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Heading for the sun?
Key points
- Relocating to sunnier shores has become an increasingly feasible option for some UK individuals.
- A client’s personal circumstances such as family size ‘home’ country taxes and investments will influence any decision.
- Portugal’s non-habitual resident regime can benefit people who have not been resident in Portugal in the previous five calendar years.
- Under Italy’s new resident regime the taxpayer must pay an annual lump sum of €100 000 in relation to foreign-sourced income.
- Individuals in Spain will be taxed as non-residents for the first year of tax residence and for the following five years.
At a time when technology enables many to work from anywhere and families to stay connected regardless of distance relocating to sunnier shores has become an increasingly feasible option. Changes to the international geopolitical landscape visa options and financial opportunities are all motivating people to move overseas permanently. The chance to...
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