Jurisdictions at a glance

No income tax, no inheritance tax, no EU reach. The Cayman Islands offer some of the strongest trust and foundation law in the world, outside every European transparency directive.

Jersey and Guernsey are British Crown Dependencies outside the EU, with mature trust law that has protected wealth from state access for centuries.

Georgia's territorial tax system exempts foreign income from local tax entirely. Not an EU member, and a right of residence that gives EU citizens 365 days visa-free. Georgia officially acceded to the CRS in 2024; in practice the banks ask for neither proof of address nor a tax ID, and no reliable, usable data flow can be seen to date.

Hong Kong in principle taxes only local income. Foreign dividends and gains on shareholdings stay tax-free even after remittance if the company has substance in Hong Kong or the participation exemption applies: a good base for Family Investment Companies with a link to Asia.

The Isle of Man levies 0 % corporation tax on most companies, no capital gains tax and no inheritance tax, combined with mature trust law outside the EU.

Nevis law puts exceptionally high hurdles in a creditor's way: a claim against a trust requires a bond of 270,000 Eastern Caribbean dollars (around 100,000 USD), and the challenge period is only two years. Self-settled trusts with full creditor protection are possible.

10 % corporation tax on annual profit, 10 % income tax, gains on securities tax-free for private individuals after two years of holding: one of the lowest tax rates in Europe.

Foreign income is completely tax-free in Panama. The Panamanian private foundation offers some of the strongest creditor protection in the world, and the founder can also be a beneficiary.

Dividends from foreign subsidiaries are taxed with a credit for the tax paid there, so from countries with a profit tax of 15 % or more there is practically nothing left to pay. Double tax treaties with Germany and Austria, among others.

Singapore taxes only local income. No capital gains tax, no dividend tax, no inheritance tax, and a common law legal system that protects property rights consistently.

No personal income tax, 0 % corporation tax in qualifying free zones, no inheritance tax. Dubai has become the destination of choice for entrepreneurs who want to leave the EU's reach.

Since Brexit the UK has been outside the EU transparency regime. The foundation-style Limited (Company Limited by Guarantee) and the Family Investment Company offer elegant, legally sound protective structures on a strong common law foundation.

Wyoming has the strongest creditor protection laws of any US state, no state income tax, self-settled trusts with a challenge period of only two years, and maximum discretion.

A legal system of its own in the heart of Europe: not an EU member, but part of the EEA, with a shared customs and VAT area with Switzerland. The Liechtenstein family foundation is the instrument for succession planning outside the EU.