Parameters HNWI Portfolio Model
€25,000,000
€50,000,000
2
Greece Art. 5A Non-Dom Flat Tax
€100k lump-sum + €20k per dependent for 15 yrs
UK Remittance Basis Claim
Subject to UK statutory reforms & domicile sunset
Jurisdiction Rules Statutory Highlights
| Provision | United Kingdom | Greece (Art. 5A) |
|---|---|---|
| Worldwide Income | Up to 45% standard income tax | Flat €100k lump-sum / yr |
| Foreign Capital Gains | 20% - 24% CGT rate | Exempt under lump-sum |
| Dependents Add-on | Standard tax filing | €20k flat per relative |
| Inheritance on Foreign Assets | Up to 40% (Worldwide scope) | Full exemption for 15 yrs |
| Minimum Physical Presence | Statutory Residence Test ties | 183 days (treaty tie-breaker) |
UK Estimated Annual Tax
€24,750,000
Effective Rate: 33.00%
Greece Estimated Tax
€140,000
Effective Rate: 0.19%
Annual Tax Savings
€24,610,000
Preserved: 99.43%
10-Year Cumulative Tax Burden (€)
UK Domicile / SRT
Greece Non-Dom (5A)
Wealth Relocation Feasibility Verdict 10-Year Horizon
Under the modeled profile (€25M Income, €50M Gains, 2 Dependents), relocating tax residency to Greece yields a cumulative 10-year wealth preservation delta of:
€246,100,000
Status: Extreme Relocation Incentive
*Calculations model UK standard rates (45% on dividend/investment income, 24% top CGT on foreign capital assets) vs Greece Article 5A Law 4172/2013 (€100k lump-sum foreign income flat tax + €20k per family member per annum) for a maximum statutory period of 15 tax years.