Published:
18.11.2025
Last Updated:
18.11.2025

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.

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
Jessica Desira

Jessica Desira

Manager, Corporate Tax
Nertila Aliko

Nertila Aliko

Manager, Global Mobility & Tax

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Andersen Guide to European Resident Non-Dom Regimes