Are taxes other than those described above imposed on individuals and, if so, how do they apply?

Private Client

France Small Flag France

All French taxes potentially due by non-resident individuals on French real estate also apply to French resident persons. As described in § 2 the tax treatment may however differ.

Italy Small Flag Italy

Individuals may be subject also to indirect taxes, such as VAT, registration tax (which may apply upon e.g. the purchase of Italian real property), cadastral and mortgage taxes (which apply upon any transfer of Italian real property at the overall 3% rate) or the financial transaction tax. The financial transaction tax applies, among the others, to transfers of the ownership of shares in Italian companies (at the general rate of 0.2%).

Israel Small Flag Israel

VAT: In the case of an individual who is considered a "dealer" for VAT purposes, VAT will be applied (2017 – 17%). An individual who sells an asset or provides a service in the course of his business may be regarded as a 'dealer' for tax purposes.

Customs: Israel imposes customs duties on certain imported goods and sales tax on certain imported.

Greece Small Flag Greece

No other taxes are imposed on individuals, other than the ones described, while an annual entrepreneurial levy of eur 650,00 is imposed on professionals such as lawyers, doctors, accountants etc.

Germany Small Flag Germany

There is VAT (19%, in general) on goods and services. Members of the catholic or evangelic church will also be subject to church tax (about 9% of the income tax).

Belgium Small Flag Belgium


British Virgin Islands Small Flag British Virgin Islands

Yes. Payroll tax is payable by employers operating in the BVI and their employees. There is an exemption for both employer and employee, in respect of the first $10,000 of each employee's salary per annum. Payroll taxes are levied as follows:

Class 1 - 10%: employer 2%; employee 8%; and

Class 2 - 14%: employer 6%; employee 8%.

UAE Small Flag UAE

As of 1st January 2018, Value Added Tax (VAT) will be introduced to Dubai (and the whole of the UAE) at a rate of 5%. VAT will be payable by any individual who purchases any produce or service. At the time of writing the regulations had not yet been published, however it is expected that the majority of food items, school fees and healthcare costs will be exempt from VAT.

Individuals who own companies within the UAE must register for VAT if their annual VAT taxable turnover is in excess of AED 375,000. Voluntary registration will also be available if a company’s taxable turnover exceeds AED 187,500.

While Dubai is thought to be largely a tax free jurisdiction, there are a number of indirect taxes including; road usage tax (Salik), soft drink and cigarette taxes, property municipality tax, and municipality tax on water and electricity.

New Zealand Small Flag New Zealand


Monaco Small Flag Monaco


Updated: December 8, 2017