non-domiciled (non-dom) -> μη κάτοικος, διαμένων μη κάτοικος


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non-domiciled (non-dom) -> μη κάτοικος, αλλοδαπός

A person who lives in a country but is not legally domiciled in it, in some cases obtaining tax advantages in the country of residence.
‘non-doms would become liable to a flat rate annual levy’
as modifier ‘people claiming non-dom tax status’

A non-dom is a person who does not live in the country in which they were born.

Εισαγωγή του όρου 'μη κατοικία καταγωγής' (non-domicile).

People who are UK resident but non-UK domiciled have a privileged tax status:

Non-UK assets are outside the UK inheritance tax net.
Non-UK income and non-UK gains are eligible to be taxed on the “remittance basis.”
This means that a resident non-domiciliary, (“non-dom”) is not subject to UK tax on non-UK income and gains unless and until those funds are “remitted” to the UK – essentially brought to the UK directly or indirectly.
A resident non-dom remains taxable on UK income and gains and is subject to inheritance tax on their UK assets.
A trust established by a resident non-dom (or a non-resident non-dom) has privileged status in that:
It is free of inheritance tax on non-UK assets, as long as the trust lasts.
Non-UK income and gains (whether on UK or non-UK assets) arising within the trust are not subject to UK tax unless and until the trustees make distributions to UK resident beneficiaries. Special capital gains tax rules apply to UK real estate.

Ο υφυπουργός Οικονομικών, Απόστολος Βεσυρόπουλος, έχει κινητοποιήσει τις υπηρεσίες του υπουργείου του προκειμένου να του καταθέσουν προτάσεις για την εισαγωγή του θεσμού του «διαμένοντος μη κατοίκου» (non domiciled resident – «non-dom») και στην Ελλάδα.

Για όσους δεν το γνωρίζουν, ο θεσμός του «non-dom» συνίσταται στη θέσπιση ενός ελκυστικού φορολογικού πλαισίου για το σύνολο των παγκοσμίων εισοδημάτων ενός πολυεκατομμυριούχου προκειμένου αυτός να μεταφέρει τη φορολογική έδρα του στη χώρα.
« Last Edit: 23 Sep, 2019, 11:38:51 by spiros »


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