Sourced answers
Reference answers on countries, programmes, banks and legal forms. Every answer carries a verbatim quote from an official source, a link and the date it was checked.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Countries
Territories
Unions of states
Residence and citizenship programmes
- Australia, NIV 858
- Bermuda Economic Investment Residential Certificate (EIRC)
- Birthright citizenship: Italy
- Birthright citizenship: Mexico
- Canada, Quebec QIIP
- China residence permits (Z visa, work permit, permanent residence)
- Citizenship by investment: Antigua & Barbuda
- Citizenship by investment: Egypt
- Citizenship by investment: Grenada
- Citizenship by investment: Nauru
- Citizenship by investment: St Kitts & Nevis
- Costa Rica residence (rentista, inversionista, pensionado)
- Croatia digital nomad permit
- EB-5 — investor green card
- Gibraltar Category 2 and HEPSS
- Global Talent visa
- Hong Kong Top Talent Pass Scheme (TTPS)
- Hong Kong, New CIES
- Indonesia remote worker visa (E33G)
- Innovator Founder visa
- Ireland Immigrant Investor Programme (IIP, closed)
- Italy digital nomad visa
- Italy Investor Visa
- Japan, Business Manager
- Kazakhstan residence permits (temporary, permanent) and investor visa
- Malaysia MM2H
- Malta citizenship by exceptional merit
- Malta citizenship by investment (MEIN, IIP, closed)
- Malta Key Employee Initiative (KEI)
- Malta student visa (Visa D and study residence permit)
- Mauritius residence (Occupation Permit, Premium Visa, property)
- Monaco residence card (sufficient means)
- New Zealand, Active Investor Plus
- Panama Friendly Nations Visa
- Panama, Qualified Investor
- Paraguay, Investor Pass
- Portugal D8 visa (digital nomad)
- Portugal Golden Visa (ARI)
- Republic of Korea, IISPB
- Residence by investment: Andorra
- Residence by investment: Chile
- Residence by investment: Luxembourg
- Singapore Employment Pass
- Singapore GIP — Global Investor Programme
- Spain entrepreneur residence (Ley 14/2013)
- Turkey residence permits
- UAE remote work visa (Virtual Working Programme)
- UK Expansion Worker visa
- UK Skilled Worker visa
- United States, Gold Card
- US EB-1C (multinational managers green card)
- US EB-2 National Interest Waiver (NIW)
Tax regimes
- ADGM Exempt Fund
- ADGM Qualified Investor Fund (QIF)
- Belgium, CPC notice and return
- BVI approved fund
- BVI incubator fund
- BVI private fund
- Cayman mutual fund, s.4(4) (up to 15 investors)
- Cayman private fund (Private Funds Act)
- Cayman registered mutual fund, s.4(3)
- Cyprus AIF
- Cyprus AIF-LNP
- Cyprus RAIF
- DIFC Exempt Fund
- DIFC Family Arrangements Regulations 2023
- DIFC Public Fund
- DIFC Qualified Investor Fund (QIF)
- Germany — Selbstanzeige, §371 AO
- Gibraltar private fund (private scheme, LP and GP)
- Greece non-dom, Art. 5A (EUR 100k)
- Greece pensioners regime, Art. 5B (7%)
- Greece workers and self-employed regime, Art. 5C (50%)
- Guernsey Private Investment Fund (PIF)
- IP box
- Isle of Man tax cap
- Italy art. 24-ter TUIR (regime for foreign pensioners)
- Italy, quadro RW
- Liechtenstein AIF under the AIFMG
- Liechtenstein investment undertaking under the IUG
- Liechtenstein private asset structure (PVS)
- Luxembourg Part II UCI
- Luxembourg reserved alternative investment fund (RAIF)
- Luxembourg SICAR
- Luxembourg specialised investment fund (SIF)
- Luxembourg SPF (family wealth management company)
- Malta NAIF
- Malta NPIF
- Portugal IFICI (NHR 2.0)
- Section 13O
- Section 13U
- Swiss L-QIF
- UK non-dom / FIG regime
- United Kingdom — Contractual Disclosure Facility (Code of Practice 9)
- United Kingdom — Worldwide Disclosure Facility
- United States — Streamlined Filing Compliance Procedures
- Uruguay, impatriate regime by investment
- US Form 1099-DA
- US QSBS (IRC Section 1202)
Legal forms
- AD (Bulgaria)
- ADGM protected cell company
- AIFC private company
- Austrian private foundation (Privatstiftung)
- Belize company
- Bermuda exempted company
- BVI business company
- Cayman exempted company
- Cayman foundation company
- Cayman Segregated Portfolio Company (SPC)
- Delaware limited partnership (LP)
- Delaware Series LLC
- Dutch BV (besloten vennootschap)
- EOOD (Bulgaria)
- Estonian private limited company (OÜ)
- Gibraltar company (Limited)
- Guernsey company
- Guernsey incorporated cell company (ICC)
- Guernsey protected cell company (PCC)
- Hong Kong limited partnership fund (LPF)
- Hong Kong open-ended fund company (OFC)
- Hong Kong private limited company
- Ireland limited company
- Irish collective asset-management vehicle (ICAV)
- Irish investment limited partnership (ILP)
- Jersey company
- Jersey protected cell company (PCC)
- Liechtenstein Stiftung
- Luxembourg special limited partnership (SCSp)
- Malta incorporated cell company (ICC)
- Malta protected cell company (PCC)
- Marshall Islands non-resident domestic corporation
- Private foundation: ADGM
- Private foundation: DIFC
- Private foundation: Guernsey
- Private foundation: Jersey
- Private foundation: Malta
- Private foundation: Nevis
- Private foundation: RAK ICC
- Private foundation: Seychelles
- Seychelles international business company (IBC)
- Singapore company limited by guarantee (CLG)
- Singapore private company limited by shares (Pte. Ltd.)
- Trust: ADGM
- Trust: Bahamas
- Trust: Bermuda
- Trust: BVI
- Trust: Cayman Islands
- Trust: Cook Islands
- Trust: DIFC
- Trust: Guernsey
- Trust: Jersey
- Trust: Liechtenstein
- Trust: Nevis
- Trust: New Zealand
- UAE free-zone company
- UK limited liability partnership (LLP)
- UK private fund limited partnership (PFLP)
- UK private limited company
- US private operating foundation
- Variable Capital Company (VCC)
- Wyoming DAO LLC
- Wyoming DUNA (decentralized unincorporated nonprofit association)
Banks
- Anchorage Digital
- Aspire
- Bank of China (Hong Kong)
- Barclays — FSB-listed group
- CIM Banque
- Citi Singapore
- Cross River Bank
- Evocabank
- Goldman Sachs — FSB-listed group
- J. Safra Sarasin
- Lombard Odier
- Mirabaud & Cie SA
- Monzo
- N26
- NatWest Premier Banking
- Pictet Group
- Standard Chartered Singapore
- Starling
- Trade Republic
- UBS — FSB-listed group
Acts and agreements
- Council Directive (EU) 2017/1852 (tax dispute resolution)
- Council Directive (EU) 2021/514 (DAC7)
- DAC6 (mandatory disclosure of cross-border arrangements)
- Directive (EU) 2025/50 (FASTER)
- Double tax treaty: Armenia — United States
- Double tax treaty: Australia — United States
- Double tax treaty: Canada — United States
- Double tax treaty: France — United States
- Double tax treaty: Germany — United States
- Double tax treaty: Hong Kong — India
- Double tax treaty: Hong Kong — Ireland
- Double tax treaty: Hong Kong — Japan
- Double tax treaty: Hong Kong — Luxembourg
- Double tax treaty: Hong Kong — Macao
- Double tax treaty: Hong Kong — Russia
- Double tax treaty: Hong Kong — Turkiye
- Double tax treaty: Italy — United States
- Double tax treaty: Japan — United States
- Double tax treaty: Luxembourg — United States
- Double tax treaty: Netherlands — Russia
- Double tax treaty: Netherlands — United States
- Double tax treaty: Russia — Singapore
- Double tax treaty: United Arab Emirates — Hong Kong
- Double tax treaty: United Arab Emirates — Russia
- Double tax treaty: United Arab Emirates — United Kingdom
- Double tax treaty: United Kingdom — Hong Kong
- Double tax treaty: United Kingdom — United States
- EU Public Country-by-Country Reporting
- EU Tax Omnibus and DAC recast (proposals of 24 June 2026)
- OECD Model Tax Convention
- UAE Cabinet Decision No. 85 of 2022 (tax residency)