Tax regimes by theme
Three cross-cutting readings of the tax regime summaries in our country guides: how each country treats foreign-source income, how it taxes companies, and which regimes it offers new residents. Figures stay on each country page, with their source.
Foreign income
Worldwide income, territorial taxation, remittance basis or temporary exemption: each country's answer to the question “from which geographic source?”, regime by regime.
38 countries
Company taxation
General and special company regimes (free zones, small businesses, global minimum tax for large groups), with their conditions. The shareholder's taxation is covered separately, on the country page.
38 countries
Regimes for new residents
Lump-sum regimes, inbound workers, non-domiciled residents, retirees, nomads: the special, temporary or conditional regimes open to people who move in. Each has its own conditions and duration.
34 countries
Key terms
- Tax residence
- the country that taxes a person on their income, according to presence, home or centre-of-interests criteria specific to each country.
- Worldwide income
- a resident is taxed on all income wherever it arises; tax treaties prevent double taxation.
- Territorial taxation
- only locally sourced income is taxed; foreign-source income is not, save for exceptions set by law.
- Remittance basis
- foreign income is taxed only if it is brought into the country.
- Domicile
- a notion distinct from residence in some countries (Malta, Cyprus); a non-domiciled resident may benefit from a special regime there.
An invoice to a foreign client, a payment received on a foreign account and foreign-source income are not the same thing. A company registered abroad does not move the place where the business is carried on, nor the residence of its director.