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 insurance15
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
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
8.22016 Highlights
The Importance of Investment Migration
8.3Methodology
Henley & Partners Visa Restriction Index – Global Ranking 2016
Underlying assumptions
Chapter Summary
9.1Introduction
Why is the QNI important?
Content and structure
Ranking quality of nationalities: relevant internal and external factors
9.2QNI General Ranking
9.3The External Value of Nationality Ranking
9.4Settlement Freedom Ranking
9.5Travel Freedom Ranking
9.6Expert commentaries
Citizenship of the European Union
Citizenship-by-Investment
9.7Concluding remarks
10.1The Global Residence Program Index
11.1Residence in Australia
11.2Requirements
Skilled – Independent
Skilled – Company sponsored
Skilled – Investment / Entrepreneurial
11.3Procedures and time frame
11.4Taxation
Income tax
Capital Gains Tax (CGT)
Inheritance Tax
Goods and Services Tax (GST)
Corporate taxes
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 Austria
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 Belgium
13.2Requirements
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 Canada
14.2Requirements
Federal Skilled Worker Program
Quebec Skilled Worker Program
Federal Skilled Trades Program
The Quebec Investor and Entrepreneur Category
Federal Immigrant Investor Venture Capital Pilot Program
Federal Start-Up Visa Program
Provincial Nomination Programs
Family Class Sponsorship
14.3Procedures and time frame
14.4Taxation
Canada has an extensive network of double tax agreements
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 Guernsey
The Open Market
The Local Market
Immigration
15.2Requirements
Investor immigration
Persons intending to establish themselves in business
Writers, composers and artists
15.3Procedures and time frame. Housing
Immigration
15.4Taxation
15.5Family law and inheritance aspects
15.6Citizenship
15.7Dual citizenship
15.8Key advantages and disadvantages. Advantages
Disadvantages
15.9General information
15.10Climate
16.1Residence in Hong Kong
16.2Requirements
16.3Procedures and time frame
Chinese Citizens
Non-Chinese Citizens
16.4Taxation
16.5Family law and inheritance aspects
16.6Citizenship
16.7Dual citizenship
16.8Key advantages and disadvantages. Advantages
Disadvantages
16.9General information
16.10 Climate
17.1Residence in Jersey
High Value Residency
17.2Requirements
Inward Investor
Investor Category
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. Malaysia
18.1Residence in Malaysia
Malaysia My Second Home Programme (MM2H)
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 Malta
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 Monaco
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. New Zealand
21.1Residence in New Zealand
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
21.9General information
21.10Climate
22.1Residence in Portugal
The Golden Residence Permit
Capital Investment Options
Property Acquisition
Business
The EU Blue Card Program
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 Singapore
23.2Requirements
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
24.1Residence in Switzerland
24.2Requirements
24.3Procedures and time frame
24.4Taxation
24.5Family law and inheritance aspects
24.6Citizenship
24.7Dual citizenship
24.8Key advantages and disadvantages. Advantages
Disadvantages
24.9General information
24.10Climate
25. Thailand
25.1Residence in Thailand
25.2Requirements
25.3Procedures and time frame
25.4Taxation
25.5Family law and inheritance aspects
25.6Citizenship
25.7Dual citizenship
25.8Key advantages and disadvantages. Advantages
Disadvantages
25.9General information
25.10Climate
26.1Residence in Dubai
26.2Requirements
26.3Procedures and time frame
26.4Taxation
26.5Family law and inheritance aspects
26.6Citizenship
26.7Dual citizenship
26.8Key advantages and disadvantages. Advantages
Disadvantages
26.9General information
26.10Climate
27.1Residence in the United Kingdom
27.2Requirements – Tier 1 Investor Category
27.3Procedures and time frame
27.4Taxation
27.5Family law and inheritance aspects
27.6Citizenship
27.7Dual citizenship
27.8Key advantages and disadvantages. Advantages
Disadvantages
27.9General information
27.10Climate
28.1Permanent residence through the EB-5 Program
28.2Requirements
28.3Procedures and time frame
28.4Taxation
28.5Family law and inheritance aspects
28.6Citizenship
28.7Dual citizenship
28.8Advantages and disadvantages of EB-5. Advantages
Disadvantages
28.9General information
28.10Climate
Antigua and Barbuda
Austria
Cyprus
Dominica
Grenada
Malta
St. Kitts and Nevis
St. Lucia
Comparison tables
Countries and territories that allow visa-free access to holders of a passport from:
29.1The Global Citizenship Program Index
30.1Legal basis
30.2Requirements
30.3Procedures and time frame
30.4Grant of citizenship
30.5Dual citizenship
30.6Taxation
30.7Advantages of Antigua and Barbuda citizenship
30.8General information
30.9Climate
31. Austria
31.1Legal basis
31.2Requirements
31.3Procedures and time frame
31.4Grant of citizenship
31.5Dual citizenship
31.6Taxation
31.7Advantages of Austrian 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 Cypriot citizenship
32.8General information
32.9Climate
33.1Legal basis
33.2Requirements
33.3Procedures and time frame
33.4Grant of citizenship
33.5Dual citizenship
33.6Taxation
33.7Advantages of Dominica citizenship
33.8General information
33.9Climate
34.1Legal basis
34.2Requirements
34.3Procedures and time frame
34.4Grant of citizenship
34.5Dual citizenship
34.6Taxation
34.7Advantages of Grenadian citizenship
34.8General information
34.9Climate
35.1Legal basis
35.2Requirements
35.3Procedures and time frame
35.4Grant of citizenship
35.5Dual citizenship
35.6Taxation
35.7Advantages of Maltese citizenship
35.8General information
35.9Climate
36.1Legal basis
36.2Requirements
36.3Procedures and time frame
36.4Grant of citizenship
36.5Dual citizenship
36.6Taxation
36.7Advantages of St. Kitts and Nevis citizenship
36.8General information
36.9Climate
37.1Legal basis
37.2Requirements
37.3Procedures and time frame
37.4Grant of citizenship
37.5Dual citizenship
37.6 Taxation
37.7Advantages of St. Lucia citizenship
37.8General information
37.9Climate
Useful Addresses and Websites. Henley & Partners Group Offices
Australia
Austria
Antigua and Barbuda
Canada
Croatia and Montenegro
Cyprus
Dubai/UAE
Grenada
Hong Kong
Jersey
Latvia
Lebanon
Malaysia
Malta
Philippines
Portugal
Russia/CIS
Singapore
South Africa
St. Kitts and Nevis
South Korea
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
