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Euronews
Euronews
Servet Yanatma

Which countries rank best for expat tax, and why is Germany last?

A new ranking by Global Citizen Solutions (GCS) compares 48 jurisdictions on these factors. Malta and Cyprus lead in Europe, though neither has the lowest headline income tax rate.

The report uses 11 indicators grouped into three categories: tax burden, tax structure and investment migration, which covers routes to residence or citizenship. Together, these produce an overall score. A higher score means more favourable conditions for internationally mobile people.

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