Special tax regimes for individuals (UK, Italy and Switzerland) : Recent developments

January 2021 /

• International

Short discussion on some interesting points and developments related to special tax regime available for wealthy individuals in Switzerland, the UK and Italy :

• Efforts made in Italy to make foreigners moving there, eg kind of non domiciliated regime and, as from 2019, new tax incentives;
• Uncertainties associated with Brexit and potential increase of taxation in the UK, eg tax increase on capital gains or an inheritance tax reform;
• Lump-sum taxation regime in Switzerland is, as from January 1, 2021 (end of a transition period) more expensive.

Interview is a collaboration between José Pedro AGUIAR-BRANCO Advogados (JPAB), a Portuguese law firm, and Yours Business & Family Advisory.

Our two firms will keep a close eye on developments in those areas and are always available to discuss international tax and estate planning measures.

Original interview is in English but subtitles are available in many languages.