HNWIs across Europe: Recent Trends and Tax Developments in the Context of Global Mobility

Global mobility has become a well-established feature of the modern world, a development further reinforced by the heightened uncertainty characterizing the current historical context. This article examines how European jurisdictions have responded and are responding to this trend, focusing on both longstanding and more recent tax policies designed to attract new categories of taxpayers, including high and ultra-High net worth individuals (HNWIs), retirees, and highly skilled professionals. The article provides a concise overview of the principal characteristics of these tax regimes, highlighting only their core elements, recent substantive amendments, and features that may be indicative of broader, emerging policy trends.