立信（BDO）：2025全球迁移机遇：世界各地税收制度概览报告（英文版）（23页）.pdf

1、A summary of tax regimes around the worldNovember 2025Global Opportunities for RelocationRelocating to a new country is a significant decision for wealthy individuals and their families.Whether for climate,education,family or lifestyle reasons,or for access to new markets and different economic cond

2、itions,the allure of new personal and business opportunities often drives the decision making.With wealthy individuals often having several homes available in different countries,they can continue to spend time in each of them,irrespective of where their primary base is.The global shift towards remo

3、te working has made it easier for individuals to consider living in different countries,offering flexibility and freedom that was previously less accessible.Additionally,tax incentives offered by various countries to attract foreign investment can be appealing.When choosing where to relocate,underst

4、anding the tax implications is crucial.While tax might not be the primary reason for relocating,it plays a vital role in ensuring that an individuals financial situation remains stable and predictable.Many countries offer tax incentives to attract foreign investment,but its essential to be aware of

5、the tax regime and reporting obligations before making the move.Our Global Opportunities for Relocation Report,which provides a highlevel overview of tax regimes worldwide,is a useful starting point for understanding the tax aspects.There will be a number of other aspects to consider,including immig

6、ration rights,asset ownership/structures,succession planning and international Wills,timing of the relocation,and property availability,to name a few.The tax residence status of an individual could also have implications for companies they own,trusts they are connected with or for their employer.The