Autónomo (Spain)
Self-employed status in Spain. Autónomos register with the tax office and with Social Security (RETA) and pay monthly contributions linked to their income.
Tax Terms
Definitions of tax residence, treaty and planning terms that matter when you move or hold a second citizenship.
Start typing to search every term in the glossary.
Beckham law (Spain)
A Spanish tax regime for people who move to Spain to work: Spanish employment income is taxed at a flat 24% up to €600,000 for the year of arrival and the next five years.
Common Reporting Standard
An OECD framework for automatic exchange of financial-account information between participating tax authorities. The non-US counterpart to FATCA.
Foreign Account Tax Compliance Act
A US tax-information-sharing regime requiring foreign financial institutions to report on accounts held by US persons. Has material implications for any US-connected investment-migration applicant.
Tax Residency
The legal status that makes an individual subject to taxation in a given country, typically determined by physical presence, domicile, or centre of vital interests — not by citizenship.
Territorial Taxation
A tax system that taxes only income generated within the country's borders, leaving foreign-source income untaxed. Operated by most Caribbean CBI states.
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Residency and citizenship by investment programmes that are currently open, with the qualifying routes for each country.
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Plain guides to each programme: requirements, documents, due diligence and the steps from application to approval.
Frequently asked questions
How many tax terms are in the glossary?
The glossary currently defines 6 terms in this topic. Each entry gives a short definition first, with a full article where the subject needs more detail.
Can I suggest a term?
Yes. If a term you need is missing, contact our team and an adviser will review it for the next update.
What is investment migration?
Investment migration covers programmes that grant residency or citizenship in return for a qualifying investment in a country, such as a donation, property or a fund.
What is the difference between a golden visa and citizenship by investment?
A golden visa grants residency, usually renewable, and can lead to citizenship after years of residence. Citizenship by investment grants a passport directly once the application is approved.
What does due diligence mean?
Due diligence is the background check that governments run on every applicant and adult family member before approval.
What is the difference between residency and citizenship by investment?
Residence by investment gives you the right to live in a country; citizenship by investment makes you a national with a passport and full civic rights.
Residence permits usually need renewing and may carry stay requirements, while citizenship is generally permanent. Many families combine the two to cover different needs.
What is the difference between citizenship by investment and a golden visa?
A golden visa grants residency — the right to live, work, and travel in a country — but not citizenship or a second passport. Citizenship by investment grants full citizenship, including a second passport with all associated rights. Some programmes (like Portugal's) offer a residency-first route with citizenship eligibility after 5 years of residency. The right choice depends entirely on your goals: travel access, tax benefits, speed, or long-term settlement.
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