Significant changes in UK taxation

While the UK used to offer its resident but non-domiciled persons (UK res-non-doms) taxation on the income and capital gains remitted to UK for an unlimited time, this regime is going through changes over the next 12 months - in particular, for long-term residents and UK individ-uals born in the UK.

The lump-sum taxation remains – although, in a different form

On 30 November 2014, Swiss voters decided to keep the tax regime of expenditure-based taxation. This means that the taxation based on cost of living remains intact for persons with residence in Switzerland and also for those who plan to relocate to Switzerland in the future.

Die Besteuerung nach dem Aufwand als Standortvorteil?

Am 30. November 2014 wird dem Schweizer Stimmvolk eine Initiative zur schweizweiten Abschaffung der Pauschalbesteuerung vorgelegt. Eine genauere Betrachtung mit Würdigung der Gesamtsituation lohnt sich daher.