SWICOR — Swiss Corporate Solutions

Residency Abroad & Residency Planning.

Tax residency in eleven destinations — from Paraguay's 90-day rule and Portugal's NHR status to Andorran residency. Including exit-tax review, deregistration, filing and building your evidence file.

11+
Destinations
0%
Tax in selected countries
30 days
Fastest residency
100%
Legal

Residency is the biggest lever

No corporate structure is as powerful as a properly executed change of residence. Where a holding company optimises individual income streams, residency changes the entire tax base — income, dividends, capital gains and often inheritance and gift tax as well.

What decides the outcome is not the destination but the execution. Deregistration, genuinely moving your centre of life, assessing exit taxation and building robust evidence determine whether the move survives later scrutiny. Tax authorities review retrospectively — and they review closely.

We manage the entire process: target analysis, exit-tax assessment, applications including translations and apostilles, appointments with authorities in the destination country, and the documentation you will still be able to produce in five years.

A residence permit is not the same as a tax domicile. For every programme we state clearly what it delivers — and what it does not.
Leverage

The single biggest factor

Residency changes the entire tax base: income, dividends, capital gains and often inheritance and gift tax too.

Exit tax

Assessed before departure

Germany, Austria and Switzerland all levy exit taxation on shareholdings. That review belongs at the start — afterwards there is almost nothing left to structure.

Centre of life

Evidenced, not asserted

Lease, days present, family, banking and insurance together form the evidence. We build that documentation from day one.

Family

Spouse and children included

All listed programmes allow spouses and minor children to be included — requirements and timelines differ, however.

Combination

Residency plus structure

The strongest effect comes from combining residency, the right corporate form and clean banking. We plan all three layers together.

11 destinations

Eleven destinations with different tax regimes, presence requirements and processing times. Each card shows the tax regime, fixed fee and key facts. This is a selection, not an exhaustive list.

Paraguay

Permanent Residency

Permanent residence permit · South America
0% on foreign income
CHF1'400
✓90-day rule — minimal presence
✓No actual residence required
✓Permanent status from grant
✓Timeline: from 30 days
0% taxMinimal presenceFast
Book consultation →
Georgia

Georgian Residency

Residence & tax domicile · Caucasus
20% flat tax or 0% (Virtual Zone)
CHF930
✓Simple registration, little bureaucracy
✓Combines with a Virtual Zone company
✓Very low cost of living
✓Timeline: 4–8 weeks
Flat taxBusiness-friendlyLow cost
Book consultation →
Spain

Beckham Law

Special regime for inbound residents · EU
24% flat tax
CHF2'730
✓24% flat tax instead of progressive rates
✓For highly qualified professionals and founders
✓EU access and full freedom of movement
✓Timeline: 3–6 months
EUFlat taxQuality of life
Book consultation →
Portugal

NHR Status

Non-Habitual Resident · EU
20% flat tax for 10 years
CHF2'250
✓20% flat tax for ten years
✓EU access and Schengen mobility
✓High quality of life, good infrastructure
✓Timeline: 3–6 months
EU10 yearsQuality of life
Book consultation →
Malta

Non-Dom Regime

Remittance basis · EU member
15% on remitted income
CHF1'780
✓Taxation only on funds remitted to Malta
✓Preferential treatment for EU citizens
✓English-speaking administration
✓Timeline: 2–4 months
EURemittanceEnglish
Book consultation →
Andorra

Andorran Residency

Passive or active residence · Pyrenees
10% maximum tax rate
CHF3'670
✓Maximum 10% income tax
✓Located between France and Spain
✓Prestige destination with high security
✓Timeline: 3–6 months
PrestigeLow taxEurope
Book consultation →
Philippines

SRRV Visa

Special Resident Retiree's Visa · Asia
0% on foreign income
CHF1'030
✓No tax on foreign-source income
✓Permanent residence possible
✓Low cost of living
✓Timeline: 6–10 weeks
0% taxAsiaPermanent
Book consultation →
Thailand

LTR Visa

Long-Term Resident · Asia
Territorial taxation
CHF790
✓Straightforward handling and renewal
✓Up to ten years of residence
✓Very low cost of living
✓Timeline: 6–12 weeks
Low costAsiaLong-term
Book consultation →
Mexico

Residencia Temporal

Temporary residence · North America
Territorial tax system
CHF950
✓Territorial taxation
✓Non-CRS bank account available
✓Convertible into permanent residence
✓Timeline: 6–10 weeks
TerritorialBankingAmericas
Book consultation →
Uruguay

Uruguayan Residency

Tax domicile · South America
0% on foreign income (5 years)
CHF1'190
✓Five tax-free years on foreign income
✓Stable democracy and legal certainty
✓Extension of the regime possible
✓Timeline: 3–6 months
0% taxStabilityAmericas
Book consultation →
Panama

Friendly Nations Visa

Residence for nationals of friendly countries
0% on foreign income
CHF710
✓No tax on foreign-source income
✓Simple, well-established procedure
✓USD as national currency
✓Timeline: 4–8 weeks
0% taxUSDSimple
Book consultation →

Do not underestimate exit tax

Leaving Germany, Austria or Switzerland can trigger exit taxation on shareholdings — in part on unrealised gains. This assessment belongs before any change of residence; afterwards there is almost nothing left to structure.

Presence requirements matter just as much. Programmes such as Paraguay require little physical presence, but an effective tax domicile only arises once your centre of life has moved. We will tell you plainly which programme delivers a residence permit only and which establishes a defensible tax domicile.

The process

01

Target analysis

We review your current country of residence, family situation, business activity and travel pattern. That shows which destination actually fits your life — not just on paper.

02

Exit-tax review

Valuation of shareholdings and unrealised gains before departure, including an assessment of deferral and structuring options.

03

Application

Documents, certified translations, apostilles and appointments with authorities in the destination country — prepared and coordinated so you travel at most once.

04

Completion

Deregistration at home, registration in the destination country and obtaining the tax residency certificate that authorities and banks will later ask for.

05

Evidence file

Building the documentation of your centre of life: lease, days present, insurance and banking — organised for a review five years from now.

Frequently asked questions

For an effective tax domicile yes — your centre of life must shift. Programmes such as Paraguay, however, require only minimal physical presence.

Paraguay from 30 days, Georgia and Panama 4–8 weeks, Portugal and Spain 3–6 months.

In all listed programmes spouses and minor children can be included.

Ready to build your international structure?

Book your free 30-minute initial consultation. No sales pressure, no hidden costs.

Book Free Consultation
SWICOR
Bank Account
All locations at a glance →
Bank account in SwitzerlandBank account in GeorgiaBank account in the USABank account in ArmeniaBank account in KazakhstanBank account in KyrgyzstanBank account in CambodiaBank account in Cape VerdeBank account in the Dominican Rep.Bank account in Uzbekistan
Company Formation
All jurisdictions at a glance →
Company formation in SwitzerlandCompany formation in GeorgiaCompany formation in the USACompany formation in EnglandCompany formation in NevisCompany formation in MaltaCompany formation in DubaiCompany formation in Hong KongCompany formation in SingaporeCompany formation in PanamaCompany formation in EstoniaCompany formation in CyprusCompany formation in Cambodia
Services
All services at a glance →
Tax OptimisationResidency AbroadSecond CitizenshipRegistered AddressBoard & DirectorAccounting & TaxDocuments & LegalisationBack-Office Packages
About
CompanyOur TeamPartners & Trust
InsightsContact
Book Consultation →

Share with