Migration and Taxation: 2025 Outcomes and Key 2026 Trends

Which relocation pathways remain available at the end of 2025, and what trends in migration programmes await us in 2026?

The REVERA Private Clients team will assemble a complete picture across various countries for you—from key European nations (Germany, Portugal, the United Kingdom, Cyprus) to promising Georgia, Caribbean states, and the UAE.

We will analyse how to select the most suitable path for your specific situation, based on current regulations and forthcoming changes.

GTM+2: 12:00 | GTM+3: 13:00 | GTM+4: 14:00 | GTM+5: 15:00

14:00–15:00
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Program

Migration Changes in 2025

14:00
  • Georgia – Launch of the IT Residence Permit
  • Germany – Abolition of accelerated timelines and extension of the effective path to citizenship
  • Portugal – Increase in processing times
  • Caribbean Citizenship by Investment Programmes
  • Europe – Increase in requirements (Greece, Malta, Spain, Portugal, Oceania)

Tax Changes in 2025

14:15
  1. United Kingdom – Major tax reform
    • Abolition of the non-dom regime
    • Increase in tax on foreign income
    • Strengthened control over trusts and offshore structures
    • Increase in Capital Gains Tax
    • Tightening of remittance rules
  2. Cyprus – Commencement of the transition to the 2026 reform
    • Tightening of banking control
    • Review of approaches to the exemption of foreign income
    • Strengthening of substance requirements
    • Preparation for changes to the 60+ regime

  3. Georgia, UAE: Enhanced control over Source of Wealth and verification of income

  4. EU: Increased requirements for transparency and substantial presence

Migration Trends for 2026

14:20
  1. Europe
    • Further tightening of investment programmes
    • Increased substance requirements for physical residence
    • Strengthened approach to Source of Funds / Source of Wealth
    • Growing popularity of work, qualification, and IT pathways instead of investor residence permits
  2. Georgia
    • Development of the IT Residence Permit
    • Clarification of income and qualification criteria
    • Enhanced document control
    • Increase in migration of digital professionals
  3. Portugal and Germany
    • Increase in processing times
    • Growing regional disparities
    • Increased requirements for genuine residence

Tax Trends for 2026

14:50
  • Cyprus – Entry into force of the 2026 tax reform
  • Uzbekistan – Introduction of the Lump-Sum Tax Regime
  • United Kingdom
  • Georgia, UAE

Expert

Yaroslavna Zadesenskaya

Yaroslavna Zadesenskaya

Head of Private Clients Subpractice

Yaroslavna accompanies personal migration projects: residence permits receiving, permanent residence permits, citizenship acquisition, as well as resolving tax residency issues.

Yaroslavna's background includes real estate transactions and matrimonial matters, which allows her to consider clients' requests in a comprehensive manner, taking into account the consequences of different migration strategies.

December 17 | Online

The webinar will be held in Russian.

Participation is free of charge upon pre-registration.

The organizers reserve the right to refuse participation.

The Private Clients practice is designed to address clients' immigration matters, as well as related issues of personal taxation and real estate management.

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Registration

Event completed 17.12.2025