What is exit tax in principle? “Exit tax” (Wegzugsbesteuerung also called “tax on unrealised gains”) is a set of rules designed to tax latent (unrealised) capital gains when a taxpayer (or assets) leaves a jurisdiction in a way that would otherwise deprive that jurisdiction of its future taxing right onZobrazit více

Warwick Legal Network
Mai 8th, 2026

1. The Original NHR Regime (2009–2023) – Now Closed The original Non-Habitual Resident (NHR) regime was one of Europe’s most attractive tax programs for expats, retirees, and remote workers. It offered some very generous benefits: – 10-year duration (one-time only, not renewable) – 20% flat tax on Portuguese-sourced income fromZobrazit více

Warwick Legal Network
Mai 5th, 2026

1. General information The Bulgarian personal income tax (PIT) regime is characterized by a notably simple and low-tax structure compared to most European Union jurisdictions. It operates on a flat tax principle, whereby a uniform rate of 10% applies to the majority of personal income categories, including employment income, incomeZobrazit více

Warwick Legal Network
April 20th, 2026

I. Long-Term Residence Permit (up to 1 year) – Based on Investment This type of residence permit may be issued to non-EU nationals for a period of up to one year. Permanent residence cannot be acquired under these grounds. 1. Purchase of Real Estate A foreign national may obtain aZobrazit více

Warwick Legal Network
April 16th, 2026