Special Tax Regimes for High Net Worth Individuals

R.H.M.J. Offermanns; R.Botelho Moniz

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European Taxation

Article . 2020 . Peer-reviewed

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Special Tax Regimes for High Net Worth Individuals

descriptionPublicationkeyboard_double_arrow_right Article 13 Jul 2020 English Publisher:IBFDJournal:European Taxation, volume 60 (issn: 0014-3138, eissn: 2352-9199,

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Authors: R.H.M.J. Offermanns; R.Botelho Moniz;

doi: 10.59403/a3hgf7

Special Tax Regimes for High Net Worth Individuals

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Abstract

In this article, the authors provide an overview of various European regimes designed to attract high net worth individuals (HNWIs). They examine the common features of jurisdictions attracting HNWIs, followed by an analysis of the special compliance programmes for HNWIs that some jurisdictions offer.

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