Our recommended countries in 2025
Here is our selection of countries for an attractive lifestyle:
1. Italy
Flat tax for new residents: Annual flat tax of €100,000 on foreign income
Exemptions on foreign income: Tax exemption on foreign income for new residents under certain conditions.
Tax incentives for retirees: Reduced tax rate of 7% for foreign retirees settling in certain southern regions.
2. Monaco
No income tax: With the exception of French nationals, Monegasque residents are not liable for income tax capital gain tax. No inheritance tax between spouse and children.
Attractive gift and inheritance tax regime: Only assets located or having their registered office in the Principality are subject to gift and inheritance tax.
3. France
One of the largest tax treaty network allows an efficient of your wealth before your arrival in France
12.8% of flat tax on your portfolio income and dividends
Lump-sum regime for inbound taxpayers: Up to 8-year income tax exemption on certain foreign-sourced income for new residents under the "impatriate regime."
Wealth tax (IFI) scope limited: Applies only to real estate. 5 years exemption on non-French property for new residents.
No exit tax after 2 years: Capital gains tax on expatriation applies but is waived if assets are not sold within 2 years of departure (5 years for non-EU).
US persons: No exemption from FATCA reporting or US worldwide taxation; US citizens remain taxable in the US despite French residency benefits.
4. Dubai (United Arab Emirates)
No personal income and capital gain tax
Free zones: Tax exemptions for businesses established in free zones.
No wealth tax: No taxation on wealth or inheritances.
5. Switzerland
Cantonal and communal taxation: Tax rates vary by canton and commune, allowing significant optimization.
Lump-sum taxation: For wealthy foreigners, tax is calculated based on living expenses rather than income.
No capital gains tax: No taxation on capital gains for individuals.
6. Portugal
Non-habitual resident (NHR) regime: Tax exemption on foreign income for ten years.
Taxation on pensions: Reduced tax rate of 10% on foreign pensions.
No wealth tax: No taxation on wealth, making it attractive for high-net-worth individuals.
7. Spain
Impatriate regime ("Beckham Law"): Favorable flat tax rate of 24% on foreign income for six years.
Tax deductions: Possible deductions for temporary residents and foreign workers.
Large tax treaty network allowing avoidance of double taxation: Bilateral treaties to avoid double taxation on international income.
8. United Kingdom
End of Non-Dom regime: The remittance basis has been abolished from April 2025 (lien vers l'article BLOG).
New FIG regime for new residents: Full exemption on foreign income and gains for 4 years, available to individuals not UK-resident for the past 10 years.
Transitional tax relief: Former non-doms may repatriate foreign assets at reduced tax rates (12–15%) for 3 years (Temporary Repatriation Facility).
Inheritance tax reform: Shift to residence-based system; long-term residents (10 out of 20 years) liable on worldwide assets, with continued exposure after departure.
Trust taxation changes: Foreign-source trust income now taxable for UK-resident settlors with retained interests; trust assets subject to UK inheritance tax for long-term residents.
9. South America (Paraguay and Uruguay)
These 2 South American countries offer an attractive tax regime for individuals and companies, and a nice lifestyle for those wishing to invest and spend time in latine America. These 2 countries also benefit from a large tax treaty network and favorable trading activity, thanks to the Mercosur market. We can assist you to establish and invest yourself in these countries.
