Move to high-tax, high-quality of life Europe and pay almost 0% tax
All 15 European special tax regimes in one guide. Single-digit and even zero rates across typically high-tax European countries. Learn who qualifies, how to get in, and the fine print you won't find on other brochures.
- The regime that cancels any tax on dividends and interest for 17 years, with a tax residency test you can meet in 60 days.
- The 7% flat tax most Americans over 59½ already qualify for without knowing it.
- The brand-new regime that exempts all foreign income tax for 20 years.
- The exit traps: the regime that hits you with full, punitive worldwide taxation if you overstay by one day.
- 200+ families served
- 53 programs in 6 continents
- 10+ years in practice
- 200K+ educated monthly
What's inside
15 regimes in 10 countries compared
Every European special tax regime gets its own page. Who qualifies, what you get, and the fine print that decides whether it works for you. Each page ends with our read: who the regime is built for and what the marketing omits.
- Cyprus
Non-Dom Regime
0% on dividends and interest for 17 years.
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- Greece
Non-Dom for Investors
€100K per year flat on all foreign income for 15 years.
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- Greece
7% Foreign-Income Regime
7% on foreign pensions and passive income for 15 years.
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- Ireland
Non-Dom Remittance Basis
Unremitted foreign income stays untaxed. No time limit.
- Italy
Lump-Sum Regime
€300K per year flat on all foreign income for 15 years.
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- Italy
Lavoratori Impatriati
50 to 60% of work income exempt for 5 years.
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- Italy
Southern 7% Flat Tax
7% on all foreign income for 10 years, for retirees moving to small southern towns.
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- Malta
Resident Non-Dom
Remittance basis on foreign income. Foreign capital gains stay exempt. No time limit.
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- Malta
Highly Qualified Persons
15% flat on eligible salaries for 4 to 5 years, renewable.
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- Poland
HNWI Lump Sum
PLN 200K per year (roughly €47K) flat on all foreign income for 10 years.
- Portugal
IFICI
20% on eligible work income. Foreign income exempt for 10 years.
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- Spain
Beckham Law
24% flat up to €600K. Foreign passive income exempt for 6 years.
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- Spain
Mbappé Law (Madrid)
20% deduction on qualifying new-resident investment for 6 years.
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- Switzerland
Forfait Fiscal
Taxed on annual spending, not income. No time limit.
- Turkey
20-Year Foreign-Income Exemption
0% on all foreign income for 20 years.
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“The €100K Greek lump sum only beats the 7% regime above roughly €1.4M of annual foreign income.”
Who this is for
Written for Americans, not for everyone
Most tax-regime content is written for a stateless nobody. You have a US passport, and the US taxes citizens on worldwide income wherever they live. Every regime in this guide is read through that lens. Of course, consult licensed US tax professionals before committing to action.
About the publisher
Who created this
The Freedom Files is a private advisory for American families building optionality outside the US. Its founder James Nuveen left the US a decade ago, has lived in more than 15 countries, and has multiple residencies and citizenships of his own. Engagements are senior-led and delivered with vetted local legal, tax, and government partners.
This guide is not financial or tax advice. It's for informational purposes only. Verify every figure with licensed counsel before acting.
Get the guide before rules change
Three programs referenced in our research closed recently. The European special tax regimes in this guide are open today, and every figure is current to July 2026. Enter your name and email and the PDF arrives in your inbox in under a minute.
Nu Age Ventures, LLC dba Freedom Files does not provide tax, legal, investment, accounting, or financial advice. Educational content only. Verify all figures with licensed counsel before acting.