Global Residence & Citizenship Handbook. Christian H. Kälin

21.9 General information

       Part IV CITIZENSHIP-BY-INVESTMENT

       22 Overview of Citizenship-By-Investment Options

       22.1 Comparison tables

       23 Austria

       23.1 Legal basis

       23.2 Requirements

       23.3 Procedures and time frame

       23.4 Grant of citizenship

       23.5 Dual citizenship

       23.6 Taxation

       23.7 Advantages of Austrian citizenship

       23.8 General information

       24 Commonwealth of Dominica

       24.1 Legal basis

       24.2 Requirements

       24.3 Procedures and time frame

       24.4 Grant of citizenship

       24.5 Dual citizenship

       24.6 Taxation

       24.7 Advantages of Dominica citizenship

       24.8 General information

       25 St. Kitts and Nevis

       25.1 Legal basis

       25.2 Requirements

       25.3 Procedures and time frame

       25.4 Grant of citizenship

       25.5 Dual citizenship

       25.6 Taxation

       25.7 Advantages of St. Kitts and Nevis citizenship

       25.8 General information

       Useful Addresses and Websites

       List of Abbreviations

       Bibliography

       Index of Key Words

      Where liberty dwells, there is my country.

       Benjamin Franklin

      About This Book

      This book presents in-depth yet practical information on the most important issues concerning residence and citizenship planning for private clients. It is designed as a guide for private client advisers such as law firms, tax consultants, private banks and family offices. It is of course also addressed directly to private individuals and families, business owners, entrepreneurs and investors who are interested in finding out more about the various issues of interest to them.

      The use of concise and precise language reflects its character as a handbook and reference source. In particular, the author has endeavored to express the terms and concepts involved as transparently as possible in order to make them easily accessible even to those without a legal background. Footnotes are therefore mostly avoided where possible for the sake of clarity.

      This book can in no way substitute legal, investment or other advice. The publisher and author therefore unreservedly exclude any liability for losses or damages of any kind – be these direct, indirect or consequential – which may result from the use of this book or the information it contains. Although the publisher and author have undertaken great care in preparing this book, they obviously cannot guarantee its correctness and completeness, and the explanations and strategies contained herein may not be suitable for your situation.

      Any comments and suggestions, praise and criticism will be gratefully received. If you as the reader feel that a particular topic should be added to this volume, please let us know. We will be happy to recompense any useful information with a complimentary copy of the next edition of this book.

      Christian H. Kälin is a Partner at Henley & Partners in Zurich and one of the pioneers and leading specialists in international residence and citizenship planning.

      Patrick Weil is a Professor at University of Paris-Sorbonne and Yale Law School. He is one of the leading academics in the field of international and comparative citizenship.

      Marshall Langer is a Professor at Thomas Jefferson School of Law and recognized as the most experienced US tax attorney specialized in expatriation and international taxation.

      Simon Anholt is an independent policy advisor who helps governments develop and implement strategies for enhanced economic, political and cultural engagement.

      Rt. Hon. Denzil Douglas is the Prime Minister of the Federation of Saint Kitts and Nevis. He is the longest serving Head of State or Head of Government in the Americas.

      About Henley & Partners

      The production of this book has been made possible by the generous sponsorship of Henley & Partners.

      Residence and citizenship planning are terms which were coined by Henley & Partners more than fifteen years ago when, at that time, most international lawyers and wealth planning professionals were not considering the subject to be of much relevance.

      Over the years, Henley & Partners has emerged as the only global firm specialized and focused in this particular area of practice. International residence and citizenship planning has itself become a major topic among the increasing number of internationally mobile entrepreneurs as well as many wealthy individuals and families, who are prepared to look at alternative residence and citizenship solutions.

      Lawyers such as Christian H. Kälin, who initiated this book, as well as many others, further developed the discipline