Special Tax Regimes for High Net Worth Individuals

Journal
Offermanns, R.H.M.J.; Moniz, R. Botelho
European Union
European Taxation 2020 (Volume 60), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors provide an overview of various European regimes designed to attract high net worth individuals (HNWIs). They examine the common features of jurisdictions attracting HNWIs, followed by an analysis of the special compliance programmes for HNWIs that some jurisdictions offer.