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By Xavier MARTINEZ (Partner Tax, Global Mobility Services), Sacha THILL (Partner Tax, Family Office Private Clients) and Henri PRIJOT (Partner Tax, Family Office Private Clients), KPMG Luxembourg*
It has been nearly a year since we published “UK Non-Dom Taxpayers Getting Ready to Run: Luxembourg in Foreign Investors and High Earners’ Crosshairs.” With the benefit of hindsight, we can now take a sharper look at where UK non-doms are truly heading—particularly those unsettled by the UK’s most recent financial and tax legislative reforms.
The UK’s tax landscape for non-domiciled individuals is about to undergo a seismic transformation. From 6 April 2025, the long-standing remittance basis—a key element of non-dom personal tax...
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