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      “This is an excellent resource for advisors and those who are seeking to obtain second citizenship or become resident in another country”

       Gideon Rothschild TEP, Attorney-at-law, Partner, Moses & Singer LLP, New York

      “The definitive compendium of viable residence and citizenship options worldwide for anyone who is really serious about this topic.”

       Prof. Dimitry Kochenov, Chair in EU Constitutional Law, University of Groningen, The Netherlands

      “This book could be given to a client as an encompassing introduction to the subject, and, indeed, it is an excellent port of call for a practitioner not dealing with these topics on a daily basis.”

       STEP Journal

      “The Global Residence and Citizenship Handbook helps you to diversify your Sovereign Risk, which throughout history has proven to be one of the most important risks of all.”

       Professor Drew D. Markson, Thomas Jefferson School of Law, Program for International Tax & Financial Services

      “The Global Residence and Citizenship Handbook is the encyclopaedia of residency and citizenship-by-investment programs. It is a most valuable comprehensive reference addressing all questions that may come up when planning residence or citizenship in another country, including the legal, the financial, the personal and the practical.”

       Ghada Al Altrash, Gulf News, Dubai

      “Chris Kalin’s book is the essential resource for anyone involved in the migration-by-investment industry around the world. The world is truly ‘on the move’ in the 21st century, bringing with it opportunity that requires a global perspective epitomized by this must-have addition to your library.”

       Peter D. Joseph, Executive Director, Association to Invest in the USA

      “… a very helpful resource for guidance on residency and citizenship issues for the international client.”

       Marnin J. Michaels, Partner, Baker & McKenzie

       Christian H. Kälin

       Global Residence and Citizenship Handbook

       Residence Planning • Alternative Citizenship Passports • Visa Restrictions Freedom of Movement • Tax Planning

       4th Edition • Revised and Expanded

      With contributions by

      Prof. Patrick Weil, Prof. Marshall Langer, Simon Anholt

      and Prime Minister Rt. Hon. Dr. Denzil Douglas

      Foreword by

      Tonio Fenech MP, former Minister of Finance,

      Economy and Investment of Malta (2008-2013)

      Introduction by

      Julia Onslow-Cole

      Global Head of Immigration, PwC

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      ZURICH • LONDON • HONG KONG • NEW YORK

      Copyright © 2014 by Ideos Publications Ltd. All rights reserved.

      Published by Ideos Publications Ltd. in Zurich.

      No part of this publication may be reproduced, stored, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted by applicable national laws, without the prior written permission of the Publisher.

      Requests to the Publisher for permission should be addressed to the Permissions Department, Ideos Publications Ltd., PO Box 531, 8024 Zurich, Switzerland or online via www.ideospublications.com

      Limit of Liability and Disclaimer: While the publisher and author(s) have used their best efforts in preparing this book, they make no representation or warranties with respect to the accuracy or completeness of the contents of this book. The explanations and strategies contained herein may not be suitable for your situation. You should consult with a professional advisor where appropriate. Neither the publisher nor the authors shall be liable for any loss of profit or any other damages, including but not limited to special, incidental, consequential, or other damages.

      The H&P symbol and Henley & Partners are among the registered and unregistered trademarks of Henley & Partners Holdings Plc. All rights reserved.

      For general information on our other products and services please visit: www.ideospublications.com

      All books published by Ideos Publications are also available as e-books.

      The CIP Catalogue record for this book is available from the British Library.

      ISBN (Paperback): 978-0-9574362-9-9

      ISBN (Hardback): 978-3-9524052-5-3

      ISBN (eBook): 978-0-9927818-0-4

      Where liberty dwells, there is my country.

       Benjamin Franklin

      Contents

       About This Book

       Henley & Partners: The Global Leaders in Residence and Citizenship Planning

       Impact

       Acknowledgements

       Foreword

       Introduction

Part I RESIDENCE AND CITIZENSHIP PLANNING
1 Residence Planning
1.1 Why become resident in another country?
1.2 Residence and domicile
1.3 Change of tax residence
1.4 Factors to consider when choosing a new residence
1.5 Tax residence: considerations and implications
1.6

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