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  • IN569 (R) Switzerland for Asset Protection in an Increasingly Challenging World

    КАК ШВЕЙЦАРИЯ МОЖЕТ ПОМОЧЬ ЗАЩИТИТЬ АКТИВЫ В УСЛОВИЯХ РАСТУЩЕЙ ГЛОБАЛЬНОЙ НЕСТАБИЛЬНОСТИ

    Общая информация

    Швейцария - невероятно привлекательное государство для международных компаний и физических лиц с крупным частным капиталом, которые ищут экономической и политической стабильности.

    Причины, по которым Швейцария выигрывает по сравнению с другими странами

    Политическая, финансовая, социальна … more

  • IN582 (R) Moving to Switzerland and the Basis of Taxation

    Каковы возможности переезда физических лиц в Швейцарию, и каковы варианты их налоговой базы?

    ОБЩАЯ ИНФОРМАЦИЯ

    Многие жители других государств решают переехать в Швейцарию из-за её высокого качества жизни, здорового и активного образа жизни, и прекрасных условий и возможностей как для трудовой, так и для предпринимательской деятельности. 

    Благодаря своему местоположению в самом сердце Европы … more

  • IN615 Will Trusts - Ten Basic Facts

    When Might You Consider Using a Will Trust?

    Will Trusts can be used to protect property and assets within an estate. 

    They can be particularly appropriate to provide gifts and inheritance for children from previous relationships and to leave assets to a vulnerable or disabled person. 

    What are Other Potential Uses of Will Trusts? 

    Will Trusts can also be used for the following:  … more

  • IN616 New Double Taxation Agreement: Portugal and Angola

    Background

    Angola is one of the fastest growing economies in the world. Additional opportunities are available for companies established in Portugal due to implementation of double taxation provisions and the increased certainty that this brings.

    Detail

    One year after its approval, the Double Tax Agreement (DTA) between Portugal and Angola finally came into force on the 22nd of August 2019. … more

  • IN617 A Report Recognising The Dynamic Growth Of The Malta Financial Services Sector

    The Malta Financial Services Authority (MFSA) has published its Annual Report and Financial Statement for the year 2018. It presents an overview of the activities and work carried out by the MFSA, together with details about the industry’s performance and explains the Authority’s vision for the coming years.

    Despite a challenging and highly competitive environment, in 2018, the Maltese financial … more

  • IN618 What Is The Impact Of Brexit Likely To Be For Turkish Nationals Benefiting From The Ankara Agreement?

    The Ankara Agreement enables Turkish nationals to enjoy a number of advantages in terms of emigration to EU countries. 

    Turkish nationals already in the UK, are likely to see little difference once Brexit takes place, with or without a deal, and the Ankara Agreement no longer applies to the UK. There will however be implications for Turkish nationals seeking to move to the UK post Brexit.  … more

  • IN608 Listed Company Services Provided By Dixcart In Guernsey

    Background

    The addition of Shaun Drake to the Guernsey office has enabled Dixcart to provide a new suite of services to listed (or public) companies that trade on worldwide stock exchanges. Shaun is a professional company secretary with 20 years of listed company experience with companies trading on stock exchanges in the UK, Canada, USA and Australia. He presently acts for a number of listed … more

  • IN609 Malta Introduces Consolidated New Group Rules - Offering Cash Flow Advantages

    Malta – Full Imputation Tax Regime

    Malta’s competitive tax regime is based on a full imputation system. Tax on the profit paid by the company distributing dividends, is made available to the shareholder as a tax credit, to avoid double taxation on the same income (for the company and subsequently for the shareholder).

    A shareholder receiving profit dividends can request a tax refund on those … more

  • IN610 Malta's New Patent Box Regime

       Malta published new Patent Box Regime (Deduction) Rules  in August 2019. The rules apply to relevant income derived from qualifying intellectual property (qualifying “IP”) as from 1 January 2019.

    Qualifying Intellectual Property

    Qualifying IP is defined as:

    a patent or patents, whether issued or applied for (if applied for it assumes the patent is granted);

    assets for which protection … more

  • IN611 Portuguse Tax Law - New Provisions To Meet The EU Anti-Tax Avoidance Directive (ATAD)

    Background

    On 3 May 2019, Portugal introduced amendments to Portuguese Taw Law, in accordance with the European Union (EU) Anti-Tax Avoidance Directive (ATAD). ATAD provides a set of anti-tax avoidance provisions across EU Member States. Provisions include:

    Controlled Foreign Company (CFC) rules – to deter profit shifting to a low, or zero tax country

    Exit Taxation – to prevent companies … more

  • IN612 Residence/'Golden Visa' Programmes: Cyprus, Malta and Portugal

    The three Mediterranean countries of Cyprus, Malta and Portugal each offer attractive residence and citizenship programmes.  This Article details the different criteria that are applicable and who the different programmes are available to.

    Programme

    Cyprus

    Permanent Residence Permit

    Malta Residence and Visa Programme

    Portugal

    Golden Visa

    Any Jurisdictions … more

  • IN613 Malta: New Consolidated Group Rules And New Patent Box Regime

    Malta is an attractive and progressive jurisdiction for company incorporations. Located within the EU, it is introducing new laws and regimes, on an on-going basis, to consolidate this position. New laws include ‘New Consolidated Group Rules,’  introduced in May 2019, and new ‘Patent Box Regime Rules,’ implemented in August 2019.

    NEW CONSOLIDATED GROUP RULES

    Malta Full Imputation Tax Regime … more

  • IN614 The EU Anti-Tax Avoidance Directive (ATAD) and Implementation Across Europe

    Measures are increasingly being taken to counteract tax avoidance and EU countries such as Portugal and Malta are fully committed to meeting these obligations, as evidenced by recent tax laws that they have introduced.

    Background

    ATAD was presented as part of the European Commission Anti-tax Avoidance package, at the start of 2016. The objective is to create a ‘level playing field’ across … more

  • IN464 - The Cyprus Investment Programme and the Benefits

    The Cyprus Investment Programme is rapidly becoming one of the EU’s most popular residence schemes.

    Non Cypriot citizens (and their families) can acquire Cyprus Citizenship by investing €2.5 million* in Cyprus.

    *In one specific set of circumstances as detailed below in the financial criteria, the investment required is €2.0 million.

    A non-Cypriot citizen who meets one of the financial … more

  • Dixcart Domiciles Newsletter Second Edition

    Click HERE to read the Dixcart Domiciles Newsletter.

    This edition focuses on the jurisdictions of Cyprus, Greece, Portugal, Switzerland and the UK. Articles include:

    What is unique about the Cyprus Investment Programme?

    What is it like to live in Cyprus? An Interview with Robert Homem, Managing Director of Dixcart Management (Cyprus) Limited.

    Portugal: The €350,000 fund route to Portugal’ … more

  • IN607 Family Office Management: Location, Organisation and Liaison

    Recent Changes

    Recent changes in terms of global tax regulations and increasing international tax transparency are vital to consider when implementing strategies to preserve family wealth and family business ownership structures.

    New global regulations include: Common Reporting Standard (‘CRS’), the US Foreign Accounting Tax Compliance Act (‘FATCA’), and several jurisdictions now operate … more

  • IN606 A Comprehensive Tool Kit to Meet the Requirements of a Substance Based Regime

    History –  The ‘Substance Regime’

    On 1st January 2019 the ”substance-based regime” was introduced into the Crown Dependencies (Guernsey, Jersey and the Isle of Man). 

    This has meant that since January 2019, companies engaging in “relevant activities” have had to demonstrate that they meet specific substance requirements, to avoid sanctions.

    This ‘Order’ is in response to a comprehensive review, … more

  • IN603 (S) El Uso De Fundaciones Educacionales Nevis Para Proteger La Identidad De Los Miembros Jóvenes De Una Familia

    Bienes valiosos

    A menudo, nos preguntan cuáles son nuestros bienes más importantes. Esto suele conducir a un sinnúmero de respuestas, la más común es “nuestros jóvenes”.

    Con frecuencia, muchas familias gastan fortunas en la protección, la educación y la crianza de sus hijos para que se abran su propio camino al mundo. Sin embargo, existen muchos países en los cuales la protección del nombre … more

  • IN603 The Use Of Nevis Educational Foundations To Protect Junior Members Of A Family

    Valuable Assets

    We are often asked, what are our most important assets?  This can lead to a myriad of responses, with the most common being, “our children”. 

    Families often spend fortunes, protecting, educating and nurturing their children, to allow them to make their own way in the world.  Alarmingly, there are a number of countries, where the protection of a family’s name and the identity of … more

  • IN605 Moving To Guernsey: The Benefits And Tax Efficiencies

    Background

    The island of Guernsey is the second largest of the Channel Islands, which are situated in the English Channel close to the French coast of Normandy. The Bailiwick of Guernsey comprises three separate jurisdictions: Guernsey, Alderney and Sark. Guernsey is the largest and most populated island in the Bailiwick. Guernsey combines many of the reassuring elements of UK culture with the … more