Published:
November 18, 2025
Last Updated:
11.4.2026

Andersen Guide to European Resident Non-Dom Regimes

0 min read

We are pleased to introduce the Andersen Guide to European Resident Non-Dom Regimes, a comprehensive resource published by Andersen in Malta with contributions from Andersen experts across Europe.

About the Guide

As cross-border mobility grows, understanding jurisdiction-specific tax and immigration rules has become essential for compliant and strategic wealth planning. This guide offers a comparative analysis of key European jurisdictions, including Malta, Italy, Spain, Portugal, Switzerland, Ireland, Cyprus, Greece, Germany, the United Kingdom, France, the Netherlands, and Luxembourg.

The guide covers:

• Tax residency criteria and minimum presence requirements

• Treatment of foreign income and capital gains

• Availability of special expatriate regimes

• Interaction between immigration routes and tax exposure

• Pre-immigration planning opportunities

Malta: A Premier Domicile for High-Net-Worth Individuals

Malta stands out as an ideal destination for HNWIs seeking tax efficiency, wealth protection, and a strategic EU base. With its competitive tax residency programmes, robust legal framework, and access to European markets, Malta offers unparalleled advantages for global investors. Combine this with a stable economy, world-class financial services, and an enviable Mediterranean lifestyle, and Malta becomes the perfect choice for those looking to optimise their wealth while enjoying a secure and sophisticated environment.

Read more >> Malta Res Non Dom Tax System Explained <<

About the Malta Chapter Author

Magdalena Velkovska is a Director at Andersen in Malta. Her experience spans private client tax, immigration, wealth and asset structuring, and estate planning, making her uniquely qualified to guide clients on complex cross-border tax and immigration matters. She has been instrumental in high-profile projects and has actively contributed to international conferences, summits, and workshops on immigration and tax, further strengthening her expertise and reinforcing the firm’s global presence.

Designed as a practical reference tool, the publication highlights similarities and differences among European jurisdictions, supporting clients and advisors in managing cross-border planning with confidence.

👉 Request the full guide by emailing Magdalena directly here.

Our Advisors

Dr. Jean-Philippe Chetcuti

Dr. Jean-Philippe Chetcuti

Managing Director
Dr. Priscilla Mifsud Parker

Dr. Priscilla Mifsud Parker

Managing Director
Magdalena Velkovska

Magdalena Velkovska

Director, Private Client Tax
Nertila Aliko

Nertila Aliko

Manager, Global Mobility & Tax

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