For many investors, 2017 marked the first year they seriously got into Bitcoin. What had been a novelty that was only understood and traded by geeks, barged into the mainstream consciousness with a 1,308% rise in value. And where the money flows, the legislators go. They may be a little slow to catch up, but that [...]
Belgium witnesses a new emigration tendency. Over the last few years, an increasing number of rich Belgian citizens decided to leave the country and relocate to more tax-friendly jurisdictions, such as Switzerland and Luxembourg. According to the Belgian Federal Public Service of the Interior, more than 22.000 Belgians reside in Switzerland. The reported number has increased [...]
Bulgarian citizens who inherit property worldwide and foreign individuals who inherit movable and immovable property located in Bulgaria are subject to Bulgarian inheritance tax. Inheritance taxation in Bulgaria is governed by Articles 29 to 43 of the Local Taxes and Fees Law. Who is paying inheritance tax? The following persons are subject to inheritance tax: (1) [...]
Many governments of social welfare states have taken every possible step to abuse citizens. They destroyed liberties, indebted future generations and regulated the most fundamental aspects of our lives. Additionally, the orchestrators (‘trustworthy’ politicians) stubbornly refuse to cut government spending and prefer to continue raising taxes. Unnecessary to say that entrepreneurs active in such countries, creators [...]
Non-EU citizens can obtain the right to reside (live, work, study or do business) in Latvia. In other words, a non-EU citizen can acquire a residence permit in Latvia for a definite or indefinite period, depending on the type of residence permit. Types of residence permits First of all, individuals personally connected to Latvia are entitled [...]
Malta is a small archipelago located in the middle of the Mediterranean Sea and consists of the sunny holiday islands Malta, Gozo, Comino and the uninhabited islands Filfla, Cominotto and St. Paul’s Island. The British occupied the Maltese archipelago for almost 2 centuries and as a consequence, English is one of the two official languages, besides [...]
Giving up US Citizenship or a US Green Card 1. Introduction The US is the only developed country in the world that imposes taxes not only on its residents, but also on its citizens. As a result, US citizens who have never lived in the US or who have lived abroad for many years have [...]
Residence in the UK 1. Introduction Residence is important as a legal concept because it is related to taxation of individuals, to educational benefits, to drivers licensing, and to voting for municipal elections. The purpose of this article is to provide a brief description of the current rules with regard to residence in the UK. 2. [...]
Winner of the Willoughby Memorial Price (St Jezus College Oxford 2009)
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