Tax-Driven Relocation of High Net Worth Individuals: Where to Run to?

Journal
Van Zantbeek, A.
Belgium; Luxembourg; Spain; Switzerland; United Kingdom
European Taxation 2010 (Volume 50), No. 5
FormatPDF
USD
45

In this article the author examines various jurisdictions that offer favourable tax regimes for high net worth individuals, including Belgium, Luxembourg, Spain, Switzerland and the United Kingdom. The author concludes that, from a tax viewpoint, Belgium, Switzerland and the United Kingdom appear to be more beneficial than Luxembourg and Spain.