Tax
Every piece we have published on tax. Dated, sourced, and written under a name.
Iran tax residency: the six-month rule is the least of your problems
Who counts as Iranian tax resident, the 15-25% bands, what foreign staff and returning diaspora face, and why the tax is the easy part. Verdict inside.
Hong Kong company formation in 2026: an hour to register, a quarter to bank
Hong Kong company formation for a non-resident founder: the 8.25% tier, the offshore claim the IRD dismantles, FSIE and the bank problem. Verdict inside.
Denmark's 27% researcher tax scheme: seven good years, then the cliff
Denmark's 27% scheme in 2026: who qualifies, the ten-year rule, what year eight costs, the exit tax on shares. Our verdict on who should take it.
Chile's three-year tax exemption is real. So is the wall in year four
Chile exempts new residents' foreign income for three years, then taxes worldwide at up to 40%. Who qualifies, what year four costs, how Uruguay compares.
Belarus residency and taxes: cheap on paper, unbankable in practice
Belarus's residence routes, the 13/25/30% tax bands, the Hi-Tech Park regime and its non-CRS status — plus who should touch it (almost nobody).
Setting up a Gibraltar company in 2026: what to do, and what it costs
A practical guide to Gibraltar company formation. What the state charges, what the work involves, what moves the price — and what a file with us has averaged in 2026.
There are 51 tax residencies that don't report you. You will hate 50 of them.
51 of the 165 countries we track sit outside CRS. The biggest is the United States. Here is what the non-reporting list actually buys you — and what it costs.
Malta income tax rates: the 35% headline and what foreigners actually pay
Malta income tax rates: real brackets to 35%, the non-dom remittance basis, 15% regimes, 8% property tax — and a verdict on who actually pays what.
Gibraltar company formation in 2026: process, timeline and who it's actually for
Gibraltar company formation, straight: the process, the real timeline, 15% territorial tax, no VAT — and our verdict on who should bother.
Cayman Islands taxes: what zero actually costs
Cayman Islands taxes explained: 0% income, corporate and capital gains tax, 7.5% stamp duty — what zero really costs and our verdict on who should go.
Canada departure tax: how the deemed disposition on leaving Canada works
Canada's departure tax explained: the deemed disposition on leaving Canada, what's exempt, the interest-free deferral — and a verdict on timing your exit.
10 countries where the wealthy move themselves, their companies and their trusts
A US passport now costs $450 to hand back. The exit tax is the expensive part. Germany taxes gains you never realised. Norway's billionaires simply left. Here is what leaving actually costs in every rich country, and the ten places the wealthy move themselves, their holding companies and their trusts. Verdict inside.
Your crypto just joined the bank statement
CARF and the expanded CRS went live on 1 January 2026. The verdict: on-chain privacy from your home tax office is now a scheduling problem, not a strategy.
Why your bank hangs up when you say you're American
It is not personal and it is not illegal. FATCA turned every foreign bank into an IRS reporting agent. And for many of them, the cheapest response to a US client is no.
Uruguay's tax holiday still holds. The entry fee just went up
Uruguay kept its 11-year foreign-income holiday but repriced the door in 2026. Who still qualifies free, who gets priced out, and the once-only trap.
Japan shut the cheap door and kept the death tax
Japan made its Business Manager visa six times harder in October 2025. But the real trap for relocating wealth is its worldwide inheritance tax. The verdict.
Britain's 12% window is closing, and it won't reopen
Britain's Temporary Repatriation Facility lets ex-non-doms bring offshore wealth onshore at a flat 12%, but only until 2027. The verdict: don't wait.
The Cayman Islands charge you at the border instead
The Cayman rate table is one line long and every line says zero. Here is what replaces it, and the two qualifiers that decide your actual bill.
Malta's 35% is a headline almost nobody pays
Malta's headline rate is 35%. Trading profits land near 5%, and non-doms' foreign capital gains land at zero. The real rates, and the catch.
Italy's flat tax is not what the romantics think
Italy's flat-tax regime suits the genuinely globally rich and burns the romantics. How it compares with Greece and Portugal. Verdict inside.
Is Paraguay really a zero-tax country? Four people, four answers
Paraguay is sold as a zero-tax country. It is not zero, it is territorial at 10%. Four composite cases showing who pays nothing and who pays plenty.
Gibraltar incorporates in three days. The bank is the hard part
Gibraltar gives you a company in three working days for GBP 100. Getting it banked, and keeping the 15% territorial break, is the hard part.
Cyprus's 20% capital gains tax that hardly anyone pays
Cyprus taxes capital gains at 20%, but only on Cyprus property. Securities are exempt. What the 2026 reform changed, and what non-dom really buys.
Will you be a covered expatriate?
The US exit tax has three tests. Fail one and you are covered. The 2026 figures, Form 8854, and the green card trap at eight of fifteen years.
The end of non-dom
The UK abolished non-dom on 6 April 2025. The 4-year FIG regime, the 12% repatriation window closing in 2028, and the IHT tail that is not 10 years.
The 183-day rule is a myth
Day counting is one test among several and rarely the decisive one. What treaty tie-breakers actually turn on, and why keeping the house loses cases.
Reading is not advice
None of this knows anything about you. When you want an answer that does, we are here.