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Expat Taxation in Europe
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Expat Taxation in Europe: A Practical Guide
Expat Taxation in Europe: A Practical Guide is an open educational resource covering tax residency rules, country regimes, and practical relocation steps for individuals moving within or to Europe.
This book is aimed at remote workers, entrepreneurs, and EU/EEA citizens exploring legal tax planning options when relocating abroad. It does not constitute tax advice. Readers should consult a qualified tax professional for their specific situation.
Contents
Understanding Tax Residency
Country Tax Regimes Compared
Cyprus Non-Dom Status
The 60-Day Rule
Company Formation in Cyprus
Moving Checklist
About This Book
European tax law is fragmented across 27+ jurisdictions. Each country has its own rules for determining tax residency, taxing foreign income, and applying exit taxes. Several countries offer special regimes designed to attract foreign talent, entrepreneurs, and investors.
This guide focuses on:
How tax residency is established and terminated
A factual comparison of EU country tax regimes
Cyprus as a case study - its Non-Dom regime, the 60-Day Rule, and company structure options
A practical checklist for individuals planning a cross-border relocation
Who This Book Is For
Remote workers and digital nomads considering relocation within the EU
Entrepreneurs and business owners seeking lower corporate tax environments
Employees receiving dividends or passive income
EU/EEA citizens leaving high-tax countries such as Germany, France, Sweden, Belgium, or the UK
Tax professionals seeking a comparative overview for client consultations
Disclaimer
Tax law changes frequently. All figures and rules in this book are provided for educational purposes only and may not reflect the latest legislative changes. Always verify information with official government sources or a licensed tax advisor.