Financially independent visa to Europe: full list of updated residency options

Not everyone can apply for a financially independent persons visa. These residence permits are tailored to people who already have a secure source of passive income outside the EU and who genuinely plan to make Europe their home.

Definition of the FIP visa

A financially independent person visa, or FIP visa, is for non-EU citizens who can support themselves entirely on foreign income without needing to work in Europe. Think of it as a residence permit for those who have already secured their financial future through pensions, investments, rental income, or other passive sources.

This visa is a great fit if you are a:

• retiree with a stable pension;
• investor living off dividends or other investment returns.

Key requirements and restrictions for FIP visa applicants

The core principle is simple: you live in Europe, but your money comes from abroad. All visas require you to:

• prove stable passive income;
• have health insurance;
• secure accommodation;
• spend more than 183 days a year in the country — for certain nations.

Crucially, you are not allowed to take up local employment. While you can own a company in the EU, you cannot manage it day to day. The one major exception is Portugal's D7 visa, which allows residents to work or run a business locally[1].

The passive income visa is designed for genuine relocation. It is not a tool for short-term stays or for those who want to maintain their primary residence elsewhere.

A financially independent person visa is more than just a permit to live in Europe. It grants a unique combination of personal freedom, financial flexibility, and long-term security.

Freedom and stability

1. Secure environment. Financially independent persons gain the right to live in some of Europe’s most stable and well-governed countries. These destinations offer predictable rule of law, reliable healthcare, efficient emergency services, clean public spaces, and strong consumer protections.

If you need to return to your home country, your European residence remains a solid Plan B. With an established address, it serves as a practical safety net in case circumstances change.

2. Family reunification. Financially independent persons can relocate to the EU together with their families. Residency typically extends to a spouse, children up to a certain age, and, in some cases, parents. 

Family members receive residence permits with the same validity period and enjoy the same rights as the main applicant.

3. Healthcare access. With residency, passive income visa holders can use local healthcare services, including public providers. To qualify for the visa, they must obtain comprehensive private insurance for themselves and their family members — ensuring access to both public and private healthcare sectors.

4. Education access. Children have the right — and in most cases the obligation — to attend school, with the option of enrolling in state, private, or international institutions. Higher education is also available, though tuition fees may apply even at public universities.

5. Driving licence exchange. Most EU countries allow financially independent persons from outside the EU to drive with a foreign licence for 6 to 12 months after obtaining residency. After this period, the licence can be exchanged if the applicant’s home country has a bilateral agreement.

If no agreement exists, the resident must pass the local theory and practical driving exams. The deadline to exchange or convert a licence ranges from 185 days in Portugal[2] to 12 months in France[3], Switzerland[4], and Italy[5].

6. Visa-free Schengen travel. Financially independent persons with an EU residence permit can travel freely within the Schengen Area for up to 90 days in any 180-day period. Weekend trips, extended stays, or spontaneous cross-border travel become simple and legal.

EU permanent residency and citizenship

7. Permanent residency. After 5 years of continuous legal residence, you can typically apply for permanent residency. This status is indefinite and often grants the right to work.

8. EU citizenship. Depending on the country, you can apply for citizenship after 5 to 10 years of residency. EU citizenship gives you the right to live, work, and study anywhere in the European Union.

Financial advantages

9. Bank accounts. Opening a personal or corporate bank account becomes simpler with a residence permit, especially in jurisdictions with strict KYC and AML checks such as Austria and Switzerland.

10. Business ownership. Foreigners on an independent means visa cannot take up employment. However, they may start or acquire a company and receive passive income, such as dividends. They are not allowed to act as directors or managers or to perform day-to-day business activities.

Portugal is an exception: under the residence permit that follows the D7 visa, residents may run a business, either as managers or as self-employed.

11. Tax incentives. While financially independent persons are generally taxed as residents once they move to the EU or Switzerland, several countries offer favorable regimes or exemptions that significantly reduce their tax burden.

Countries with notable tax advantages for FIPs include:

• Italy: flat tax of €200,000 per year on foreign income; no tax on foreign assets, gifts, or inheritance[6];
• Greece: 7% flat tax for foreign pensioners for up to 15 years[7];
• Austria: no wealth, inheritance, or gift taxes[8];
• France: wealth tax applies only to real estate, if the net worth is over €1,300,000[9];
• Switzerland: lump-sum tax replaces ordinary income and wealth tax[10].

12. Real estate access. Residency makes it easier for financially independent persons to both rent and purchase property in the EU. Renting is often a requirement for the residence permit itself, and having legal residency and a local bank account simplifies long-term leases.

In Austria and Switzerland, residency removes or eases restrictions that apply to non-resident buyers. In Portugal, Spain, France, and Greece, foreigners can buy property without residency, but being a resident streamlines banking and paperwork. In Italy, non-EU nationals may purchase property only if a reciprocity agreement exists between Italy and their country of citizenship.

Several countries in the EU and the Schengen Area offer residence permits for financially independent persons. Countries with passive income visas include Austria, France, Italy, Spain, Portugal, Greece, Switzerland, Malta, Belgium, Cyprus, and — in more limited or specific forms — Latvia and Bulgaria.

Each visa has its own conditions, income thresholds, and long-term benefits. In this article, we focus on seven of the most well-established and accessible routes: Portugal, Spain, Italy, France, Greece, Austria, and Switzerland.

Portugal’s D7 Visa is one of the most popular and flexible passive income routes in Europe. It stands out for two key reasons: its low income requirement and the unique right for residents to work or run a business — an option unavailable in most other countries[11].

Eligibility criteria for Portugal’s D7 visa

Monthly income: €870. This amount increases with family size: by 50%, or €435, for a spouse or dependent parent and by 30%, or €261, for each child.

Savings: €10,440. The applicant must open an account and deposit this amount in a Portuguese bank to cover one year of living expenses. The threshold also rises by 50%, or €5,220, per adult and by 30%, or €3,132, per child.

Housing. A rental contract or property deed is required as proof of accommodation in Portugal.

Family inclusion. The main applicant can include:

• spouse or long-term partner;
• children under 18;
• unmarried children aged 18—21 who are financially dependent;
• children with disabilities, with no age limit;
• dependent parents.

Processing, validity, and stay requirement

For Portugal’s D7 visa, applicants should keep in mind the following:

• processing time: 6+ months;
• validity: 2 years, renewable for 3 years;
• minimum stay: absences may not exceed 6 consecutive months or 8 months total during the residence permit validity period.

Tax scenarios for financially independent persons in Portugal

Foreigners with a passive income visa in Portugal become tax residents, as they spend more than 183 days per year in the country.

General income, such as pensions or salaries, is taxed progressively[12]:

• up to €7,703 — 12.5%;
• €7,703 to 11,623 — 16%;
• €11,623 to 16,472 — 21.5%;
• €16,472 to 21,321 — 24.4%;
• €21,321 to 27,146 — 31.4%;
• €27,146 to 39,791 — 34.9%;
• €39,791 to 51,997 — 43.1%;
• €51,997 to 81,199 — 44.6%;
• over €81,199 — 48%.

Dividends, interest, and capital gains are taxed at a flat rate of 28%[13].

Portugal also has a wide network of double taxation treaties — over 70 agreements with countries in Europe, the US, Asia, Africa, and Oceania[14].

Permanent residency and citizenship in Portugal

Both permanent residency[15] and citizenship[16] are available after 5 years of living in Portugal. 

Applicants must demonstrate Portuguese language skills at A2 level, be fully compliant with tax, social security, and residency stay requirements. 

Citizenship candidates must also pass tests on Portuguese culture, rights, and duties, and make a declaration of allegiance to democratic principles.

Spanish residency for financially independent persons is known as the Spain Non-Lucrative Visa[17]. Its main attractions are the ability to include adult dependent children and parents in the application, and the absence of a mandatory savings deposit.

Eligibility criteria for Spain Non-Lucrative Visa

Monthly income: €2,400. A minimum of €2,400 per month is required for the main applicant, plus €600 per month for each additional family member. 

Depending on family size, the main applicant must prove a monthly income of:

• €3,000 for a couple;
• €3,600 for a family of three;
• €4,200 for a family of four.

Housing. Applicants must rent or purchase real estate in Spain to provide a registered address.

Family inclusion. Spouses, unmarried children of any age, and parents can be included in the application.

Processing, validity, and stay requirement

For the Spain Non-Lucrative Visa, the residence conditions are as follows:

• processing time: 4+ months;
• validity: 1 year initially, then renewable with 2-year residence cards;
• minimum stay: 183 days per year.

Tax scenarios for financially independent persons in Spain

To maintain residency, financially independent persons must spend more than 183 days a year in Spain, and thus they become tax residents.

Income tax — pensions, rentals, and other earned income — is taxed at progressive rates[18]:

• €0 to 12,450 — 19%;
• €12,451 to 20,200 — 24%;
• €20,201 to 35,200 — 30%;
• €35,201 to 60,000 — 37%;
• €60,001 to 300,000 — 45%;
• over €300,000 — 47%.

Dividends, interest, and capital gains are taxed separately on a national savings scale[19]:

• €0 to 6,000 — 19%;
• €6,001 to 50,000 — 21%;
• €50,001 to 200,000 — 23%;
• €200,001 to 300,000 — 27%;
• over €300,000 — 30%.

Spain has treaties to prevent double taxation. Foreign taxes may be credited, or income may be exempt with progression[20].

Permanent residency and citizenship in Spain

Permanent residency in Spain is available after 5 years of continuous legal stay. During this period, applicants must not be absent from Spain for more than 6 consecutive months or 10 months in total. No integration or language test is required for permanent residence[21].

Spanish citizenship can be granted after another 5 years. Eligibility criteria include the DELE A2 Spanish language exam and the CCSE civics and constitutional test[22]. 

Spain does not allow dual nationality, so applicants are required to renounce their original citizenship.

Austria’s residence permit for financially independent individuals is one of the most prestigious in Europe, offering access to an exceptionally high quality of life[24]. However, it is also one of the most demanding options, defined by two key hurdles: a strict annual quota — around 450 spots for all applicants and families — and a mandatory German language requirement from day one.

Eligibility criteria for Austria FIP visa

Monthly income: €2,548. A minimum of €2,548 per month is required for a single applicant, rising to €4,020 for a couple, plus €394 for each child.

Savings: €30,000. Immigrant Invest lawyers recommend depositing around €80,000 in a bank account to improve the chances of approval.

Housing. A financially independent person can either buy or rent property. If renting, the apartment must meet minimum space requirements based on family size:

• around 35 m² for one person;
• at least 60 m² for a family of three;
• 70—80 m² for a couple with two children.

Language requirement. Applicants over 14 must demonstrate German language proficiency at the A1 level. The certificate must be issued by one of the following institutions:

• Goethe-Institut;
• TELC GmbH;
• Austrian Integration Fund.

Family inclusion. A spouse and children under 18 can obtain Austrian residency with the main applicant.

Processing, validity, and stay requirement

For Austria’s residence permit for financially independent persons, the main conditions include:

• processing time: 3+ months;
• validity: 1 year, renewable;
• minimum stay: 183 days per year.

To renew a residence permit in Austria, financially independent persons must complete Module 1 of the integration agreement[25]. This involves attending a German integration course and passing the ÖIF exam at the A2 level.

The government covers 50% of the course cost — up to €750, provided the applicant:

• attends at least 75% of classes;
• passes the exam within 18 months of starting the course.

Alternatively, Module 1 can be fulfilled by presenting a secondary school diploma.

Tax scenarios for financially independent persons in Austria

Financially independent persons become tax residents in Austria, as they must spend more than 183 days per year in the country. They are subject to taxation on their worldwide income, which includes foreign pensions, dividends, interest, capital gains, and rental income.

Personal income tax, including pensions and rentals, is progressive[26]:

• up to €13,308 — 0%;
• €13,308 to 21,617 — 20%;
• €21,617 to 35,836 — 30%;
• €35,836 to 69,166 — 40%;
• €69,166 to 103,072 — 48%;
• €103,072 to 1,000,000 — 50%;
• over €1,000,000 — 55%.

Dividends, interest and capital gains are taxed at a flat rate of 27.5%[27].

Austria has an extensive network of double taxation treaties with over 90 countries, helping residents avoid being taxed twice on the same income[28].

Permanent residency and citizenship in Austria

Permanent residency is granted after 5 years of uninterrupted stay in Austria[29]. During this time, applicants must not be absent for more than 6 consecutive months or more than 10 months in total. Permanent residence is indefinite, but the residence card must be renewed every 5 years.

Applicants must confirm their income and place of residence in Austria and complete Module 2 of the integration agreement. This can be done by:

• passing a German language exam administered by the ÖIF, B1 level;
• providing an Austrian school certificate with a passing grade in German;
• showing 5 years of schooling in Austria;
• presenting a vocational education diploma;
• confirming university studies conducted in German.

Austrian citizenship for financially independent persons is available after another 5 years[30]. Applicants must pass a test proving B2-level German and demonstrate knowledge of Austria’s democratic system and history.

Dual citizenship is not permitted in Austria, so applicants must renounce their previous citizenship before acquiring Austrian nationality.

The Italy Elective Residence Visa[32] is the premier choice for high-net-worth individuals who want to pair a culturally rich lifestyle with powerful tax optimisation. Its main draw is a unique flat-tax regime that is unmatched by other popular EU residency options.

Eligibility criteria for Italy Elective Residence Visa

Monthly income: €2,580. You must demonstrate a minimum annual income of €31,160. This amount increases by 100% for each family member.

Housing. Applicants must confirm accommodation in Italy by one of the following documents:

• property purchase contract for the address where they intend to live;
• tenancy agreement of at least 1 year registered with the Italian tax authority;
• Declaration of Hospitality signed by an Italian resident who owns or rents the dwelling.

Family inclusion. A spouse and children of any age can obtain Italian residency with the main applicant. Children over 18 must be unmarried and enrolled in higher education. Disabled children of any age may also qualify.

Processing, validity, and stay requirement

For Italy’s Elective Residence Visa, the key features are:

• processing time: 4+ months;
• validity: 1 year, renewable;
• minimum stay: 183 days per year.

Tax scenarios for financially independent persons in Italy

Special tax regime. Applicants who have not been tax residents in Italy for the last 10 years can apply for a special 15-year regime. It is subject to a fixed tax of €200,000[33].

Without special tax regime, foreign employment income and pensions are taxed under Italy’s progressive income tax scale:

• up to €28,000 — 23%;
• €28,001 to 50,000 — 35%;
• over €50,000 — 43%.

Dividends, interest, capital gains are taxed at 26%[34].

Permanent residency and citizenship in Italy

Permanent residence is available after 5 years of living in Italy[35]. Applicants must demonstrate at least A2-level Italian, as well as knowledge of Italian culture, law, and civic life.

Italian citizenship can be granted after another 5 years[36]. A minimum B1-level Italian certificate from an authorised institution is required.

The France FIP Visa, known as the Visiteur Visa[38], is a type of long-term residence permit. Its notable advantage is that no language test is required, unlike other long-term residence permits in France which require A2-level proficiency.

Eligibility criteria for France Visiteur Fisa

Monthly income: €1,800. The official minimum is tied to the French minimum wage — €1,800 per month[39]. This amount doubles for each family member.

Housing. Applicants for the France FIP Visa are required to register a residential address in France. They may:

• rent property under a lease of at least 12 months;
• purchase real estate;
• stay with relatives or friends.

There is no minimum required value for purchased property, but the living space must be at least 9 m².

Family inclusion. Along with the main applicant, a France financially independent person visa can also be granted to their spouse and children up to the age of 17. Children must be enrolled in a French school before the application. Disabled children of any age also qualify.

Processing, validity, and stay requirement

For France Visiteur Visa, the key features are:

• processing time: 5+ months;
• validity: 1 year, renewable;
• minimum stay: 183 days per year.

Tax scenarios for financially independent persons in France

Financially independent persons who reside in France for more than 183 days a year become French tax residents. As such, they are taxed on their worldwide income.

Foreign income and pensions are taxed under a progressive scale[40]:

• up to €11,497 — 0%;
• €11,498 to 29,315 — 11%;
• €29,316 to 83,823 — 30%;
• €83,824 to 180,294 — 41%;
• above €180,294 — 45%.

Dividends, interest, and capital gains are taxed at a flat rate of 30%[41].

France also has tax treaties that may offer partial or full relief to avoid double taxation[42].

Permanent residency and citizenship in France

After 5 years of residence in France, applicants may apply for permanent residency or citizenship through naturalisation.

The permanent resident card is valid for 10 years and can be renewed indefinitely. To qualify, applicants must demonstrate French at CEFR A2 level or higher[43].

To be eligible for citizenship, applicants must demonstrate B1-level French proficiency and knowledge of French history, culture, and society[44].

Greece offers one of the most appealing financially independent residence options in Europe: no formal stay requirement and a generous initial 2-year permit[46]. The trade-off is a notably high income threshold.

Eligibility criteria for Greece Retirement Visa

Monthly income: €3,500. For accompanying family members, the amount increases by 50% for a spouse or parent and 30% for each child.

The required minimum income depending on family size is:

• €3,500 per month — single applicant;
• €4,200 per month — married couple;
• €4,725 per month — family of three.

Housing. A residential address in Greece must be declared by presenting a rental agreement, property deed, or hosting declaration.

Family inclusion. A spouse and children under 18 can be included in the application.

Processing, validity, and stay requirement

For the Greece Retirement Visa, applicants should keep in mind the following:

• processing time: 3+ months;
• validity: 2 years, renewable.

There is no minimum stay requirement in the law, but authorities expect genuine residence for renewals.

Tax scenarios for financially independent persons in Greece

Greek tax residency begins after spending more than 183 days per year in the country. Non-residents are only taxed on income earned from Greek sources.

Foreign income, pensions, and rentals are taxed progressively[47]:

• €0 to 10,000 — 9%;
• €10,001 to 20,000 — 22%;
• €20,001 to 30,000 — 28%;
• €30,001 to 40,000 — 36%;
• over €40,000 — 44%.

Special tax regime. Retirees can opt for a 7% flat tax on their foreign pension income for up to 15 years[48].

Foreign dividends are taxed at 5%. Interest and capital gains are taxed at 15%[49].

Double taxation treaties may exempt or reduce Greek tax depending on the source country and type of income[50].

Permanent residency and citizenship in Greece

Permanent residency. After 5 years, financially independent persons and their family members can qualify for long-term resident status, which grants the right to work. A2-level Greek is required[51].

Greek citizenship. After another 2 years, applicants may apply for citizenship if they meet integration requirements, including B1-level Greek[52].

Switzerland offers a unique residence route for financially independent individuals. Instead of taxing global income item by item, applicants agree to pay a fixed annual tax, making this path ideal for those with significant wealth.

This type of residence is available in nearly all cantons, except Zürich, Appenzell Ausserrhoden, Basel-Stadt, Basel-Landschaft, and Schaffhausen.

Eligibility criteria for Switzerland residency for FIPs

Lump-sum taxation[54]. The permit is granted to applicants who enter into a tax agreement with a Swiss canton. The lump-sum tax ranges from CHF 450,000 to 1,000,000 — around €470,000 to 1,050,000 — depending on the canton and the applicant’s financial profile.

Financial requirement. In addition to the annual tax, each adult resident pays non-employed contributions on a scale linked to assets and investment income. From January 1st, 2025, the statutory minimum is CHF 530 and the maximum is CHF 26,500 per year, payable until statutory retirement age[55].

Family inclusion. Spouses and children under 18 can qualify with the main applicant.

Processing, validity, and stay requirement

In Switzerland, financially independent persons can obtain residence through a structured approval process. It begins with the cantonal tax authority and is followed by federal confirmation. The procedure typically takes 2 to 5 months.

Once approved, the residence permit is granted with the following conditions:

• validity: 1 year, renewable annually;
• minimum stay: 183 days per year.

Permanent residency and citizenship in Switzerland

Permanent residency[56]. Financially independent persons reside in Switzerland on an annually renewed B permit. After 10 years of continuous legal residence, they become eligible to apply for the C settlement permit. 

Integration requirements include:

• A2-level speaking and A1-level writing in a national language;
• participation in economic life or education, or efforts to do so.

In some cantons, early access to the C permit may be possible after 5 years if the applicant is well integrated. Requirements for early C include stronger language skills — B1 speaking and A1 writing — stricter integration checks, and active participation in local life.

Citizenship[57]. Ordinary naturalisation becomes available after 10 years of residence in Switzerland, but only after obtaining a C permit. There is no additional federal waiting period after the C. However, cantons and communes may impose their own minimum residence requirements, often requiring at least 2—5 years of residence in that locality.

Integration requirements for citizenship include:

1. Language: B1 speaking, A2 writing in a national language[58].
2. Social integration: familiarity with Swiss customs, civic duties, and participation in community life.
3. Local requirements: interviews, local language tests, and civic knowledge exams may apply.

Here’s a concise list of documents typically required for financially independent person visas in most countries:

1. Valid passport.
2. Recent passport-sized photos.
3. Police clearance certificate.
4. Private health insurance.
5. Proof of accommodation — rental or ownership.
6. Proof of passive income, such as bank, pension, dividend, interest, or royalty statements, rental contracts, or tax declarations.
7. Trust or annuity payment records.
8. Marriage and birth certificates for dependents.
9. Language certificate — where required.
10. No-employment declaration.
11. Medical certificate.

Migration authorities may request additional documents, such as a personal cover letter explaining the reason for relocation or proof of children’s enrollment in school.

All documents must be translated into the official language of the country and certified, either by a notary, through an apostille, or legalised at a consulate.

Residence permits for financially independent persons are designed for individuals who plan to make a new country their home, which is why most require you to spend more than 183 days a year in that country. But what if you're a global citizen who wants the security of a European residence permit but can't commit to living there full time?

Residency-by-investment programs, often known as Golden Visas, are a far more suitable option for this profile. Instead of demonstrating passive income, you make a significant financial contribution to the country's economy.

In return, you receive residency with very minimal physical presence requirements. This makes it an ideal “Plan B” for frequent travelers, international business owners, or those with family commitments spread across the globe.

Here’s a quick guide to help you decide based on your priorities:

1. For maximum flexibility: Portugal. The D7 visa has the lowest income requirement of €870 per month and allows you to work or run a business.
2. For simplicity and family inclusion: Spain. This visa allows easy inclusion of adult children and parents, with no savings deposit required.
3. For a fast track to citizenship: Portugal or France. Both countries offer citizenship after just 5 years of legal residence.
4. For ultimate freedom: Greece. This is the only country with no minimum stay requirement, offering a secure EU base without tying you down.
5. For favourable taxes: Italy or Greece. Italy offers a €200,000 flat tax for high-net-worth individuals, while Greece provides a 7% flat tax for foreign pensioners.
6. For exclusivity and prestige: Austria or Switzerland. Austria grants limited quotas and a high standard of living, while Switzerland offers lump-sum taxation and residence for the wealthy.

1. Source: Law 23/2007 — Article 83: Direitos do titular de autorização de residência
2. Source: The Portuguese public services portal
3. Source: Permis de conduire — ANTS (France) — official government site for foreign driving licences
4. Source: Federal Department of Foreign Affairs Switzerland — Foreign Driving License
5. Source: ItalianVisa.it — Conversion of Foreign Driving License
6. Source: PwC — Global Tax Summaries: Italy
7. Source: Tax incentives in order to attract new tax residents under articles 5A, 5B & 5C of LAW NO. 4172/2013 (ITC)
8. Source: The official Austrian government portal
9. Source: Service-Public.fr — Impôt sur la Fortune Immobilière
10. Source: Lump sum taxation, Switzerland
11. Source: Diário da República — Decreto Regulamentar n.º 84/2007, de 5 de novembro — the regulatory implementation of the Immigration Law n.º 23/2007, including provisions for the D7 Visa
12. Source: PwC — Global Tax Summaries: Portugal
13. Source: PwC — Global Tax Summaries: Portugal
14. Source: PwC — Portugal tax treaties
15. Source: The official Portuguese Service page: Request a permanent residence permit
16. Source: The official page on obtaining Portuguese nationality
17. Source: The official website of the Spanish Ministry of Foreign Affairs
18. Source: PwC — Global Tax Summaries: Spain
19. Source: PwC — Global Tax Summaries: Spain
20. Source: PwC — Spain tax treaties
21. Source: Ministry of Inclusion — long-term residence
22. Source: Ministry of Justice — citizenship by residence
23. Source: International Living, 16 April 2025
24. Source: Federal Ministry of the Interior — settlement permit except gainful employment
25. Source: Österreichischer Integrationsfonds — Integrationsvereinbarung
26. Source: PwC — Global Tax Summaries: Austria
27. Source: PwC — Global Tax Summaries: Austria
28. Source: Austria tax treaties
29. Source: Integration Agreement
30. Source: Migration.gv.at — Citizenship
31. Source: BBC News, 25 July 2024
32. Source: Consolato d’Italia Adelaide — Elective Residence Visa
33. Source: PwC — Global Tax Summaries: Italy
34. Source: PwC — Global Tax Summaries: Italy
35. Source: Polizia di Stato — Permesso di soggiorno UE per soggiornanti di lungo periodo
36. Source: Law No. 132 of 1 December 2018
37. Source: UNESCO convention du patrimoine mondial, Italy
38. Source: Service-Public — carte de séjour “visiteur”
39. Source: Service-Public.fr — salaire minimum interprofessionnel de croissance
40. Source: France’s official government portal — Service-Public.fr
41. Source: PwC — Global Tax Summaries: France
42. Source: France tax treaties
43. Source: Service-Public — carte de résident (10-year card)
44. Source: Service-Public — naturalisation française par décret
45. Source: UNESCO convention du patrimoine mondial, France
46. Source: Greece, Law 5038/2023 “Migration Code”, Government Gazette A’ 81/01.04.2023
47. Source: PwC — Global Tax Summaries: Greece
48. Source: Tax incentives in order to attract new tax residents under articles 5A, 5B & 5C of LAW NO. 4172/2013 (ITC)
49. Source: PwC — Global Tax Summaries: Greece
50. Source: Greece tax treaties
51. Source: Ministry of Migration & Asylum
52. Source: The Ministry of Interior
53. Source: International Living, 16 April 2025
54. Source: Lump sum taxation, Switzerland
55. Source: AHV/IV Information Centre, Swiss Federal Social Insurance Office — Non-employed persons: contributions (Brochure 2.03)
56. Source: Official page on C permit, Swiss State Secretariat for Migration
57. Source: Official page on ordinary naturalisation, Swiss State Secretariat for Migration
58. Source: State Secretariat for Migration — Language requirements
59. Source: U.S. News Best Countries 2024
60. Source: U.S. Internal Revenue Service (IRS) — Tax Treaty Tables
61. Source: UK Government Collection of Tax Treaties