Cas patrimoniaux
Comment fonctionnent réellement les régimes fiscaux, les programmes de résidence et les structures de capital.
The Caribbean: citizenship by investment and the 2024 US$200k floor
Five Caribbean programs agreed a single minimum contribution of US$200,000 from 1 July 2024 — citizenship with visa-free access to many countries in months, not years.
Greece: the Golden Visa and its new property thresholds
A renewable residence permit for a property investment: from 1 September 2024 the threshold is €800,000 in the most in-demand areas and €400,000 elsewhere; €250,000 survives only for restoration and commercial-to-residential conversions.
Italy: the flat tax for new residents (Art. 24-bis)
A single flat tax on all foreign income — €100,000 a year, doubled to €200,000 for those relocating after 10 August 2024, for up to 15 years.
Malta: the golden passport and the 2025 EU Court ruling
EU citizenship for a contribution from €600,000 plus a property purchase from €700,000 — a program the EU Court ruled unlawful on 29 April 2025, and the last citizenship-by-investment scheme in the Union.
Portugal: the NHR regime and its 2024 sunset
A 20% flat rate on qualifying income plus broad foreign-income relief for 10 years — the regime closed to new applicants on 1 January 2024 and was replaced by IFICI.
Singapore: the family office, the 13O/13U regimes and the VCC
Tax exemption for qualifying fund income under the 13O and 13U schemes — from S$5 million in assets (13O) or S$50 million (13U), usually through a VCC structure.
Switzerland: lump-sum taxation (the forfait)
Tax based not on worldwide income but on living expenses: the base is at least seven times rent and no lower than the federal minimum of CHF 435,000 (2026), for wealthy foreigners not working in Switzerland.
UAE: the 10-year Golden Visa and zero income tax
A renewable 10-year residence and 0% personal income tax — from a property investment of AED 2 million (about US$545k); a 9% corporate tax applies separately, at the business level.