Оглавление
Christian H. Kälin. The Global Residence & Citizenship Handbook
The Global Residence. and Citizenship Handbook. Residence Planning • Alternative Citizenship • Passports. Visa Restrictions • Freedom of Movement • Taxation • Real Estate. With contributions by Prof. Patrick Weil, Prof. Marshall Langer and Simon Anholt. Foreword by The Hon. Tonio Fenech MP Minister of Finance, Economy and Investment of Malta. Introduction by Julia Onslow-Cole Global Head of Immigration, PricewaterhouseCoopers
Contents
About This Book
About Henley & Partners
Acknowledgements
Foreword
Introduction
1 Residence Planning
1.1 Why become resident in another country?
1.2 Residence and domicile
1.3 Change of tax residence
1.4 Factors to consider when acquiring alternative residence
Personal situation
Education and schooling
Change of residence and domicile
Tax residence
Taxation based on citizenship
Exit taxes
Family law and inheritance law
Inheritance taxes and estate planning
Tax treaties and tie-breaker rules
Acquisition of real estate
Timing
Health insurance
1.5 Overview of key criteria: moving to another country
1.6 Tax residence: considerations and implications
Day counting
Exit taxes and extended income taxes
Double taxation agreements (tax treaties)
1.7 Financial Planning and Insurance
1.8 International Health Insurance14
A question of residence
Free choice of doctor and hospital, worldwide cover
Check list: International health insurance
1.9 International residential real estate
Finding the right property
Real-estate holding structures
Real-estate transactions
2 Citizenship Planning
2.1 Why become a citizen of more than one country?
2.2 Who is interested in a second citizenship?
2.3 How to obtain a second citizenship
Birth within a territory
Ancestry
Naturalization
Citizenship-by-Investment
Caveat emptor
2.4 Criteria to Consider when Acquiring Citizenship
3 Giving up U.S. Citizenship or a U.S. Green Card
4 The Identity and Brand of Nations
4.1 Can a nation’s image be changed?
4.2 Measuring the Images of Nations
4.3 Measuring the images of cities
4.4 Looking to the future: “Governmental Social Responsibility”
5 Nationality and Citizenship
6 Access to Citizenship - An International Comparison
6.1 The different legal traditions
6.2 The disconnection between territory and constituted. population
6.3 The convergence of Nationality Laws
6.4 The divergence of nationality laws
Citizenship by origin
Citizenship acquired by Naturalization
Citizenship acquired by Marriage
Citizenship acquired by Second Generation immigrants
7 Freedom of Movement and Regional Arrangements. 7.1 Introduction
7.2 European Union
EU citizens
Right to move and right of residence within the EU for up to three months
Right of residence for more than three months
Equal treatment
Permanent residence
Restriction on right of entry
Transitional provisions for the new member states
7.3 European Free Trade Association and the European Economic Area Agreement
7.4 The Schengen area
The establishment of the “Schengen acquis”
The Schengen framework
The Schengen Information System
Data protection
7.5 Bilateral agreements with Switzerland
7.6 Other regional arrangements and organizations
Asia-Pacific Economic Cooperation
Andean Community
Caribbean Community
Commonwealth of Independent States
Economic Community of West African States
Gulf Cooperation Council
Nordic Passport Union
Trans-Tasman Travel Arrangement
UK-Ireland Common Travel Area
8 Passports and Visas
8.1 Passports and other travel documents
Types of passports
8.2 Visa requirements
Types of Visas
Breach of Visa Conditions and Overstays
8.3 Health Requirements
9 The Henley & Partners Visa Restrictions Index
9.1 Definition of the Index
9.2 Methodology
9.3 Score and Ranking
Henley & Partners Visa Restriction Index – Global Ranking 2011
10 Overview of Residence Options
11 Austria
11.1 Overview and types of residence permits
11.2 Requirements
11.3 Procedures and timeframe
11.4 Taxation
11.5 Family law and inheritance aspects
11.6 Citizenship
11.7 Dual citizenship
11.8 Key advantages and disadvantages. Advantages
Disadvantages
11.9 General information
12 Belgium
12.1 Overview and types of residence permits
12.2 Requirements
12.3 Procedures and time frame (residence visa and residence permit)
12.4 Taxation
12.5 Family law and inheritance aspects
12.6 Citizenship
12.7 Dual citizenship
12.8 Key advantages and disadvantages. Advantages
Disadvantages
12.9 General Information
13 Canada
13.1 Overview and types of residence permits
13.2 Requirements
13.3 Procedures and time frame
13.4 Taxation
13.5 Family law and inheritance aspects
13.6 Citizenship
13.7 Dual citizenship
13.8 Key advantages and disadvantages. Advantages
Disadvantages
13.9 General information
14 Hong Kong
14.1 Overview and types of residence permits
14.2 Requirements
14.3 Procedures and time frame
14.4 Taxation
14.5 Family law and inheritance aspects
14.6 Citizenship
14.7 Dual citizenship
14.8 Key advantages and disadvantages. Advantages
Disadvantages
14.9 General information
15 Jersey
15.1 Residence in Jersey
15.2 Requirements
15.3 Procedures and time frame
15.4 Taxation
15.5 Family law and inheritance aspects
15.6 Citizenship
15.7 Dual citizenship
15.8 Key advantages and disadvantages. Advantages
Disadvantages
15.9 General information
16 Malta
16.1 Residence in Malta
16.2 Requirements
16.3 Procedures and Time frame
16.4 Taxation
16.5 Family law and inheritance law aspects
16.6 Citizenship
16.7 Dual Citizenship
16.8 Key advantages and disadvantages. Advantages
Disadvantages
16.9 General information
17 MONACO
17.1 Residence in Monaco
17.2 Requirements
17.3 Procedures and Timeframe
17.4 Taxation
17.5 Family law and inheritance aspects
17.6 Citizenship
17.7 Dual Citizenship
17.8 Key advantages and disadvantages. Advantages
Disadvantages
17.9 General information
18 Singapore
18.1 Residence in Singapore
18.2 Requirements
18.3 Procedures and time frame
18.4 Taxation
18.5 Family law and inheritance aspects
18.6 Citizenship
18.7 Dual citizenship
18.8 Key advantages and disadvantages. Advantages
Disadvantages
18.9 General Information
19 Switzerland
19.1 Residence in Switzerland
19.2 Requirements
19.3 Procedures and time frame
19.4 Taxation
19.5 Family law and inheritance aspects
19.6 Citizenship
19.7 Dual citizenship
19.8 Key advantages and disadvantages. Advantages
Disadvantages
19.9 General Information
20 United States of America
20.1 Residence in the United Kingdom
20.2 Requirements – Tier 1 Investor Category
20.3 Procedures and time frame
20.4 Taxation
20.5 Family law and inheritance aspects
20.6 Citizenship
20.7 Dual citizenship
20.8 Key advantages and disadvantages. Advantages
Disadvantages
20.9 General Information
21 United States of America
21.1 Permanent residence through EB-5 Program
21.2 Requirements
21.3 Procedures and time frame
21.4 Taxation
21.5 Family law and inheritance aspects
21.6 Citizenship
21.7 Dual Citizenship
21.8 Advantages and disadvantages of EB-5. Advantages
Disadvantages
21.9 General Information
22 Comparison of Citizenship-By-Investment Options
Austria
Dominica
St. Kitts and Nevis
22.1 Comparison table
23 Austria
23.1 Legal basis
23.2 Requirements
23.3 Procedures and timeframes
23.4 Grant of citizenship
23.5 Dual citizenship
23.6 Taxation
23.7 Advantages of Austrian citizenship
23.8 General Information
24 Commonwealth of Dominica
24.1 Legal basis
24.2 Requirements
24.3 Procedures and timeframes
24.4 Grant of citizenship
24.5 Dual citizenship
24.6 Taxation
24.7 Advantages of Dominica citizenship
24.8 General information
25 St. Kitts and Nevis
25.1 Legal basis
25.2 Requirements
25.3 Procedure and timeframe
25.4 Grant of citizenship
25.5 Dual citizenship
25.6 Taxation
25.7 Advantages of St. Kitts and Nevis Citizenship
25.8 General information
Useful Addresses and Websites. Henley & Partners Group Offices
International Residence and Citizenship Planning. Canada
Dubai/UAE
Hong Kong
Jersey/British Isles
St. Kitts/West Indies
Switzerland
Trust and Corporate Services. Anguilla
Czech Republic
Cyprus
Liechtenstein
Luxembourg
Malta
The Netherlands
Switzerland
International Real Estate Advisory
Jersey/British Isles
Croatia
Nevis/West Indies
South Africa
Switzerland
Russia/CIS
International Health Insurance Solutions
Switzerland
Dubai/UAE
Hong Kong
Private Placement Life Insurance, Pension Plans and Swiss. Annuities for International Clients
Useful Websites - General. International Professional Associations
Country Information
International Organizations
Useful Websites – Countries. Austria
Belgium
Canada
Dominica
Hong Kong
Jersey
Malta
Monaco
Singapore
St. Kitts and Nevis
Switzerland
United Kingdom
United States of America
List of Abbreviations
Bibliography
