UK non-dom: what to do now after the 2025 reform
The abolition of the UK non-dom regime has reopened the Switzerland file. What changes, for whom, and on what timeline.
The April 2025 reform
On 6 April 2025 the United Kingdom replaced the non-dom regime with the FIG regime: foreign income and gains exempt for the first 4 years of UK residence, then ordinary worldwide taxation. For many long-standing residents, the calculation inverts.
Who is most affected
Indian, Middle Eastern, Italian family wealth resident in London for 10-25 years with remittance basis active. The difference between staying and moving can be worth £5-15 million over a decade.
IHT planning
Those who became "deemed domiciled" (10 of the prior 20 years) remain exposed to IHT on worldwide assets for a period after transfer. Coordination with a specialist IHT solicitor is indispensable.
Ticino setup
Forfait, English-language international schools, Swiss banking in English, direct flights London-Lugano and London-Milan. A natural setup for UK-international profiles.
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