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Grégoire Uldry and Alexia Egger Castillo write for Wealth Briefing on what HNW individuals need to consider when planning to relocate to Switzerland

In the UK, the newly-formed Labour government has pledged to scrap preferential tax treatment for non-domiciled residents. This announcement represents a complete overhaul of the taxation of non-doms, with the concept of domicile being removed altogether from UK tax legislation and replaced with various residence-based tests. If enacted as planned, the new rules would be in force from 6 April 2025. 

The proposed changes are wide-ranging and will affect non-doms living in or planning to move to the UK. Amid growing legal, fiscal and (geo)political uncertainties, many high net worth individuals are considering relocating themselves and their businesses to more favourable jurisdictions offering greater stability and protection.

In this context, Switzerland is considered one of Europe’s most popular countries for expatriates. Switzerland has lifestyle advantages for people of all ages including a top-rated health and education system, security, comfort of living and a dynamic business environment.

In an article for Wealth Briefing, Grégoire Uldry, Partner and Alexia Egger Castillo, Associate, consider what HNWs need to plan for when relocating to Switzerland? 

In the article they cover, amongst other things:

  • Visa and permit application 
  • Residency 
  • Real estate
  • Taxes
  • Premarital arrangements and matrimonial regimes
  • Trusts

Read the full piece in Wealth Briefing here (subscription required). 

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