JURISDICTION OVERVIEW

Europe and international private wealth centres

European solutions require coordination of residence, family ownership, business, banking and the rules of several countries.

09jurisdictions
01
Europe

Andorra

PERSONAL TAXProgressive rates with a 10% top rate

Families consider Andorra for European residence, private wealth and entrepreneurial activity. Any plan requires analysis of genuine relocation and connections with other countries.

02
Europe

Gibraltar

PERSONAL TAXTwo calculation systems; the maximum effective rate is generally capped at 25%

Gibraltar uses the English legal tradition and specialised regimes for international business. Commercial purpose, regulation and the relationship with the UK and EU are central.

03
Asia

Hong Kong

PERSONAL TAXTerritorial system; salaries tax is calculated under progressive or standard rates

Hong Kong remains an important centre for business, investment and family wealth in Greater China. We coordinate the corporate, banking and succession aspects of ownership.

04
Europe

Jersey and Guernsey

PERSONAL TAXThe basic PIT rate is generally 20% in Jersey and Guernsey; allowances and caps differ

The Channel Islands have mature trust, foundation and professional administration sectors. Trustee quality, governance and tax connectivity are critical for families.

05
Europe

Liechtenstein

PERSONAL TAXThe combined maximum PIT rate is approximately 22.4% including the municipal element

Liechtenstein is known for private foundations, trusts and long-term family wealth planning. Structures must address control, succession and cross-border reporting.

06
European Union

Malta

PERSONAL TAXProgressive rates up to 35%

Malta combines EU law, an English-speaking business environment and structures for funds, trusts and regulated business. Substance and the actual operating model require careful review.

07
Europe

Monaco

PERSONAL TAXNo general PIT for most residents; French nationals are generally subject to a special position

Monaco is a centre for private wealth and family residence. Relocation must be considered together with property, banking, succession and tax connections.

08
Asia

Singapore

PERSONAL TAXProgressive resident rates up to 24%

Singapore is one of Asia’s leading family wealth centres. Family offices, funds, companies, residence and investment oversight require a coordinated architecture and real substance.

09
Europe

Switzerland

PERSONAL TAXFederal, cantonal and communal rates; the total depends on canton and municipality

Switzerland remains an international centre for private banking, wealth management and family planning. SGC provides independent provider review and coordinated decision-making.

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