Global opportunities for relocation 2018

18 January 2019

Helping individuals make informed decisions – an overview of tax regimes around the world

Globally we see legislative and regulatory changes increasing the cross border flow of foreign individuals and investment – in part through tax.  People relocate for many different reasons – climate, education, life style and business opportunities – and different locations appeal to different people. However, there is always one common theme irrespective of where individuals choose to relocate – tax.

Compiled through the contributions of BDO’s private client tax specialists from BDO member firms worldwide, Global Opportunities for Relocation 2018 provides an overview of tax regimes in some 40 jurisdictions, including the most popular locations where, based on our experience, people choose to live. The 2018 report is in an interactive pdf format to be able to share new features and link through to the interactive global map.

You can also download a print ready version

Listen to the regional chairs of BDO’s Global Private Client Services group provide an overview of the trends and factors influencing international mobility within each of the Americas, Asia Pacific and European regions and share key findings from the study.

There are many different tax regimes across the globe. The study distinguishes five broad types of tax regime  low / no tax, remittance basis, favourable for new residents, lump sum and other regimes. 


Many countries have attractive qualities and are favourable in different circumstances, however wealthy individuals will often have a footprint in more than one country, either as dual residents or with international business or family interests and complexities can easily arise.  Professional advice is essential.

More information for countries where BDO has a presence but the country is not currently covered in this study, is available.  Use the contact details provided to get in touch with a locally based adviser in the BDO member firm.