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TAX HAVENS IN EUROPE (and in dependent countries)

• Anguilla – A British Overseas Territory and offshore banking centre

• Bosnia and Herzegovina – 10% corporate income tax, 10% income tax, 10% capital
gain tax
• British Virgin Islands: the 2000 KPMG report to the United Kingdom government
indicated that the British Virgin Islands was the domicile for approximately 41% of
the world's offshore companies, making it by some distance the largest offshore
jurisdiction in the world by volume of incorporations. The British Virgin Islands has,
so far, avoided the scandals which have tainted less well regulated offshore
• Bulgaria – 10% corporate income tax, 10% income tax, 10% capital gain tax
• Campione d'Italia an Italian enclave within Switzerland
• In the Channel Islands, no tax is paid by corporations or individuals on foreign income
and gains. Non-residents are not taxed on local income. Local taxation is at a fixed
rate of 20% in Jersey, Guernsey, & Alderney and 0% in Sark.
• Cyprus: this jurisdiction has grown recently in popularity and anticipates further future
growth. As a jurisdiction Cyprus is in a position to exploit its unusual position as an
offshore jurisdiction which is within the EU. 10% corporate tax (0% for shipping
companies), 20 - 30% income tax, 20% CGT
• The Isle of Man does not charge corporation tax, capital gains tax, inheritance tax or
wealth tax. Personal income tax is levied at 10–18% on the worldwide income of Isle
of Man residents, up to a maximum tax liability of £115,000 (as of April 2010).
Banking income tax is levied on the profits of Isle of Man based banks at 10% and
income from the rent of Isle of Man property is levied at the same rate.
• Republic of Macedonia – corporate taxes 10%, income taxes 10%, tax on reinvestment
profit 0%
• Monaco does not levy a personal income tax.
• Netherlands Antilles – In October 2008 the State Secretary of Finance announced that
the Netherlands Antilles along with the Isle of Man would begin to seek ways to
combat the 'Tax Haven ' label that has been placed on their territory by some
governments. The leaders hinted they would welcome a more level playing field in
terms of the international financial services industry.[32]
• San Marino
• Sark
• Seychelles (Republic of France)
• Switzerland is a tax haven for foreigners who become resident after negotiating the
amount of their income subject to taxation with the canton in which they intend to
live. Typically taxable income is assumed to be five times the accommodation rental
paid. French-speaking Vaud is the most popular canton for this scheme, thus it is
usually called "forfait fiscal". For businesses, the canton of Zug is popular, with over
6000 holding companies.
• Ukraine – 15% income tax
• United Kingdom no Capital Gains Tax for non-residents or foreign corporations or
overseas Trusts, no worldwide taxation for for non domiciles