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Change log

Visa and tax rule changes: April 2025

2 official rule changes take effect in April 2025, popular countries first, each with its official source.

Spain: Golden visa closed: the investor visa and residence articles of Ley 14/2013 were left without content, ending the real-estate and other investor routes

Golden visa closed: the investor visa and residence articles of Ley 14/2013 were left without content, ending the real-estate and other investor routes. Applications filed before 3 April 2025 are processed under the old rules.

In force from 3 April 2025, official notice of 2 January 2025 · Affects: Golden Visa (abolished) · Official source: Boletin Oficial del Estado

United Kingdom: The remittance basis ended on 6 April 2025 and was replaced by the 4-year foreign income and gains (FIG) regime: qualifying new residents (at least 10 consecutive years non-UK resident) can claim relief on eligible foreign income and gains in their first four years of UK residence, losing the Income Tax and Capital Gains Tax tax-free allowances for any year claimed

The remittance basis ended on 6 April 2025 and was replaced by the 4-year foreign income and gains (FIG) regime: qualifying new residents (at least 10 consecutive years non-UK resident) can claim relief on eligible foreign income and gains in their first four years of UK residence, losing the Income Tax and Capital Gains Tax tax-free allowances for any year claimed.

In force from 6 April 2025 · Affects: Four-year Foreign Income and Gains regime · Official source: HM Revenue and Customs