European expat taxation

Type classification: this resource is a learning project.

European Expat Taxation

This learning project covers the fundamentals of European tax law as it applies to individuals relocating between countries. It is designed for self-directed learners, financial professionals, and anyone considering a cross-border move within or to Europe.

The course does not constitute legal or tax advice. All content is for educational purposes only.

Course Overview

European tax systems are highly fragmented. Each of the 27 EU member states sets its own rules for determining tax residency, taxing foreign-source income, and applying exit taxes. Several countries have introduced special regimes to attract foreign professionals and investors. Navigating this landscape requires understanding both the rules of the country you are leaving and those of the country you are moving to.

This course covers:

The mechanics of tax residency and how it is established or broken
An overview of major EU tax regimes, with a focus on expat-friendly structures
Cyprus as a detailed case study - its Non-Dom regime, 60-Day Rule, and corporate structures
A comparative framework for evaluating jurisdictions
Practical steps from decision to execution

Lessons

Prerequisites

No prior knowledge of tax law is required. Basic familiarity with concepts such as income, dividends, and corporate entities will be helpful.