Оглавление
Christian H. Kälin. Global Residence and Citizenship Handbook
Global Residence and Citizenship Handbook
Contents
About This Book
Henley & Partners: The Global Leaders in Residence. and Citizenship Planning
Impact
Acknowledgements
Foreword
Introduction
Chapter Summary
1.1Why become resident in another country?
1.2Residence and domicile
1.3Change of tax residence
1.4Factors to consider when choosing a new 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
Checklist: Moving to another country
1.5Tax residence: considerations and implications
Day counting
Exit taxes and extended income taxes
Tax treaties
1.6Financial planning and insurance
1.7International health insurance16
A question of residence
Free choice of doctor and hospital, worldwide cover
Checklist: International health insurance
1.8International residential real estate
Finding the right property
Real estate holding structures
Real estate transactions
Chapter Summary
2.1Why become a citizen of more than one country
2.2Who is interested in a second citizenship?
2.3How to obtain a second citizenship
Birth within a territory
Ancestry
Naturalization
Citizenship-by-Investment
Caveat emptor
2.4Criteria to consider when acquiring citizenship
3. Giving up US Citizenship or a US Green Card
Chapter Summary
4. The Identity and Brand of Nations
Chapter Summary
4.1Can a nation’s image be changed?
4.2Measuring the Images of Nations
4.3Measuring the Images of Cities
4.4Looking to the future: “Governmental Social Responsibility”
Chapter Summary
Chapter Summary
6.1Introduction
6.2European 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
6.3European Free Trade Association and the European Economic Area Agreement
6.4The Schengen area
The establishment of the “Schengen acquis”
The Schengen framework
The Schengen Information System
Data protection
6.5Bilateral agreements with Switzerland
6.6Other 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
Chapter Summary
7.1Passports and other travel documents
Types of passports
7.2Visa requirements
Types of Visas
Breach of Visa Conditions and Overstays
7.3Health requirements
Chapter Summary
8.1Definition of the Index
8.2Methodology
8.3Score and ranking
Henley & Partners Visa Restriction Index – Global Ranking 2015
Underlying assumptions
9.1The Global Residence Program Index
10.1Residence in Australia
10.2Requirements
Skilled – Independent
Skilled – Company sponsored
Skilled – Investment /Entrepreneurial
10.3Procedures and time frame
10.4Taxation
Income tax
Capital Gains Tax (CGT)
Inheritance Tax
Goods and Services Tax (GST)
Corporate taxes
10.5Family law and inheritance aspects
10.6Citizenship
10.7Dual citizenship
10.8Key advantages and disadvantages. Advantages
Disadvantages
10.9General information
10.10Climate
11.1Residence in Austria
11.2Requirements
11.3Procedures and time frame
11.4Taxation
11.5Family law and inheritance aspects
11.6Citizenship
11.7Dual citizenship
11.8Key advantages and disadvantages. Advantages
Disadvantages
11.9General information
11.10Climate
12.1Residence in Belgium
12.2Requirements
12.3Procedures and time frame
12.4Taxation
12.5Family law and inheritance aspects
12.6Citizenship
12.7Dual citizenship
12.8Key advantages and disadvantages. Advantages
Disadvantages
12.9General information
12.10Climate
13.1Residence in Canada
13.2Requirements
Personal net worth
Proof of personal net worth
Non-guaranteed investment
Language Skills
13.3Procedures and time frame
13.4Taxation
13.5Family law and inheritance aspects
13.6Citizenship
13.7Dual citizenship
13.8Key advantages and disadvantages. Advantages
Disadvantages
13.9General information
13.10Climate
14.1Residence in Guernsey
The Open Market
The Local Market
Immigration
14.2Requirements
Investor immigration
Persons intending to establish themselves in business
Writers, composers and artists
14.3Procedures and time frame. Housing
Immigration
14.4Taxation
14.5Family law and inheritance aspects
14.6Citizenship
14.7Dual citizenship
14.8Key advantages and disadvantages. Advantages
Disadvantages
14.9General information
14.10Climate
15.1Residence in Hong Kong
15.2Requirements
15.3Procedures and time frame
15.4Taxation
15.5Family law and inheritance aspects
15.6Citizenship
15.7Dual citizenship
15.8Key advantages and disadvantages. Advantages
Disadvantages
15.9General information
15.10 Climate
16.1Residence in Jersey
High Value Residency
16.2Requirements
Inward Investor
Investor Category
16.3Procedures and time frame
16.4Taxation
16.5Family law and inheritance aspects
16.6Citizenship
16.7Dual citizenship
16.8Key advantages and disadvantages. Advantages
Disadvantages
16.9General information
16.10Climate
17.1Residence in Malta
17.2Requirements
17.3Procedures and time frame
17.4Taxation
17.5Family law and inheritance aspects
17.6Citizenship
17.7Dual citizenship
17.8Key advantages and disadvantages. Advantages
Disadvantages
17.9General information
17.10Climate
18.1Residence in Monaco
18.2Requirements
18.3Procedures and time frame
18.4Taxation
18.5Family law and inheritance aspects
18.6Citizenship
18.7Dual citizenship
18.8Key advantages and disadvantages. Advantages
Disadvantages
18.9General information
18.10Climate
19.1Residence in Portugal
The Golden Residence Permit
Capital Investment Options
Property Acquisition
Business
The EU Blue Card Program
19.2Requirements
19.3Procedures and time frame
19.4Taxation
19.5Family law and inheritance aspects
19.6Citizenship
19.7Dual citizenship
19.8Key advantages and disadvantages. Advantages
Disadvantages
19.9General information
19.10Climate
20.1Residence in Singapore
20.2Requirements
20.3Procedures and time frame
20.4Taxation
20.5Family law and inheritance aspects
20.6Citizenship
20.7Dual citizenship
20.8Key advantages and disadvantages. Advantages
Disadvantages
20.9General information
20.10Climate
21.1Residence in Switzerland
21.2Requirements
21.3Procedures and time frame
21.4Taxation
21.5Family law and inheritance aspects
21.6Citizenship
21.7Dual citizenship
21.8Key advantages and disadvantages. Advantages
Disadvantages
21.9General information
21.10Climate
22.1Residence in Dubai
22.2Requirements
22.3Procedures and time frame
22.4Taxation
22.5Family law and inheritance aspects
22.6Citizenship
22.7Dual citizenship
22.8Key advantages and disadvantages. Advantages
Disadvantages
22.9General information
22.10Climate
23.1Residence in the United Kingdom
23.2Requirements – Tier 1 Investor Category
23.3Procedures and time frame
23.4Taxation
23.5Family law and inheritance aspects
23.6Citizenship
23.7Dual citizenship
23.8Key advantages and disadvantages. Advantages
Disadvantages
23.9General information
23.10Climate
24.1Permanent residence through the EB-5 Program
24.2Requirements
24.3Procedures and time frame
24.4Taxation
24.5Family law and inheritance aspects
24.6Citizenship
24.7Dual citizenship
24.8Advantages and disadvantages of EB-5. Advantages
Disadvantages
24.9General information
24.10Climate
Antigua and Barbuda
Austria
Cyprus
Dominica
Grenada
Malta
St. Kitts and Nevis
25.1Comparison tables
Countries and territories that allow visa-free access to holders of a passport from:
25.2The Global Citizenship Program Index
Citizenship Programs
26.1Legal basis
26.2Requirements
26.3Procedures and time frame
26.4Grant of citizenship
26.5Dual citizenship
26.6Taxation
26.7Advantages of Antigua and Barbuda citizenship
26.8General information
26.9Climate
27.1Legal basis
27.2Requirements
27.3Procedures and time frame
27.4Grant of citizenship
27.5Dual citizenship
27.6Taxation
27.7Advantages of Austrian citizenship
27.8General information
27.9Climate
28.1Legal basis
28.2Requirements
28.3Procedures and time frame
28.4Grant of citizenship
28.5Dual citizenship
28.6Taxation
28.7Advantages of Cypriot citizenship
28.8General information
28.9Climate
29.1Legal basis
29.2Requirements
29.3Procedures and time frame
29.4Grant of citizenship
29.5Dual citizenship
29.6Taxation
29.7Advantages of Dominica citizenship
29.8General information
29.9Climate
30.1Legal basis
30.2Requirements
30.3Procedures and time frame
30.4Grant of citizenship
30.5Dual citizenship
30.6Taxation
30.7Advantages of Grenadian citizenship
30.8General information
30.9Climate
31.1Legal basis
31.2Requirements
31.3Procedures and time frame
31.4Grant of citizenship
31.5Dual citizenship
31.6Taxation
31.7Advantages of Maltese citizenship
31.8General information
31.9Climate
32.1Legal basis
32.2Requirements
32.3Procedures and time frame
32.4Grant of citizenship
32.5Dual citizenship
32.6Taxation
32.7Advantages of St. Kitts and Nevis citizenship
32.8General information
32.9Climate
Useful Addresses and Websites. Henley & Partners Group Offices
Antigua and Barbuda
Belgium
Canada
Croatia and Montenegro
Cyprus
Dubai/UAE
Hong Kong
Jersey
Malta
Phillippines
Portugal
Russia/CIS
Singapore
South Africa
St. Kitts and Nevis
Switzerland
Turkey
United Kingdom
Vietnam
Useful Websites – General. International Professional Associations
Country Information
International Organizations
Useful Websites – Countries. Antigua and Barbuda
Austria
Belgium
Canada
Cyprus
Dominica
Guernsey
Grenada
Hong Kong
Jersey
Malta
Monaco
Portugal
Singapore
St. Kitts and Nevis
Switzerland
United Arab Emirates / Dubai
United Kingdom
United States of America
List of Abbreviations
Bibliography
Index
