewhere.
· Editorial team
Nomad visas
Estonia: one of Europe's most demanding nomad visas
Estonia's visa for remote workers requires one of the highest incomes in Europe for a one-year stay. This ratio between requirement and duration makes it a very selective scheme, and one that is little used.
· Editorial team
Rankings
Expats: Dubai in the top 3 destinations for 2026
Dubai tops the expatriation destinations cited by surveys. This ranking describes a flow, not a recommendation: what attracts people is not necessarily what suits them.
· Editorial team
Taxation
Cyprus: residency in 60 days still applies
Cyprus's sixty-day rule remains in force, but its four conditions are cumulative. It is their combination, not the length of presence, that makes the scheme hard to satisfy.
· Editorial team
Passports (CBI)
Grenada: the only Caribbean passport opening the US E-2 visa
Grenada is the only Caribbean programme whose citizens can apply for the US visa for treaty investors. This access rests on a bilateral treaty, and it requires a genuine business project.
· Editorial team
Residency
Malaysia: the Forest City SEZ lowers the MM2H entry ticket
A Malaysian special economic zone offers easier access to the long-stay residence scheme. The relief concerns the entry ticket, not the nature of the permit or its stability.
· Editorial team
Guides
Holding companies: why and where to domicile one
Domiciling a holding company abroad moves nothing if its management stays in France. The deciding criterion is not the commercial register but the place where decisions are made.
· Editorial team
Taxation
Italy: the 7% pensioner regime in the South remains in force
Italy's regime for foreign pensioners was extended in 2026: the population cap for eligible municipalities rose from twenty to thirty thousand inhabitants. The rate and duration, however, have not changed.
· Editorial team
Taxation
Bulgaria: euro adopted without giving up the flat tax
Bulgaria's adoption of the euro does not change its flat rate, which is part of the general tax law. It changes little for a resident: the currency had already been pegged to the euro for thirty years.
· Editorial team
Real estate
Mauritius: doubled duties cool buyers' interest
The increase in Mauritian duties on transactions by non-citizens raises the cost of entry without changing the threshold that opens residence. For a buyer, this cost cannot be recovered on resale.
· Editorial team
Nomad visas
Colombia: nomad visa threshold raised by 23%
The threshold for Colombia's remote worker visa is indexed to the statutory minimum wage, which is rising fast. This mechanism explains the successive increases, and it matters more than today's amount.
· Editorial team
Residency
Malta: the non-dom regime and the GRP still attractive
Malta combines an ordinary tax base rule, the remittance basis, with paid residence programmes. The two are different in nature, and only the first is truly stable.
· Editorial team
Passports (CBI)
Antigua: the UWI option remains the cheapest for families
Antigua and Barbuda offers a contribution option through the university fund, more economical for large families. It is the only Caribbean programme whose cost per person genuinely falls as the household grows.
· Editorial team
Taxation
Italy: those who moved before 2026 keep the €200,000 flat tax
Italy's flat tax for new residents has been raised in dated steps, with no retroactive effect. Three residents under the same regime may therefore pay three different amounts depending on the year they arrived.
· Editorial team
Cost of living
Paraguay: the lowest cost of living in South America
Paraguay has one of the lowest costs of living in South America, and territorial taxation built into its tax system. What it does not offer is a tax treaty with France or any automatic effect on French tax domicile.
· Editorial team
Taxation
Monaco: a reminder that French nationals there remain taxed in France
The 1963 France–Monaco tax treaty subjects French nationals living in Monaco to French tax. It is the most decisive fact in any Monaco plan, and the one most often overlooked by those considering it.
· Editorial team
Residency
Qatar: Golden Visa extended to skilled professionals
Qatar is extending its long-term residence permit to skilled professionals, after opening it through property ownership. For an expat, the real issue lies elsewhere: in the tax residence certificate, which the permit does not replace.
· Editorial team
Guides
Banking abroad: opening an account before you leave
Opening an account abroad before leaving is rarely possible, and rarely useful. The right question is not when to open it, but in what order the residence permit, local ID and bank account follow one another.
· Editorial team
Taxation
Switzerland: lump-sum taxation abolished in another canton
One more Swiss canton has abolished taxation based on expenditure. The federal scheme remains, but its availability depends on a cantonal map that is shrinking, and that must be checked before any project.
· Editorial team
Nomad visas
Thailand: excellent hospitals and an unbeatable cost of living
Thailand combines a renowned private hospital sector with a cost of living far below European levels. Two caveats apply, however, and they concern precisely these two arguments.
· Editorial team
Real estate
Thailand: condos, the only property open to foreigners
In Thailand, a foreigner cannot own land. Condominium ownership is the only form of freehold open to them, within a quota per building — and workarounds are unlawful.
· Editorial team
Nomad visas
Montenegro: Kotor appeals to nature-seeking nomads
Kotor attracts remote workers for its setting and its cost. Yet the bay is the most seasonal area of Montenegro, and it is this seasonality that decides whether living there year-round is feasible.
· Editorial team
Rankings
Tax: the ten most popular 0% jurisdictions
Lists of tax-free jurisdictions circulate widely, and they mislead on one point: none of these destinations can be accessed remotely. All of them now require a genuine presence to have any effect.
· Editorial team
Taxation
Portugal: IFICI opened up to new technology occupations
Portugal's attractiveness regime is tied to a list of eligible activities, which is growing. This mechanism is both its originality and its weakness: eligibility depends on the role performed, not on the applicant's profile.
· Editorial team
Guides
Leaving without mistakes: the checklist for the six months before departure
A departure is prepared in a precise order, and several deadlines are mandatory. Here is what you need to have done six months before, three months before, and on the day of the transfer.
· Editorial team
Residency
Mexico: permanent residency available after four years
Mexican permanent residency is obtained at the end of temporary residency, which lasts a maximum of four years. It is one of the few routes in Latin America that genuinely leads to a lasting status.
· Editorial team
Guides
International removals: the six-month timeline
An international move is organised around practical constraints that administrative procedures ignore. Three of them determine the timeline: the container, pets and the vehicle.
· Editorial team
Taxation
Bahrain: no income tax confirmed for 2026
Bahrain confirms that it does not tax personal income. What deserves attention is not this confirmation but what it leaves aside: the consumption tax, which has doubled.
· Editorial team
Real estate
Portugal: the Golden Visa refocused on investment funds
Portugal's residency by investment scheme has been refocused: real estate is out, investment funds remain. The permit obtained is still what it has always been — a right of residence, not a tax regime.
· Editorial team
Real estate
Spain: the end of the property Golden Visa confirmed
Spain has ended its residency by investment in real estate. The decision is part of a European trend, and it changes nothing for French nationals — who never needed it.
· Editorial team
Nomad visas
Philippines: a digital nomad visa in preparation
The Philippines is preparing a permit for remote workers. Until it is in force, the only question that matters remains land law, which will not change.
· Editorial team
Passports (CBI)
Saint Lucia: the government bond option back in the spotlight
Saint Lucia offers a government bond option alongside the standard contribution. The capital is in principle recoverable, which changes the nature of the outlay — and introduces sovereign risk.
· Editorial team
Taxation
Georgia: HNWI tax residency without 183 days
Georgia allows tax residency to be acquired without spending half the year there, based on a wealth and income criterion. It is an exceptional rule, and it runs into the same limits as its equivalents.
· Editorial team
Residency
Costa Rica: territorial taxation and nature, the “pura vida” option
Costa Rica combines territorial taxation enshrined in law with institutional stability that is rare in the region. What it does not combine with these is a low cost of living.
· Editorial team
Cost of living
Mauritius: a tropical setting on a controlled budget
Mauritius offers a tropical setting with a degree of legal certainty unusual in these latitudes. The budget can be kept under control, provided you distinguish the market aimed at foreigners from the rest of the island.
· Editorial team
Residency
UAE: the Golden Visa with no presence requirement proves popular
The Emirati long-term residence permit does not require continuous presence, unlike ordinary residence visas. This freedom is its main attraction, and it is also what separates it from tax residency.
· Editorial team
Guides
Nationality and double taxation: common misconceptions
Changing nationality does not change which State has the right to tax you. Three misconceptions account for most of the mistakes made on this point, and they can be corrected in a few lines.
· Editorial team
Taxation
Italy: inheritance tax back in the debate
Italian inheritance tax is among the lowest in Western Europe. This parameter weighs more heavily on passing on wealth than the attractiveness regimes that get far more attention.
· Editorial team
Taxation
Bahamas: zero tax one hour's flight from Miami
The Bahamas offer no income tax one hour's flight from Florida. This proximity is their main selling point, and it creates a tax risk that few applicants anticipate.
· Editorial team
Real estate
Switzerland: the Lex Koller still restricts purchases by foreigners
The federal law known as the Lex Koller makes the purchase of a home by a person domiciled abroad subject to authorisation. Settling there opens up the market; investing from a distance does not.
· Editorial team
Nomad visas
Thailand: the DTV also appeals to “soft power” enthusiasts
The Thai long-stay visa also covers cultural purposes: martial arts, cooking, medical treatment. This extension widens the audience, but the tax rule remains the same for all holders.
· Editorial team
Rankings
Safety: the safest cities for expatriates in 2026
Urban safety rankings rest on inconsistent methodologies and averages that hide what matters most. For an expatriate, the relevant question is not the city but the neighbourhood and the lifestyle.
· Editorial team
Taxation
Cyprus: extension of non-dom status to 27 years confirmed
Cypriot non-dom status is said to last seventeen years. A second, longer duration is in circulation, and the difference lies in two notions that Cypriot law distinguishes carefully.
· Editorial team
Residency
Romania: a 10% flat tax and ultra-fast internet for freelancers
Romania combines the lowest income tax rate in the European Union with first-rate digital infrastructure. For a freelancer, however, that rate is not the real issue.
· Editorial team
Residency
Uruguay: Punta del Este attracts Argentine wealth
Punta del Este has been attracting Argentine and Brazilian wealth for decades. What brings it there is not Uruguayan taxation but the country's stability — and this distinction sheds light on everything else.
· Editorial team
Guides
Form 2074-ETD: don't miss the departure return
The return declaring unrealised capital gains in the year of departure is a formality nothing can replace. Forgetting it, or the follow-up returns, makes the tax immediately payable.
· Editorial team
Taxation
Andorra: no wealth tax and no inheritance tax, a lasting advantage
Andorra applies neither a wealth tax nor inheritance duties. For an estate transfer, this factor weighs more over the long term than the income tax cap, which is far more widely discussed.
· Editorial team
Passports (CBI)
Dominica: the cheapest citizenship by investment passport in the Caribbean
Dominica has the lowest contribution of the five Caribbean programmes. The gap with its competitors has narrowed, however, to the point where price is no longer the relevant criterion.
· Editorial team
Real estate
Panama: dollarised real estate reassures investors
The US dollar circulates in Panama, which removes currency risk for an investor. What remains is a local land-title distinction that costs far more than exchange rates ever could.
· Editorial team
Nomad visas
Georgia: 365 days without a visa, a record for French nationals
Georgia allows French nationals to stay for a whole year without a visa. This unmatched duration makes it possible to test a move — provided you know what it does not give you.
· Editorial team
Passports (CBI)
Grenada: visa-free access to China with the passport
Visa-free access to China is among the selling points of the Grenadian passport. Above all, it illustrates what gives a second passport its real value: the destinations your own passport does not open.
· Editorial team
Taxation
Qatar: corporate taxation capped at 10%
Qatari corporate tax is set at a single flat rate, with no scale or brackets. For an entrepreneur, it is the clarity of this regime that matters, more than its level.
· Editorial team
Cost of living
Bali: the nomad paradise keeps its price advantage
Bali’s price advantage remains real outside the international areas of the south. Within them it has largely disappeared, and Indonesian taxation has never been advantageous.
· Editorial team
Guides
How to choose your expatriation country: the 5-step method
Choosing a country to move to by starting from taxation almost always ends in disappointment. Here is the order in which the five questions should be asked, and why taxation comes last.
· Editorial team
Residency
Portugal: citizenship still within reach after five years
Portuguese naturalisation after five years of legal residence remains one of the most accessible in Europe. It does, however, require a language condition and effective residence that the permit alone is not enough to establish.
· Editorial team
Guides
Choosing your country: five criteria beyond taxation
Taxation is the easiest criterion to compare, which is why people stop there. Yet five others more often decide whether a move succeeds or fails.
· Editorial team
Taxation
Malta: effective corporate tax of 5% through the refund system
The often-quoted Maltese effective rate results from a refund mechanism for shareholders. The mechanism is real, but it is far from automatic and requires a structure maintained by a local professional.
· Editorial team
Real estate
Greece: rental yields attract European landlords
Greek rental yields attract European landlords. Three elements are almost always missing from the calculation: the taxation of rents, the real charges and the regulation of short-term rentals.
· Editorial team
Rankings
Nomads: the best cities for remote work in 2026
City rankings for remote workers measure cost and connectivity. They ignore the two variables that really decide: time difference and the tax residency threshold.
· Editorial team
Taxation
Romania: taxation remains under budgetary watch
Romanian taxation is regularly adjusted under budgetary pressure. The personal rate, however, has not moved: it is the micro-enterprise regime that serves as the adjustment variable.
· Editorial team
Residency
Costa Rica: the Pensionado still popular with retirees
Costa Rica’s retiree category remains widely used by French nationals. Its real cost includes a compulsory social security contribution whose amount rises with declared income.
· Editorial team
Guides
CBI or residency: which route for your plan?
Citizenship and residency meet two different needs, and one never replaces the other. Asking the questions in the right order rules out most plans before they cost anything.
· Editorial team
Taxation
UAE: the France–UAE tax treaty secures departures
A tax treaty only secures a departure if it can be invoked. For the Emirates as elsewhere, this requires a tax residency certificate, which the residence permit does not replace.
· Editorial team
Real estate
Turkey: the weak lira attracts foreign-currency buyers
The weakness of the Turkish lira makes local real estate attractive to a buyer with foreign currency. It also makes the exit uncertain, and the citizenship threshold is expressed in a different currency from the market.
· Editorial team
Nomad visas
Croatia: the non-renewable nomad visa, a limit to be aware of
Croatia’s stay for digital nomads cannot be renewed back to back. This limit is by design, not by accident: it follows from the tax advantage the scheme grants.
· Editorial team
Cost of living
Morocco: high purchasing power three hours from Paris
Morocco combines a low cost of living with being three hours from Paris. Yet its standard taxation is not light: it is the regime for pensions that makes the country worthwhile.
· Editorial team
Taxation
Greece: the €100,000 non-dom regime targets the very wealthy
The Greek regime for high-net-worth individuals is based on an annual flat-rate tax and an investment in the country. It becomes worthwhile only at a level of foreign income that few taxpayers reach.
· Editorial team
Passports (CBI)
Dominica: the real estate option revived for investors
The real estate option in Caribbean programmes is presented as recoverable, unlike the donation. The difference is real on paper, and far more uncertain at resale.
· Editorial team
Residency
Malaysia: foreign income exempt until 2036
Malaysia's exemption for foreign-source income is presented as secured until a distant date. In reality its scope has been adjusted several times, and it has to be checked category by category.
· Editorial team
Guides
Moving abroad as a family: check the schools first
For a family with school-age children, the availability of a place in a suitable school decides the destination. It is the only variable in an expatriation project that cannot be negotiated.
· Editorial team
Taxation
Switzerland: private capital gains on securities not taxed
Switzerland does not tax private capital gains on securities. The rule is real and long-standing, but it has an exception aimed precisely at those who actively manage their portfolio.
· Editorial team
Real estate
Dubai: rents rising again in 2026
Dubai rents follow a cycle that the rent increase cap cushions without eliminating. For a tenant, the issue is less the level than the gap between an old lease and a new one.
· Editorial team
Rankings
Healthcare: the best systems for expatriates
Comparing healthcare systems makes no sense for an expatriate: what matters is what they are entitled to, and what they will have to pay. Four configurations cover almost every situation.
· Editorial team
Taxation
Portugal: taking stock one year after the end of the NHR
One year after the non-habitual resident status was closed, Portugal remains a highly sought-after destination. What has changed is not the country's appeal but the audience it targets.
· Editorial team
Residency
Bahamas: annual residence more accessible than permanent residence
Bahamian annual residence is much more accessible than economic permanent residence. It does not, however, offer the same security, the same rights or the same tax effect.
· Editorial team
Guides
2025 in review: the year of major tax reforms
A single logic runs through recent reforms: incentive regimes are tightening, no-tax jurisdictions are demanding real presence, and transparency is spreading. Three movements, one direction.
· Editorial team