2025全球迁移机遇：世界各地税收制度概览

A summary of tax regimes around the world November 2025 Introduction02Maps06The Americas and the Caribbean12Europe and the Middle East18Asia Pacific and Africa34Conclusion40About BDO41BDO Global Private Client Services42 PAUL AYRES Chair of Global Private Client Strategy Group | BDO UK There will be a number of other aspects to consider,includingimmigration rights, asset ownership/structures,succession planning and international Wills, timing of therelocation, and property availability, to name a few. The taxresidence status of an individual could also have implicationsforcompanies they own, trusts they are connected with orfortheiremployer. There is a lot to consider and it is importanttoseek professional advice early. Relocating to a new country is a significant decision for wealthyindividuals and their families. Whether for climate, education,familyor lifestyle reasons, or for access to new markets and differenteconomic conditions, the allure of new personal and businessopportunities often drives the decision making. With wealthy individuals often having several homes availableindifferent countries, they can continue to spend time in eachofthem, irrespective of where their primary base is. The globalshifttowards remote working has made it easier for individualstoconsider living in different countries, offering flexibilityandfreedom that was previously less accessible. Additionally,taxincentives offered by various countries to attract foreigninvestment can be appealing. At BDO, we are committed to delivering exceptional client service,ensuring your wealth iscompliant with global regulations andstructured for long‑term preservation. Our network of private clientspecialists frequently work together to help clients relocate and,wherever you choose to relocate, our team is ready to assist youinnavigating the complexities of international tax. When choosing where to relocate, understanding the taximplications is crucial. While tax might not be the primary reasonforrelocating, it plays a vital role in ensuring that an individual’sfinancial situation remains stable and predictable. Many countriesoffer tax incentives to attract foreign investment, but it’s essentialtobe aware of the tax regime and reporting obligations beforemaking the move. Our Global Opportunities for Relocation Report,which provides a high‑level overview of tax regimes worldwide,isauseful starting point for understanding the tax aspects. BRAD NORRIS BROOKE ANDERSON Economic Opportunities Cultural Diversity Political Stability BDO UK BDO USA BDO Australia The Americas offer diverse economicopportunities, attracting individualsand businesses globally. Countries likethe United States, Canada, and Brazilboast robust economies, providing jobprospects, entrepreneurial ventures,andinvestment opportunities. Many nations in the Americas,especially the more developed ones,have established stable politicalsystems, which are appealing to thoseseeking a secure environment forthemselves and their families. The ruleof law, democratic governance, andrespect for human rights are importantcontributors to this stability. The Americas are recognised fortheir rich cultural diversity, fosteringan environment of tolerance andacceptance where people from variousbackgrounds coexist andshare theirtraditions, languages, and cuisines. The Americas comprise 35 diverse countries spanning North,Central, and South America. While North American nationsgenerally possess the strongest economies, investmentopportunities and private clientele are present across the entireregion. Global relocation to the Americas continues tobea prominent trend, influenced by factors such as economicprospects, political stability, cultural richness, quality education,and advanced healthcare systems. Among the countries inthe Americas, the United States and Canada have particularlybenefited from the sustained influx of immigrants worldwide. Wealthy individuals are often drawn to Europe for severalreasons.The continent offers a rich tapestry of culture, history,andlifestyle that is hard to match. Cities like Paris, London,and Rome are renowned for their art, architecture, and cuisine,providing a vibrant and sophisticated environment. Additionally,Europe boastsexcellent healthcare systems, high‑qualityeducation, andastable political climate, which are attractivetothose seekinga secure and enriching place to live. The Asia Pacific region leads global economic growth and willcontinue to do so through the urbanisation of many countriesinthe region which is attracting entrepreneurs and their familieswho seek to take advantage of the prosperity across theregionincluding China, India, Indonesia, South Korea, PhilippinesandVietnam. However, Singapore faces increased competition from nearneighbours Thailand and Malaysia who are looking to competewith Singapore by introducing their own incentives for familiestoestablish family offices in their countries as well as theUnitedArab Emirate