Christian H. Kälin

Global Residence and Citizenship Handbook


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      “This is an excellent resource for advisors and those who are seeking to obtain second citizenship or become resident in another country”

      Gideon Rothschild TEP, Attorney-at-law, Partner, Moses & Singer LLP, New York

      “The definitive compendium of viable residence and citizenship options worldwide for anyone who is really serious about this topic.”

      Professor Dr Dimitry Kochenov, University of Groningen, The Netherlands and Princeton University, USA

      “This book could be given to a client as an encompassing introduction to the subject, and, indeed, it is an excellent port of call for a practitioner not dealing with these topics on a daily basis.”

       STEP Journal

      “The Global Residence and Citizenship Handbook helps you to diversify your Sovereign Risk, which throughout history has proven to be one of the most important risks of all.”

      Professor Drew D. Markson, Thomas Jefferson School of Law, Program for International Tax & Financial Services

      “The Global Residence and Citizenship Handbook is the encyclopaedia of residence and citizenship-by-investment programs. It is a most valuable comprehensive reference addressing all questions that may come up when planning residence or citizenship in another country, including the legal, the financial, the personal and the practical.”

       Ghada Alaltrash, Gulf News, Dubai

      “Chris Kalin’s book is the essential resource for anyone involved in the investment migration industry around the world. The world is truly ‘on the move’ in the 21st century, bringing with it opportunity that requires a global perspective epitomized by this must-have addition to your library.”

      Peter D. Joseph, Executive Director, Association to Invest in the USA

      “. . . a very helpful resource for guidance on residence

      and citizenship issues for the international client.”

       Marnin J. Michaels, Partner, Baker & McKenzie Zurich

      Christian H. Kälin

       Global Residence and Citizenship Handbook

      Residence Planning • Alternative Citizenship

      Passports Visa Restrictions Freedom of Movement Tax Planning

      5th Edition Revised and Expanded

      With contributions by

      Dr. Marshall Langer, Professor Denis Kleinfeld and Simon Anholt

      Foreword by

      Tonio Fenech MP, former Minister of Finance,

      Economy and Investment of Malta (2008-2013)

      Introduction by

      Julia Onslow-Cole

      Global Head of Immigration, PwC

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      Copyright © 2015 by Ideos Publications Ltd. All rights reserved.

      Published by Ideos Publications Ltd. in Zurich.

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      Limit of Liability and Disclaimer: While the publisher and author(s) have used their best efforts in preparing this book, they make no representation or warranties with respect to the accuracy or completeness of the contents of this book. The explanations and strategies contained herein may not be suitable for your situation. You should consult with a professional advisor where appropriate. Neither the publisher nor the authors shall be liable for any loss of profit or any other damages, including but not limited to special, incidental, consequential, or other damages.

      The H&P symbol and Henley & Partners are among the registered and unregistered trademarks of Henley & Partners Holdings Ltd. All rights reserved.

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      The CIP Catalogue record for this book is available from the British Library.

      ISBN (Paperback): 978-0-9927818-5-9

      ISBN (Hardback): 978-3-9524052-7-7

      ISBN (eBook): 978-0-9927818-6-6

      Where liberty dwells, there is my country.

       Benjamin Franklin

      Contents

       About This Book

       Henley & Partners: The Global Leaders in Residence and Citizenship Planning

       Impact

       Acknowledgements

       Foreword

       Introduction

       Part IRESIDENCE AND CITIZENSHIP PLANNING

       1Residence Planning

       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

       1.5Tax residence: considerations and implications

       1.6Financial planning and insurance

       1.7International health insurance

       1.8International residential real estate

       2Citizenship Planning