How to Pay Zero Tax Legally: What Is Real, What Is Not
How to pay zero tax legally: the genuine routes, why residence and substance matter, and the schemes that promise zero tax but deliver liability and risk.
14 Jan 202511 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
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Tax Strategy articles
Tax Strategy.
146 Tax Strategy articles — page 2 of 4. Use the filters above to browse by topic, or page through the whole archive below.
Capital Gains Tax-Free Countries: A 2026 Guide
Capital gains tax-free countries in 2026: where gains genuinely escape tax, how residence and exit taxes work, and the conditions that make or break a move.
12 Jan 202511 min
Countries With No Income Tax: A 2026 Guide
A clear, current look at countries with no income tax, how residency actually works there, and the planning pitfalls that catch unprepared movers.
10 Jan 202512 min
Territorial Tax Countries: A Practical 2026 Guide
A practical guide to territorial tax countries, how foreign-income exemptions really work, the remittance traps, and who benefits most in 2026.
9 Jan 202512 min
How to Reduce Taxes as an Entrepreneur: 2026 Guide
How to reduce taxes as an entrepreneur, legally: entity choice, residency, holding structures, remuneration and the pitfalls that undo good planning.
7 Jan 202512 min
Exit Tax Guide by Country: What to Know in 2026
An exit tax guide by country: how departure taxes work, which jurisdictions impose them, common triggers, and how to plan a clean, compliant exit.
5 Jan 202513 min
Non-Dom Tax Regimes Worldwide: A 2026 Comparison
A 2026 guide to non-dom tax regimes worldwide, comparing how Italy, Greece, Malta, Cyprus, Ireland and others tax foreign income for new residents.
3 Jan 202512 min
Flat-Tax Countries for Expats: A 2026 Guide
A 2026 guide to flat-tax countries for expats, comparing fixed-charge and flat-rate regimes in Italy, Greece, Switzerland and beyond, with the pitfalls.
1 Jan 202511 min
How to Leave the German Tax System: A 2026 Guide
How to leave the German tax system in 2026: ending unlimited tax liability, the Wegzugsteuer exit tax, extended limited liability, and the common traps.
31 Dec 202412 min
How to Leave the Australian Tax System: A 2026 Guide
How to leave the Australian tax system in 2026: ceasing tax residency, the CGT deemed-disposal exit tax, the residency tests, and the common pitfalls.
29 Dec 202412 min
How to Leave the Canadian Tax System: A Practical Guide
How to leave the Canadian tax system cleanly: severing residency, the departure tax on deemed disposition, RRSP and TFSA treatment, and common pitfalls.
27 Dec 202412 min
How to Leave the French Tax System: A Practical Guide
How to leave the French tax system: severing residency under the four tests, the exit tax on substantial shareholdings, social charges, and key pitfalls.
25 Dec 202412 min
How to Leave the South African Tax System: A Practical Guide
How to leave the South African tax system: ceasing residence, the deemed-disposition exit charge, retirement funds, and exchange control.
23 Dec 202412 min
How to Leave the Swedish Tax System: A Practical Guide
How to leave the Swedish tax system: severing residence, the five-year essential-connection rule, the ten-year capital gains rule, and key pitfalls.
22 Dec 202411 min
The Worst Countries for Tax Residency in 2026
The worst countries for tax residency share the same traps: worldwide taxation, exit taxes, and sticky rules. Here is what to watch before you move.
20 Dec 202411 min
International Tax Structures for Freelancers and Solo Founders
A clear guide to international tax structures for freelancers: residency, company use, permanent establishment risk, and where simple beats clever.
18 Dec 202411 min
British Virgin Islands Tax Residency: A Practical Guide
A practical guide to British Virgin Islands tax residency: what residence means in a no-tax jurisdiction, substance, and the common pitfalls to avoid.
20 May 202411 min
Cayman Islands Tax Residency: A Practical Guide
A practical guide to Cayman Islands tax residency: residence certificates, the no-tax position, substance, and the pitfalls international movers must avoid.
18 May 202411 min
Nevis Tax Residency: A Practical Guide
How Nevis tax residency actually works: who qualifies, the local tax position, substance, and the pitfalls that derail an otherwise clean exit.
16 May 202412 min
Bahamas Tax Residency: A Practical Guide
How Bahamas tax residency works in practice: qualifying, the no-income-tax position, substance, banking, and the exit pitfalls that catch people out.
14 May 202412 min
Bermuda Tax Residency: A Practical Guide
How Bermuda tax residency works: the no-income-tax position, residential certificates, substance, the high cost of living, and exit pitfalls to plan around.
12 May 202412 min
Anguilla Tax Residency: A Practical Guide
How Anguilla tax residency works: the zero-income-tax position, the tax residency programme, substance requirements, banking, and the exit pitfalls to avoid.
11 May 202411 min
St. Vincent & the Grenadines Tax Residency Guide
How to establish genuine St. Vincent and the Grenadines tax residency: the rules, the resident tax position, substance, and the pitfalls to avoid.
9 May 202411 min
United Kingdom Tax Residency: A Practical Guide
A practical guide to UK tax residency: the Statutory Residence Test, split-year treatment, the post-non-dom regime, and the pitfalls that catch people out.
7 May 202412 min
Ireland Tax Residency: A Practical Guide
A practical guide to Irish tax residency: the day-count rules, ordinary residence and domicile, the remittance basis for non-doms, and key pitfalls.
5 May 202411 min
Luxembourg Tax Residency: A Practical Guide
A practical guide to Luxembourg tax residency: how residence is determined, the tax position for residents, substance, treaties, and common pitfalls.
3 May 202411 min
Switzerland Tax Residency: A Practical Guide
How to establish genuine Switzerland tax residency: the day-count and centre-of-life tests, lump-sum taxation, cantonal differences, and the pitfalls.
2 May 202412 min
Malta Tax Residency: A Practical Guide
A practical guide to Malta tax residency: ordinary residence, the non-dom remittance basis, the residence programmes, substance, and the pitfalls.
30 Apr 202411 min
Cyprus Tax Residency: A Practical Guide
A practical guide to Cyprus tax residency: the 183-day and 60-day rules, the non-dom regime, what residents pay, substance, and common pitfalls.
28 Apr 202411 min
Netherlands Tax Residency: A Practical Guide
A practical guide to Netherlands tax residency: how residence is decided, the box system, the 30 percent ruling, substance, and the key pitfalls.
26 Apr 202412 min
Germany Tax Residency: A Practical Guide for HNWIs
How Germany tax residency is established, what worldwide taxation means in practice, and the substance and exit-tax pitfalls to plan around.
24 Apr 202412 min
France Tax Residency: A Practical Guide for HNWIs
How France tax residency is determined by four alternative tests, what worldwide taxation involves, and the wealth and exit-tax pitfalls to anticipate.
23 Apr 202412 min
Spain Tax Residency: A Practical Guide for HNWIs
How Spain tax residency is triggered, what worldwide taxation and regional wealth tax involve, and how the Beckham regime and exit tax fit in.
21 Apr 202412 min
Portugal Tax Residency: A Practical Guide for HNWIs
How Portugal tax residency is established after NHR, what worldwide taxation involves, and the substance and planning pitfalls to anticipate.
19 Apr 202412 min
Italy Tax Residency: A Practical Guide for 2026
How Italy tax residency is determined, what residents are taxed on, the flat-tax option for new arrivals, and the pitfalls that catch mobile families.
17 Apr 202412 min
Belgium Tax Residency: A Practical Guide for 2026
How Belgium tax residency is determined, what residents are taxed on, the rules on foreign income, and the pitfalls that catch mobile individuals.
15 Apr 202411 min
Austria Tax Residency: A Practical Guide for 2026
How Austria tax residency is determined, what residents are taxed on, the special regimes available, and the pitfalls that catch mobile families.
13 Apr 202411 min
Denmark Tax Residency: A Practical Guide for 2026
How Denmark tax residency is determined, what residents are taxed on, the inbound expert regime, and the pitfalls that catch mobile individuals.
12 Apr 202411 min
Sweden Tax Residency: A Practical Guide
How Sweden tax residency works in practice: the residence and connection tests, the five-year rule on leaving, exit charges and common pitfalls.
10 Apr 202412 min
Norway Tax Residency: A Practical Guide
Norway tax residency explained: the day-count tests, the slow three-year exit rule, exit taxation on unrealised gains, and the pitfalls of leaving.
8 Apr 202412 min
Finland Tax Residency: A Practical Guide
Finland tax residency explained: the six-month rule, the three-year tail for departing nationals, worldwide taxation, and the pitfalls of leaving cleanly.
6 Apr 202411 min
Poland Tax Residency: A Practical Guide
Poland tax residency explained: the 183-day and centre-of-interests tests, the lump-sum regime for new arrivals, exit tax on gains, and key pitfalls.
4 Apr 202411 min
Estonia Tax Residency: A Practical Guide
How to establish Estonia tax residency: the residency tests, the resident tax position, substance, and the pitfalls that catch the unprepared.
3 Apr 202411 min
Liechtenstein Tax Residency: A Practical Guide
How to establish Liechtenstein tax residency: the strict permit system, the resident tax position, substance, and the pitfalls to watch.
1 Apr 202411 min
Gibraltar Tax Residency: A Practical Guide
How to establish Gibraltar tax residency: the ordinary route, Category 2 status, the resident tax position, substance, and common pitfalls.
30 Mar 202411 min
Isle of Man Tax Residency: A Practical Guide
How to establish genuine Isle of Man tax residency, the resident tax position, substance expectations, and the pitfalls that catch newcomers.
26 Mar 202411 min
Jersey Tax Residency: A Practical Guide
How to establish Jersey tax residency, the resident tax position including the 20 percent cap, substance expectations, and the pitfalls to avoid.
25 Mar 202411 min
Guernsey Tax Residency: A Practical Guide
How to establish Guernsey tax residency, the resident tax position and tax caps, substance expectations, and the common pitfalls to avoid.
23 Mar 202411 min
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