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Guides and analysis on residency, companies and Plan B
Independent guides on tax residency, relocation, companies, citizenship, banking and wealth protection. Choose a topic or a country.
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- Tax residency & Non-DomWhere you are taxed, Non-Dom, the 60-day rule and treaties.17 articles
- Relocation & permitsPermits, registration, costs and the order of the move.6 articles
- Companies & holdingsCompanies, holdings, IP Box, VAT and offshore vehicles.21 articles
- Citizenship & passportsSecond citizenship and the path to a passport.3 articles
- BankingAccounts, KYC and the rules that decide approvals.3 articles
- Wealth protectionTrusts, foundations and lawful privacy.8 articles
- Leaving your home countryExit tax, deregistration and leaving cleanly.3 articles
- Plan BA second residence outside the EU, country by country.12 articles
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Latest analysis
- Tax residency & Non-Dom · CyprusCyprus tax residency checklist 2026: what to check before 31 December11 min read
- Tax residency & Non-Dom · CyprusTax Treaty Tie-Breaker Rule 2026: Who Wins When Two Countries Claim You17 min read
- Relocation & permits · CyprusCyprus Yellow Slip 2026: MEU1 for EU Citizens, and the Right Permit if You Are Not EU26 min read
- Plan B · Saudi ArabiaSaudi Premium Residency and Bahrain Golden Residency 2026: the Gulf Plan B Beyond Dubai24 min read
- Companies & holdings · CyprusCyprus CFC Rules 2026: No CFC for Individuals, and What That Does Not Mean24 min read
- Tax residency & Non-Dom · PanamaPanama Tax Residency 2026: Off the EU Blacklist, the 183-Day Certificate, and How Costa Rica and Uruguay Compare24 min read
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- 01Cyprus Non-Dom in 2026: What It Really Is, Who It Fits, and Who Should Skip It10 min read
- 02The Cyprus 60-Day Rule in 2026: How It Really Works and Eight Common Misreadings8 min read
- 03Tax Treaty Tie-Breaker Rule 2026: Who Wins When Two Countries Claim You17 min read
- 01Relocating to Cyprus in 2026: The Complete Guide, in the Order That Actually Works10 min read
- 02Cyprus Yellow Slip 2026: MEU1 for EU Citizens, and the Right Permit if You Are Not EU26 min read
- 03Cost of Living in Cyprus 2026: Real Monthly Budgets for Larnaca, Limassol, Paphos and Nicosia11 min read
- 01International Company Structures: Why Simple Usually Beats Clever7 min read
- 02Cyprus Company Formation in 2026: What a Cyprus LTD Can Do for You, and What It Cannot7 min read
- 03Cyprus Holding Company 2026: Keep More of Every Dividend and Every Exit16 min read
- 01Cyprus for the Long Run: Non-Dom Year by Year, Permanent Residence and the Cypriot Passport in 202622 min read
- 02Five Caribbean passports from USD 200,000: Dominica, Antigua, Grenada, St Lucia and St Kitts in 202623 min read
- 01Banking After You Move Abroad: How KYC Really Works, and Why Accounts Get Refused7 min read
- 02Cyprus Business Bank Account 2026: EMI vs Bank and the Second Account That Keeps You Free22 min read
- 01Asset Protection and Privacy After a Move Abroad: What Is Realistic in 20267 min read
- 02Private Foundations Compared in 2026: Liechtenstein, Nevis, Panama and the Jurisdictions That Still Matter22 min read
- 01Leaving a High-Tax Country for Cyprus in 2026: The Exit Side, Country by Country18 min read
- 02German Tax Residency in 2026: Every Way Germany Can Tax You as a Resident, and How to Leave Cleanly42 min read
- 01Cyprus as Your EU Base, a Plan B Outside the EU: How the Two Fit Together in 202611 min read
- 02The UAE as a Plan B Residence in 2026: Company Visa, Green Visa, Golden Visa and Who It Suits12 min read
- 03Panama as a Plan B Residence in 2026: Friendly Nations, Qualified Investor, Pensionado and Who It Suits14 min read
- 01Cyprus Non-Dom in 2026: What It Really Is, Who It Fits, and Who Should Skip It10 min read
- 02Relocating to Cyprus in 2026: The Complete Guide, in the Order That Actually Works10 min read
- 03Cyprus Company Formation in 2026: What a Cyprus LTD Can Do for You, and What It Cannot7 min read
- Tax residency & Non-Dom · CyprusCyprus tax residency checklist 2026: what to check before 31 DecemberThe tax year closes on 31 December. Six checks for Cyprus tax residence under the 2026 rules.11 min read
- Tax residency & Non-Dom · CyprusTax Treaty Tie-Breaker Rule 2026: Who Wins When Two Countries Claim YouTwo countries say you are their tax resident. The treaty picks one in four fixed steps. What each step looks for, and the papers that win it.17 min read
- Relocation & permits · CyprusCyprus Yellow Slip 2026: MEU1 for EU Citizens, and the Right Permit if You Are Not EUThe Yellow Slip is issued at the appointment when the file is complete and never expires. Who gets it, what the file shows, and permits for non-EU spouses.26 min read
- Plan B · Saudi ArabiaSaudi Premium Residency and Bahrain Golden Residency 2026: the Gulf Plan B Beyond DubaiTwo Gulf residences without a sponsor: Saudi Premium Residency from SAR 100,000 a year and Bahrain Golden Residency. Who qualifies, and the tax traps.24 min read
- Companies & holdings · CyprusCyprus CFC Rules 2026: No CFC for Individuals, and What That Does Not MeanCyprus applies CFC rules to companies, not to people. Here is what that gives you as a resident, and the six things it does not switch off.24 min read
- Tax residency & Non-Dom · PanamaPanama Tax Residency 2026: Off the EU Blacklist, the 183-Day Certificate, and How Costa Rica and Uruguay ComparePanama left the EU blacklist in October 2026 but stays on the watch list. What tax residence there really takes, and how Costa Rica and Uruguay compare.24 min read
- Companies & holdings · CyprusCyprus VAT and OSS for Digital Services 2026: One Return for 27 Countries, and How We Set It Up RightSelling software, courses or apps to EU consumers from a Cyprus company? The EUR 10,000 threshold, the OSS return, customer evidence and how we run it.30 min read
- Companies & holdings · Hong KongHong Kong vs Singapore 2026: Company, Bank and Tax, and How We Choose the Right One for YouTwo Asian hubs, two philosophies. Setup, directors, profits tax, banking, treaties with Germany and Romania, and the EU rules that follow you home.26 min read
- Tax residency & Non-Dom · AndorraAndorra vs Monaco in 2026: 90 Days for the Permit, 183 for the Tax Home, and How We Make the Right One YoursAndorra or Monaco in 2026? The permit asks about 90 days, the tax home asks far more. Costs, fees, taxes, home-state rules, and how both compare with Cyprus.24 min read
- Companies & holdings · CyprusCyprus IP Box 2026: About 3% Effective Tax on the Software and Patents You Build, and How We Set It Up RightThe Cyprus IP Box in 2026: an 80% deduction turns the 15% rate into about 3% on profit from IP you develop. How the nexus rule works and how we build it.29 min read
- Tax residency & Non-DomTaxation Is Theft: The Question That Ends the "Fair Share" ArgumentIf taxes became optional tomorrow, who would still pay? One question, a highway robber and a story you won't see coming.19 min read
- Companies & holdings · CyprusZypern-Organschaft 2026: How Austrians Get Business Profit Taxed at 15% Without MovingThe Austria-Cyprus treaty lets an Austrian resident have business profit taxed at about 15% in Cyprus, without moving. How the structure works and what it takes.12 min read
- Tax residency & Non-Dom · CyprusCrypto Tax in Cyprus 2026: The 8% Rate, the Loss Trap, the Keys Trap and How Cyprus ComparesCyprus taxes crypto gains at a flat 8% from 2026. What counts as a disposal, why losses expire, how your old home can still tax you, and how Cyprus compares.22 min read
- Companies & holdings · CyprusCyprus Holding Company 2026: Keep More of Every Dividend and Every ExitWhat a Cyprus holding does for business owners in 2026, in plain words: no Cyprus corporate tax on dividends or income tax on share gains, no Cyprus withholding, and three examples in numbers.16 min read
- Tax residency & Non-Dom · ItalyLump-Sum Tax Regimes in Europe 2026: Italy, Switzerland, Greece and the Cyprus Non-Dom AlternativeItaly now charges €300,000 a year, Switzerland taxes spending, Greece asks €100,000. How lump-sum regimes work in 2026 and how Cyprus Non-Dom compares.17 min read
- Companies & holdings · CyprusAudit or Review for Your Cyprus Ltd in 2026: The New EUR 300,000 Threshold, the Two-Year Test and What Still Needs an AuditorSince 6 February 2026 a small Cyprus Ltd with turnover up to EUR 300,000 may choose a review instead of an audit. Who qualifies, from when, and the traps.29 min read
- Wealth protection · CaribbeanThe Nevis Multiform Foundation with an LLC Beneath It: A Two-Layer Structure That Changes Form When Your Life Changes CountryA Nevis Multiform Foundation on top, a Nevis LLC underneath. Why two layers, how the foundation changes form when you move, and where home tax bites.26 min read
- Citizenship & passports · CaribbeanFive Caribbean passports from USD 200,000: Dominica, Antigua, Grenada, St Lucia and St Kitts in 2026Five Caribbean citizenship by investment programmes, one USD 200,000 floor: what each passport gives you in 2026 and what changed in the EU, US and UK.23 min read
- Tax residency & Non-Dom · CyprusCyprus Salary or Dividend in 2026: The 50% and 20% Exemptions, no SDC for Non-Doms and the Mix That Fits YouSalary or dividend from your Cyprus company? How the 50% and 20% exemptions, the 2026 bands and no SDC for Non-Doms combine, and where Germany and Romania bite.23 min read
- Leaving your home country · GermanyGerman Tax Residency in 2026: Every Way Germany Can Tax You as a Resident, and How to Leave CleanlyGermany has no 183-day rule. A key to a home, a family left behind, a public pay slip or six months in one stretch can each make you taxable on everything.42 min read
- Wealth protection · Cook IslandsCook Islands Trust vs Nevis Trust vs US DAPT in 2026: Which Asset Protection Trust Holds, and for WhomCook Islands, Nevis or a US DAPT? How the strongest asset protection trusts work in 2026, where they fail, and why your residence decides the tax.19 min read
- Banking · CyprusCyprus Business Bank Account 2026: EMI vs Bank and the Second Account That Keeps You FreeOne account is a single point of failure. How a Cyprus company builds a banking stack in 2026: EMI or bank, a second account abroad, and the file banks accept.22 min read
- Wealth protection · CaribbeanThe Nevis Multiform Foundation in 2026: One Entity, Four Forms, and When It Earns Its PlaceA Nevis entity that can be a foundation, trust, company or partnership and change form later. What the Ordinance says, who it suits and where tax bites.18 min read
- Wealth protection · LiechtensteinPrivate Foundations Compared in 2026: Liechtenstein, Nevis, Panama and the Jurisdictions That Still MatterLiechtenstein, Nevis, Panama, Jersey, Malta and more: how private foundations really work in 2026, what changed in Panama and why residence decides.22 min read
- Tax residency & Non-DomCompliance Residency or Tax Residency? The Difference That Decides Where You Pay, and Where You Can BankA compliance residency lets you stay and bank. Tax residency makes you pay. Why mixing them up costs money and what banks really ask in 2026.28 min read
- Companies & holdings · CyprusPlace of Effective Management in Cyprus: The Complete 2026 Guide to Company Tax ResidenceWhere is your Cyprus company really resident? The full 2026 guide: Cyprus law, case law, OECD tie-breakers, home-country tests, evidence and a board checklist.25 min read
- Tax residency & Non-Dom · GeorgiaGeorgia for High Net Worth Individuals: Tax Residence Without a Day Count, a Bank Account in an Afternoon, and Armenia as Your Second DoorGeorgia grants tax residence to wealthy individuals without the 183 days. How the HNWI status works in 2026, banking in Tbilisi and Armenia as a second door.23 min read
- Wealth protection · CyprusWhat Cyprus Does Not Do: EU Judgments Are Enforced Without a New Trial, and How to Build Asset Protection That HoldsA judgment from another EU court is enforceable in Cyprus without a new trial. What that means for asset protection, and what a Cyprus structure can still do.17 min read
- Wealth protection · LiechtensteinLiechtenstein Foundation and Banking in 2026: Foundations First, Banking Second, and How It Compares with CyprusLiechtenstein's real strength is its foundation law, not secret accounts. How a private-benefit foundation works, what it costs in tax and how it compares.19 min read
- Companies & holdings · BVIBVI Company in 2026: Why We No Longer Recommend the British Virgin Islands, and What We Use InsteadThe BVI is on three lists in 2026: Cyprus low-tax, FATF increased monitoring and the EU Annex II. Why we stopped recommending it, and the alternatives.17 min read
- Companies & holdings · CyprusCyprus Low-Tax Jurisdictions List 2026: 5% Withholding on Dividends to Associated Companies, and What It Means for Your StructureCyprus now withholds 5% on dividends to associated companies in listed low-tax jurisdictions, 17% for EU-listed ones. The 2026 list and what to do.16 min read
- Companies & holdings · CyprusA Cyprus Company Without Moving to Cyprus: The Honest Arithmetic, Why Management Decides Where It Is Taxed, and When It Still Makes SenseKeep a Cyprus company and stay at home? A company is taxed where it is managed, dividends where you live. When it works and when it does not.17 min read
- Companies & holdings · EstoniaAn EU Company Without Moving: Estonia, Bulgaria and Hungary Compared, Why e-Residency Is Not Residency, and What It Costs at DistributionEstonia, Bulgaria or Hungary without moving? e-Residency is not residency, the OÜ costs most at distribution, and where the company is taxed.20 min read
- Plan B · ChileChile as a Plan B Residence in 2026: Temporary Routes, Permanent After Two Years, the Three-Year Foreign-Income Window, and When It Beats CyprusLatin America Plan B. Chile: rentista and investor temporary routes, 24 months to permanent, absences, 183-day tax residence, Cyprus fit.19 min read
- Leaving your home country · GermanyYear-End Exit Tax and Cyprus: Why Anyone Leaving on 31 December Must Assess NowLeaving for Cyprus on 31 Dec? Exit tax and valuations fix on that day. Assess in October: German § 6 AStG as the deep model, plus NL, UK, BE, FR and RO notes.29 min read
- Tax residency & Non-Dom · CyprusCyprus Non-Dom Dividends: How the no-SDC rule on Dividends and Interest Works for Non-Dom Residents, and Why GESY Stops at EUR 4,770No SDC on dividends and interest for Non-Dom residents, GESY capped at EUR 4,770: the mechanics, the 2026 reform, foreign dividends and three worked cases.21 min read
- Tax residency & Non-Dom · ThailandThailand LTR vs DTV in 2026: Why the DTV Is a Visa, Not a Tax Regime, How the 2024 Remittance Rule Works, and When Cyprus Beats BothThailand Plan B: the DTV is a visa, not a tax regime. LTR categories, the 180-day test, the 2024 remittance rule, the LTR foreign-income exemption and Cyprus.18 min read
- Wealth protection · CyprusCyprus International Trust: Why the Window Closes on 31 December of the Move YearSettlor must not be Cyprus tax resident the year before creation. Create the trust in the move year, by 31 December, while the prior-year test still works.19 min read
- Companies & holdings · CyprusYour Own Cyprus LTD as Sole Shareholder, Director and Secretary: The Complete 2026 GuideOne person can own, direct and be secretary of a Cyprus LTD. How to set it up step by step, register it, and run the 2026 calendar without surprises.20 min read
- Companies & holdings · MadeiraMadeira 5% CIT: Licences Until 31 December 2026, Real Jobs RequiredNew Madeira IBC licences close on 31 December 2026. How the 5% CIT works, the job rules, the benefit caps, and when Cyprus is the better fit.20 min read
- Relocation & permits · CyprusMoving to Cyprus from the UK: The Complete 2026 Relocation GuideMoving to Cyprus from the UK in 2026: UK tax after you leave, which Cyprus permit applies after Brexit, residence and Non-Dom, how UK income is taxed, and the step by step order.21 min read
- Tax residency & Non-Dom · CyprusUK pension in Cyprus: how it is taxed (2026)How a UK pension is taxed once you live in Cyprus in 2026: the foreign pension option, the yearly choice, government service pensions and lump sums.3 min read
- BankingCRD VI and Non-EU Banks from 11 January 2027: What Changes for EU Residents, and What Does NotFrom 11 January 2027 banks outside the EU need an EU branch to serve EU residents. What Article 21c changes, what it leaves alone, and when Cyprus is cleaner.21 min read
- Tax residency & Non-Dom · CyprusThe Cyprus 60-Day Rule Calendar: Why 2026 May Already Be Lost and How to Start Clean on 1 January 2027Stayed home since January? Your 2026 is gone under the 60-day rule. The day counts, the 2 November cut-off and a step-by-step plan for a clean 2027 start.22 min read
- Companies & holdings · USAWyoming LLC held by a Seychelles IBC: the two layer structure for Cyprus Non-Doms, built properlyEvery single layer structure for a Cyprus Non-Dom forces a compromise.22 min read
- Companies & holdings · Marshall IslandsMarshall Islands LLC for Cyprus residents: a Delaware style chassis in the Pacific, and when it beats SeychellesThe Marshall Islands registry is better known to shipowners than to founders.22 min read
- Companies & holdings · SeychellesSeychelles IBC and the Cyprus Non-Dom: how the structure works in 2026, and how it failsCyprus raised its corporate income tax to 15% from 1 January 2026.21 min read
- Companies & holdings · USAUS LLC for Cyprus residents: Wyoming, New Mexico or Delaware, and the tax trap nobody mentionsForming a US LLC takes an afternoon.23 min read
- Companies & holdings · CyprusOffshore structures for Cyprus residents in 2026: which vehicle, when, and whyMost people choose an offshore company the way tourists choose a restaurant: by the photo on the door.25 min read
- Relocation & permits · GermanyGermany to Cyprus, Step by Step: The Complete 2026 GuideAbmeldung, Finanzamt, exit tax, health insurance, pension, then MEU1, TIC, Non-Dom and tax residence in Cyprus. Every step in order, plus a checklist.50 min read
- Leaving your home country · CyprusLeaving a High-Tax Country for Cyprus in 2026: The Exit Side, Country by CountryCyprus is the easy half. The hard half is leaving: exit taxes, residence tails and treaty traps in the Netherlands, UK, Germany, Belgium, France, Nordics, Italy18 min read
- Plan B · SerbiaSerbia as a Plan B Residence in 2026: Property, Company and Work Routes, Three Years to Permanence, and How It Sits Next to CyprusEpisode 9 of our Plan B series. Serbia: residence through a home you own, your own company or a job, permanence after three years, tax facts, Cyprus fit.17 min read
- Citizenship & passports · CyprusCyprus for the Long Run: Non-Dom Year by Year, Permanent Residence and the Cypriot Passport in 2026Most Cyprus guides stop at year one. This one runs to year twenty: Non-Dom, permanent residence at five, the passport at eight, and the new year-17 choice.22 min read
- Plan B · MontenegroMontenegro as a Plan B Residence in 2026: Property, Company and Digital Nomad Permits, and Who They SuitEpisode 7 of our Plan B series. Montenegro: euro, Adriatic, EU candidate. Property, company and nomad permits after the 2026 reform, and the 30-day rule.23 min read
- Plan B · TurkeyTurkey as a Plan B Residence in 2026: Property, Company and Nomad Routes, the New 20-Year Tax Exemption, and the Cyprus ProblemEpisode 8 of our Plan B series. Turkey: the USD 200,000 property rule, company and nomad routes, the 2026 foreign income exemption, and the Cyprus catch.24 min read
- Plan B · CyprusCyprus as Your EU Base, a Plan B Outside the EU: How the Two Fit Together in 2026You hold a residence card outside the EU and live in Cyprus. Which country counts, how many days you have, and the order that keeps both clean in 2026.11 min read
- Plan B · PhilippinesThe Philippines as a Plan B Residence in 2026: The Retiree Visa from 40, the Investor Visa and Who It SuitsEpisode 6 of our Plan B series. The Philippines offers a retiree visa from age 40, an investor visa from USD 75,000 and long visitor stays. How each works now.19 min read
- Plan B · GeorgiaGeorgia as a Plan B Residence in 2026: A Visa-Free Year, Property, Business and Who It SuitsEpisode 5 of our Plan B series. Georgia gives Europeans a visa-free year and three residence routes: property, investment and business. How each works now.11 min read
- Plan B · PanamaPanama as a Plan B Residence in 2026: Friendly Nations, Qualified Investor, Pensionado and Who It SuitsEpisode 4 of our Plan B series. Panama has three real residence routes: Friendly Nations, Qualified Investor and Pensionado. How each works and who it suits.14 min read
- Plan B · UAEThe UAE as a Plan B Residence in 2026: Company Visa, Green Visa, Golden Visa and Who It SuitsEpisode 3 of our Plan B series. The UAE has three real residence routes: your own company, the Green Visa and the Golden Visa. How each works, who it suits.12 min read
- Plan B · ParaguayParaguay as a Plan B Residence in 2026: The Real Route, the New Rules and Who It SuitsEpisode 2 of our Plan B series. Paraguay's residence rules changed in 2022 and twice in 2026. The real route, the investor shortcut and who it suits.11 min read
- Tax residency & Non-Dom · CyprusCyprus Tax Return 2025: The 31 October 2026 Deadline, Who Must File and What Non-Doms DeclareYour 2025 Cyprus personal tax return is due on 31 October 2026, payment included. Who must file, what Non-Doms declare, the new penalty and a calm checklist.9 min read
- Relocation & permits · CyprusRelocating to Cyprus in 2026: The Complete Guide, in the Order That Actually WorksRelocating to Cyprus looks simple on Instagram. In reality it is a sequence of steps, and the order matters more than the destination. Here is the whole path.10 min read
- Relocation & permits · CyprusMoving to Cyprus: Nine Myths, and What Is Actually True in 2026Many stories circulate about moving to Cyprus. Some are half true, some can cost you a tax year. Here they are, one by one, with what actually holds.9 min read
- Citizenship & passports · ArgentinaArgentina Citizenship by Investment: What Is Real, What Is Not Yet, and Who It SuitsArgentina has priced its passport at USD 350,000 or a USD 800,000 bond, but applications are not open yet. Legal basis, court case, tax rule, who it suits.12 min read
- Relocation & permits · CyprusCost of Living in Cyprus 2026: Real Monthly Budgets for Larnaca, Limassol, Paphos and NicosiaRent, power, food, cars, schools and what the new 0% VAT on basic foods really saves: sourced monthly budgets for four Cyprus cities, October 2026.11 min read
- Plan B · MexicoMexico as a Plan B Residence: How the Temporary-to-Permanent Path Really WorksA second residence outside the EU is a calm idea, not a dramatic one. Here is how Mexico's solvency route works, step by step, including the parts people skip.7 min read
- Tax residency & Non-Dom · CyprusThe Cyprus 60-Day Rule in 2026: How It Really Works and Eight Common MisreadingsSixty days sounds like a shortcut. In reality the Cyprus 60-day rule is a bundle of conditions, and most plans fail on the ones nobody mentions.8 min read
- Companies & holdings · CyprusCyprus Company Formation in 2026: What a Cyprus LTD Can Do for You, and What It CannotA Cyprus LTD can be an excellent company. It can also be an expensive filing cabinet. The difference rarely lies in the paperwork.7 min read
- Tax residency & Non-Dom · CyprusCyprus Non-Dom in 2026: What It Really Is, Who It Fits, and Who Should Skip ItCyprus Non-Dom is one of the most quoted regimes in Europe and one of the most misunderstood. Here is how it actually works in 2026.10 min read
- Companies & holdingsInternational Company Structures: Why Simple Usually Beats CleverSeven companies in five countries looks impressive on a slide. Here is why most founders who move abroad need far less, and when more is justified.7 min read
- BankingBanking After You Move Abroad: How KYC Really Works, and Why Accounts Get RefusedThe word offshore still sells the idea of a bank that asks no questions. That bank no longer exists. Here is how banking after a move really works.7 min read
- Wealth protectionAsset Protection and Privacy After a Move Abroad: What Is Realistic in 2026Asset protection is often sold as invisibility. In today's Europe that is mostly nostalgia. Here is what lawful protection and privacy actually look like.7 min read