Field notes
Residency
7 field notes on Residency.
27 Sept 2026
Spain's Beckham law in 2026: the 24% rate, who qualifies, deadlines
Spain's special regime for people moving there for work taxes salary at 24 percent up to €600,000 for six tax years. Who qualifies, what it covers, and the six-month and November deadlines.
26 Sept 2026
Dutch 30% ruling drops to 27% in 2027: who it hits and the new salary norm
From 1 January 2027 the Dutch expat scheme pays at most 27 percent tax-free. Rulings applied by the end of 2023 keep 30 percent, and starters from 2025 face a higher salary norm.
23 Sept 2026
UK Temporary Repatriation Facility 2026: 12 percent until April 2027
Former remittance basis users can designate pre-April 2025 foreign income and gains at 12 percent in their 2026-27 return. From 2027-28 the rate is 15 percent, and the window closes in April 2028.
22 Sept 2026
Italy's €300,000 flat tax vs Greece's €100,000: new residents in 2026
Italy now charges new residents €300,000 a year on foreign income, three times Greece's €100,000. The conditions, the investment test and where the Italian rule sits after its move to a new code.
2 Sept 2026
The 183-day rule is four different rules: UK, Spain, UAE and US compared
Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.
2 Sept 2026
Portugal's IFICI regime in 2026: the 20 percent rate, who qualifies and the 15 January deadline
The non-habitual resident regime is closed. Its replacement, IFICI, gives a flat 20 percent rate on qualifying Portuguese employment and self-employment income for ten years, plus an exemption on most foreign income. Eligibility is by activity, and registration closes on 15 January of the year after you arrive.
2 Sept 2026
The UK foreign income and gains regime in 2026: what new arrivals actually get
The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.