Field notes

Regime

8 field notes on Regime.

Latest

18 Oct 2026

UK non-dom status in 2026: what ended and what replaced it

The remittance basis and domicile ended for UK tax on 6 April 2025. A four-year relief for new arrivals and a 10 of 20 years inheritance tax test now decide who pays on foreign money.

Residency, Regime, Wealth assets, UK

Earlier notes

27 Sept 2026

Spain's Beckham law in 2026: the 24% rate, who qualifies, deadlines

Spain's special regime for people moving there for work taxes salary at 24 percent up to €600,000 for six tax years. Who qualifies, what it covers, and the six-month and November deadlines.

Regime, Residency, Spain

26 Sept 2026

Dutch 30% ruling drops to 27% in 2027: who it hits and the new salary norm

From 1 January 2027 the Dutch expat scheme pays at most 27 percent tax-free. Rulings applied by the end of 2023 keep 30 percent, and starters from 2025 face a higher salary norm.

Regime, Residency, Netherlands

23 Sept 2026

UK Temporary Repatriation Facility 2026: 12 percent until April 2027

Former remittance basis users can designate pre-April 2025 foreign income and gains at 12 percent in their 2026-27 return. From 2027-28 the rate is 15 percent, and the window closes in April 2028.

Regime, Residency, UK

22 Sept 2026

Italy's €300,000 flat tax vs Greece's €100,000: new residents in 2026

Italy now charges new residents €300,000 a year on foreign income, three times Greece's €100,000. The conditions, the investment test and where the Italian rule sits after its move to a new code.

Regime, Residency, Italy, Greece

2 Sept 2026

Portugal's IFICI regime in 2026: the 20 percent rate, who qualifies and the 15 January deadline

The non-habitual resident regime is closed. Its replacement, IFICI, gives a flat 20 percent rate on qualifying Portuguese employment and self-employment income for ten years, plus an exemption on most foreign income. Eligibility is by activity, and registration closes on 15 January of the year after you arrive.

Portugal, Residency, Regime

2 Sept 2026

UAE corporate tax: Small Business Relief now runs to 2029, and what it does not cover

Ministerial Decision No. 131 of 2026 extends Small Business Relief by three years. Revenue up to AED 3 million means no taxable income for the period, but the election has costs, and Qualifying Free Zone Persons are outside it entirely.

UAE, Corporate tax, Regime

2 Sept 2026

The UK foreign income and gains regime in 2026: what new arrivals actually get

The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.

UK, Residency, Regime