Official visa and tax rule changes recorded by Settle Anywhere, with the date each takes effect. Corrections to our own records are not included.https://settleanywhere.com/changes/feed.xml2026-10-12T00:00:00ZSettle Anywherehttps://settleanywhere.com/brand/apple-touch-icon.png https://settleanywhere.com/changes/#rule-8e59d8791e782026-10-12T00:00:00Z2026-10-12T00:00:00Z

Permanent residence for spouses of Japanese nationals: applications filed from 1 April 2027 need 5 years of marriage and 3 years of continuous residence in Japan. Until then the guideline of 24 February 2026 applies: 3 years of marriage and 1 year in Japan. In force from 1 April 2027. Official notice of 1 October 2026.

<p>Permanent residence for spouses of Japanese nationals: applications filed from 1 April 2027 need 5 years of marriage and 3 years of continuous residence in Japan. Until then the guideline of 24 February 2026 applies: 3 years of marriage and 1 year in Japan.</p><p>In force from 1 April 2027. Official notice of 1 October 2026.</p><p>Official source: <a href="https://www.moj.go.jp/isa/10_00279.html">Guidelines for Permission for Permanent Residence (revised 1 October 2026)</a></p> https://settleanywhere.com/changes/#rule-336050a3b49f2026-10-12T00:00:00Z2026-10-12T00:00:00Z

Permanent residence for spouses of permanent residents: applications filed from 1 April 2027 need 5 years of marriage and 3 years of continuous residence in Japan. Until then the guideline of 24 February 2026 applies: 3 years of marriage and 1 year in Japan. In force from 1 April 2027. Official notice of 1 October 2026.

<p>Permanent residence for spouses of permanent residents: applications filed from 1 April 2027 need 5 years of marriage and 3 years of continuous residence in Japan. Until then the guideline of 24 February 2026 applies: 3 years of marriage and 1 year in Japan.</p><p>In force from 1 April 2027. Official notice of 1 October 2026.</p><p>Official source: <a href="https://www.moj.go.jp/isa/10_00279.html">Guidelines for Permission for Permanent Residence (revised 1 October 2026)</a></p> https://settleanywhere.com/changes/#rule-e8e476c078232026-10-12T00:00:00Z2026-10-12T00:00:00Z

From 28 January 2027 new and renewal Tech.Pass applications are no longer accepted. Existing holders keep their pass until it expires; a new ONE Pass (AI and Tech) track replaces Tech.Pass from January 2027. In force from 28 January 2027.

<p>From 28 January 2027 new and renewal Tech.Pass applications are no longer accepted. Existing holders keep their pass until it expires; a new ONE Pass (AI and Tech) track replaces Tech.Pass from January 2027.</p><p>In force from 28 January 2027.</p><p>Official source: <a href="https://www.edb.gov.sg/en/incentives-and-programmes/incentives-and-facilitation-programmes/tech-pass.html">Tech.Pass</a></p> https://settleanywhere.com/changes/#rule-48fbe8951cdd2026-10-12T00:00:00Z2026-10-12T00:00:00Z

Personal income tax scale changes from 1 January 2027: income up to MNT 9,504,000 a year is taxed at 0%, then 10% up to MNT 120 million, 15% up to MNT 180 million and 20% above. From 1 January 2028 a 1% band applies between MNT 9,504,000 and MNT 24,000,000. In force from 1 January 2027. Official notice of 26 June 2026.

<p>Personal income tax scale changes from 1 January 2027: income up to MNT 9,504,000 a year is taxed at 0%, then 10% up to MNT 120 million, 15% up to MNT 180 million and 20% above. From 1 January 2028 a 1% band applies between MNT 9,504,000 and MNT 24,000,000.</p><p>In force from 1 January 2027. Official notice of 26 June 2026.</p><p>Official source: <a href="https://legalinfo.mn/mn/detail?lawId=14410">Law on Personal Income Tax (revised version), current Mongolian text</a></p> https://settleanywhere.com/changes/#rule-f60d4f8469e32026-10-12T00:00:00Z2026-10-12T00:00:00Z

Decree 388/2026 set a new general quota: 702 residence and work authorisations and 198 frontier-work authorisations, less those granted under Decree 231/2026, with applications accepted until 30 April 2027. It replaces Decrees 159/2026 and 231/2026. In force from 7 October 2026. Official notice of 7 October 2026.

<p>Decree 388/2026 set a new general quota: 702 residence and work authorisations and 198 frontier-work authorisations, less those granted under Decree 231/2026, with applications accepted until 30 April 2027. It replaces Decrees 159/2026 and 231/2026.</p><p>In force from 7 October 2026. Official notice of 7 October 2026.</p><p>Official source: <a href="https://www.bopa.ad/Documents/Detall?doc=GR_2026_10_07_12_54_13">Decret 388/2026, Reglament de quota general de les autoritzacions de residència i treball i de treball fronterer</a></p> https://settleanywhere.com/changes/#rule-7cc4b1f6d37a2026-10-12T00:00:00Z2026-10-12T00:00:00Z

From 3 October 2026 the K visa is issued as an electronic visa instead of a sticker in the passport, and it can be applied for on the e-Visa portal (evisa.gov.kh). Stickers issued before that date stay valid. In force from 3 October 2026.

<p>From 3 October 2026 the K visa is issued as an electronic visa instead of a sticker in the passport, and it can be applied for on the e-Visa portal (evisa.gov.kh). Stickers issued before that date stay valid.</p><p>In force from 3 October 2026.</p><p>Official source: <a href="https://recberlin.mfaic.gov.kh/en-us/khmer-visa-k">Khmer Visa (K-Visa)</a></p> https://settleanywhere.com/changes/#rule-0b40e8bb4f6d2026-10-12T00:00:00Z2026-10-12T00:00:00Z

F-1 students are admitted for a fixed period instead of for duration of status: the time needed to complete the programme on the Form I-20, not more than 4 years, plus 30 days to prepare to leave. A longer stay needs an extension of stay approved by USCIS. In force from 15 September 2026. Official notice of 17 July 2026.

<p>F-1 students are admitted for a fixed period instead of for duration of status: the time needed to complete the programme on the Form I-20, not more than 4 years, plus 30 days to prepare to leave. A longer stay needs an extension of stay approved by USCIS.</p><p>In force from 15 September 2026. Official notice of 17 July 2026.</p><p>Official source: <a href="https://www.govinfo.gov/content/pkg/FR-2026-07-17/pdf/2026-14439.pdf">Final rule: fixed time period of admission and extension of stay for F, J and I nonimmigrants (91 FR 44976, 17 July 2026; effective 15 September 2026)</a></p> https://settleanywhere.com/changes/#rule-99b4e9fd02e72026-10-12T00:00:00Z2026-10-12T00:00:00Z

J-1 exchange visitors are admitted for a fixed period instead of for duration of status: until the programme end date on the Form DS-2019, not more than 4 years, plus 30 days to prepare to leave. A longer stay needs an extension of stay approved by USCIS. In force from 15 September 2026. Official notice of 17 July 2026.

<p>J-1 exchange visitors are admitted for a fixed period instead of for duration of status: until the programme end date on the Form DS-2019, not more than 4 years, plus 30 days to prepare to leave. A longer stay needs an extension of stay approved by USCIS.</p><p>In force from 15 September 2026. Official notice of 17 July 2026.</p><p>Official source: <a href="https://www.govinfo.gov/content/pkg/FR-2026-07-17/pdf/2026-14439.pdf">Final rule: fixed time period of admission and extension of stay for F, J and I nonimmigrants (91 FR 44976, 17 July 2026; effective 15 September 2026)</a></p> https://settleanywhere.com/changes/#rule-b988e3d123412026-10-12T00:00:00Z2026-10-12T00:00:00Z

The Finance Act 2026 replaced the individual income tax table. From the income year starting 1 July 2026 the 20 percent rate applies to chargeable income between MUR 1 million and MUR 12 million, and 35 percent applies above MUR 12 million. In force from 1 July 2026. Official notice of 12 August 2026.

<p>The Finance Act 2026 replaced the individual income tax table. From the income year starting 1 July 2026 the 20 percent rate applies to chargeable income between MUR 1 million and MUR 12 million, and 35 percent applies above MUR 12 million.</p><p>In force from 1 July 2026. Official notice of 12 August 2026.</p><p>Official source: <a href="https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2026/08/Act1426.pdf">The Finance Act 2026 (Act No. 14 of 2026), s7(b) and s7(v), assented 12 August 2026</a></p> https://settleanywhere.com/changes/#rule-94825f5f8a132026-10-12T00:00:00Z2026-10-12T00:00:00Z

The money a job seeker must have rose to NOK 28,448 a month (NOK 341,373 a year), and to NOK 85,344 for former PhD candidates, in line with the National Insurance basic amount of NOK 136,549 from 1 May 2026. In force from 1 May 2026.

<p>The money a job seeker must have rose to NOK 28,448 a month (NOK 341,373 a year), and to NOK 85,344 for former PhD candidates, in line with the National Insurance basic amount of NOK 136,549 from 1 May 2026.</p><p>In force from 1 May 2026.</p><p>Official source: <a href="https://www.udi.no/en/want-to-apply/work-immigration/job-seekers/">Job seekers</a>, <a href="https://www.nav.no/grunnbelopet">Grunnbeløpet i folketrygden (National Insurance basic amount)</a></p> https://settleanywhere.com/changes/#rule-421cebf733172026-10-12T00:00:00Z2026-10-12T00:00:00Z

Registration as a British citizen costs GBP 1,540 for an adult (was GBP 1,446) and GBP 1,000 for a child (was GBP 1,214) from 8 April 2026; the GBP 130 ceremony fee is unchanged. In force from 8 April 2026.

<p>Registration as a British citizen costs GBP 1,540 for an adult (was GBP 1,446) and GBP 1,000 for a child (was GBP 1,214) from 8 April 2026; the GBP 130 ceremony fee is unchanged.</p><p>In force from 8 April 2026.</p><p>Official source: <a href="https://www.gov.uk/government/publications/visa-regulations-revised-table/home-office-immigration-and-nationality-fees-8-april-2026">Home Office immigration and nationality fees, 8 April 2026</a></p> https://settleanywhere.com/changes/#rule-bf54944609a52026-10-12T00:00:00Z2026-10-12T00:00:00Z

Decree 74/2026 set a new quota of 200 residence authorisations without work, 163 of them for residence without lucrative activity. The earlier quota of 600, of which 490 were for residence without lucrative activity, had been used up. In force from 12 March 2026. Official notice of 11 March 2026.

<p>Decree 74/2026 set a new quota of 200 residence authorisations without work, 163 of them for residence without lucrative activity. The earlier quota of 600, of which 490 were for residence without lucrative activity, had been used up.</p><p>In force from 12 March 2026. Official notice of 11 March 2026.</p><p>Official source: <a href="https://www.bopa.ad/Documents/Detall?doc=GD_2026_03_12_12_05_05">Decret 74/2026, Reglament de quota de les autoritzacions d&#39;immigració de residència sense treball</a></p> https://settleanywhere.com/changes/#rule-639a10349ff42026-10-12T00:00:00Z2026-10-12T00:00:00Z

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (Legal Notice 20 of 2026) replace the Highly Qualified Persons Rules for new applicants: a 15% flat tax on qualifying employment income of at least EUR 65,000, on emoluments up to EUR 7,000,000, for five years with two possible five-year extensions. Under the Highly Qualified Persons Rules no determination is issued for applications made after 31 December 2025. In force from 1 January 2026. Official notice of 23 January 2026.

<p>The Tax Treatment of Highly Skilled Individuals Rules, 2026 (Legal Notice 20 of 2026) replace the Highly Qualified Persons Rules for new applicants: a 15% flat tax on qualifying employment income of at least EUR 65,000, on emoluments up to EUR 7,000,000, for five years with two possible five-year extensions. Under the Highly Qualified Persons Rules no determination is issued for applications made after 31 December 2025.</p><p>In force from 1 January 2026. Official notice of 23 January 2026.</p><p>Official source: <a href="https://legislation.mt/eli/ln/2026/20/eng">Legal Notice 20 of 2026: Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575 of 23 January 2026)</a></p> https://settleanywhere.com/changes/#rule-5ffb1504e0902026-10-12T00:00:00Z2026-10-12T00:00:00Z

The Finance Law for 2026 (Law 2025-17, article 88) replaced the earlier wealth tax with a yearly tax on net wealth: 0.5% between TND 3 million and TND 5 million and 1% above TND 5 million, covering property in Tunisia and, for tax residents, property abroad. The main home and bank deposits are excluded. In force from 1 January 2026. Official notice of 12 December 2025.

<p>The Finance Law for 2026 (Law 2025-17, article 88) replaced the earlier wealth tax with a yearly tax on net wealth: 0.5% between TND 3 million and TND 5 million and 1% above TND 5 million, covering property in Tunisia and, for tax residents, property abroad. The main home and bank deposits are excluded.</p><p>In force from 1 January 2026. Official notice of 12 December 2025.</p><p>Official source: <a href="https://jibaya.tn/wp-content/uploads/2025/12/Loi2025_17.pdf">Loi n° 2025-17 du 12 décembre 2025 portant loi de finances pour 2026, Art. 56, 87 and 88 (impôt sur la fortune), Journal Officiel n° 148</a></p> https://settleanywhere.com/changes/#rule-31dc72ad54bc2026-10-12T00:00:00Z2026-10-12T00:00:00Z

A non-refundable application fee of USD 50 applies to every occupation permit application from 1 December 2025. The permit fee of USD 1,000 is unchanged. In force from 1 December 2025.

<p>A non-refundable application fee of USD 50 applies to every occupation permit application from 1 December 2025. The permit fee of USD 1,000 is unchanged.</p><p>In force from 1 December 2025.</p><p>Official source: <a href="https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf">Occupation Permit and Residence Permit Guidelines (criteria, checklists and Annex 1 fees; carries the 1 December 2025 application fee)</a></p> https://settleanywhere.com/changes/#rule-6afa733f7c032026-10-12T00:00:00Z2026-10-12T00:00:00Z

A non-refundable application fee of USD 50 applies to every occupation permit and retired non-citizen residence permit application from 1 December 2025. The permit fee of USD 1,000 is unchanged. In force from 1 December 2025.

<p>A non-refundable application fee of USD 50 applies to every occupation permit and retired non-citizen residence permit application from 1 December 2025. The permit fee of USD 1,000 is unchanged.</p><p>In force from 1 December 2025.</p><p>Official source: <a href="https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf">Occupation Permit and Residence Permit Guidelines (criteria, checklists and Annex 1 fees; carries the 1 December 2025 application fee)</a></p> https://settleanywhere.com/changes/#rule-d81626b1c04c2026-10-12T00:00:00Z2026-10-12T00:00:00Z

A non-refundable application fee of USD 50 applies to every occupation permit application from 1 December 2025, on top of the permit fee by duration. In force from 1 December 2025.

<p>A non-refundable application fee of USD 50 applies to every occupation permit application from 1 December 2025, on top of the permit fee by duration.</p><p>In force from 1 December 2025.</p><p>Official source: <a href="https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf">Occupation Permit and Residence Permit Guidelines (criteria, checklists and Annex 1 fees; carries the 1 December 2025 application fee)</a></p> https://settleanywhere.com/changes/#rule-160e2fe3cf7c2026-10-11T00:00:00Z2026-10-11T00:00:00Z

For income arising from 1 January 2027 the reconstruction special income tax falls from 2.1% to 1.1% of base income tax and a defence special income tax of 1% of the income tax to be withheld is collected alongside it (NTA tax answer No. 2260). In force from 1 January 2027.

<p>For income arising from 1 January 2027 the reconstruction special income tax falls from 2.1% to 1.1% of base income tax and a defence special income tax of 1% of the income tax to be withheld is collected alongside it (NTA tax answer No. 2260).</p><p>In force from 1 January 2027.</p><p>Official source: <a href="https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm">No.2260 Income tax rates (as of 1 April 2026)</a></p> https://settleanywhere.com/changes/#rule-fdb8609ac65d2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Thailand revoked the 60-day visa exemption that covered 93 countries and territories; from 15 September 2026 visa-free tourist entry is 30 days for 60 listed countries and territories (previously 57), 15 days for Seychelles and Mauritius, and a visa on arrival of up to 15 days for Azerbaijan, Belarus and Serbia. Other nationals need a visa unless a bilateral agreement applies, and visitors admitted under the old exemption may stay until the end of their stamped period. In force from 15 September 2026. Official notice of 31 August 2026.

<p>Thailand revoked the 60-day visa exemption that covered 93 countries and territories; from 15 September 2026 visa-free tourist entry is 30 days for 60 listed countries and territories (previously 57), 15 days for Seychelles and Mauritius, and a visa on arrival of up to 15 days for Azerbaijan, Belarus and Serbia. Other nationals need a visa unless a bilateral agreement applies, and visitors admitted under the old exemption may stay until the end of their stamped period.</p><p>In force from 15 September 2026. Official notice of 31 August 2026.</p><p>Official source: <a href="https://image.mfa.go.th/mfa/0/GuK2XatnjK/%E0%B8%82%E0%B9%88%E0%B8%B2%E0%B8%A7_%E0%B8%9B%E0%B8%8A%E0%B8%AA%E0%B8%9E_%E0%B8%88%E0%B8%B2%E0%B8%81_FB/26-08-69/VISA_Exemption_and_VoA_2026.pdf">Summary: The revision of Thailand’s visa exemption and VoA schemes, 2026 (ordinary passports, status as of 31 August 2026)</a>, <a href="https://www.mfa.go.th/en/content/pb-summary-03092026-en">Summary of the Weekly Press Briefing on 3 September 2026: revision of visa exemption and Visa on Arrival schemes</a></p> https://settleanywhere.com/changes/#rule-901621300c4a2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Ministerial Decision No. 131 of 2026 extends Small Business Relief (revenue of AED 3,000,000 or less, treated as having no taxable income) to tax periods ending on or before 31 December 2029. Official notice of 7 August 2026.

<p>Ministerial Decision No. 131 of 2026 extends Small Business Relief (revenue of AED 3,000,000 or less, treated as having no taxable income) to tax periods ending on or before 31 December 2029.</p><p>Official notice of 7 August 2026.</p><p>Official source: <a href="https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No.-131-of-2026-Amending-Certain-Provisions-of-Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022-EN.pdf">Ministerial Decision No. 131 of 2026 amending Ministerial Decision No. 73 of 2023 on Small Business Relief</a></p> https://settleanywhere.com/changes/#rule-8f1e32b0f3492026-10-11T00:00:00Z2026-10-11T00:00:00Z

Law 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025) takes effect on 1 July 2026; its rules on business income and on employment income of resident individuals, including the new 5% to 35% five-band scale (bands at VND 120, 360, 720 and 1,200 million a year) and the personal deduction of VND 15.5 million a month (VND 6.2 million per dependant), apply from the 2026 tax period (article 29). In force from 1 July 2026. Official notice of 10 December 2025.

<p>Law 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025) takes effect on 1 July 2026; its rules on business income and on employment income of resident individuals, including the new 5% to 35% five-band scale (bands at VND 120, 360, 720 and 1,200 million a year) and the personal deduction of VND 15.5 million a month (VND 6.2 million per dependant), apply from the 2026 tax period (article 29).</p><p>In force from 1 July 2026. Official notice of 10 December 2025.</p><p>Official source: <a href="https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/109signed-17692403594311667615452.pdf">Law No. 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025), Official Gazette No. 37, 22 January 2026</a></p> https://settleanywhere.com/changes/#rule-3bdbf44a42692026-10-11T00:00:00Z2026-10-11T00:00:00Z

From the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax; above that, tax is charged on profit at 15% to 20% by revenue band or, for revenue up to VND 3 billion, at 0.5% to 5% on revenue above VND 500 million (Law 109/2025/QH15 article 7, in force 1 July 2026 with the business-income rules applying from the 2026 tax period). In force from 1 July 2026. Official notice of 10 December 2025.

<p>From the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax; above that, tax is charged on profit at 15% to 20% by revenue band or, for revenue up to VND 3 billion, at 0.5% to 5% on revenue above VND 500 million (Law 109/2025/QH15 article 7, in force 1 July 2026 with the business-income rules applying from the 2026 tax period).</p><p>In force from 1 July 2026. Official notice of 10 December 2025.</p><p>Official source: <a href="https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/109signed-17692403594311667615452.pdf">Law No. 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025), Official Gazette No. 37, 22 January 2026</a></p> https://settleanywhere.com/changes/#rule-0f66d4d3e88a2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Workcation (F-1-D) visa runs as a formal programme from 30 June 2026. The income test is 1 to 2 times GNI per person by age and region of stay (before: 2 times for everyone), and the maximum stay is 3 years (before: 2 years). In force from 30 June 2026. Official notice of 7 July 2026.

<p>Workcation (F-1-D) visa runs as a formal programme from 30 June 2026. The income test is 1 to 2 times GNI per person by age and region of stay (before: 2 times for everyone), and the maximum stay is 3 years (before: 2 years).</p><p>In force from 30 June 2026. Official notice of 7 July 2026.</p><p>Official source: <a href="https://www.immigration.go.kr/bbs/moj/182/496858/download.do">Digital Nomad (Workcation, F-1-D) visa formal operation from 30 June 2026 — press release with scheme overview</a>, <a href="https://www.immigration.go.kr/bbs/moj/182/608278/artclView.do">Digital Nomad Workcation Visa: formal program announced effective 30 June 2026</a></p> https://settleanywhere.com/changes/#rule-1643213c8bbd2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Council of Ministers Decision No. 21 of 2026 (Official Gazette No. 9, 7 June 2026) replaced Table 1 of the areas where non-Qataris may own real estate and its map, moved the responsible minister from the Minister of Justice to the Minister of Municipality and reworded the registration article; the QAR 730,000 and QAR 3,650,000 property values and the 90-day annual residence rule in article 7 are unchanged. In force from 8 June 2026. Official notice of 14 May 2026.

<p>Council of Ministers Decision No. 21 of 2026 (Official Gazette No. 9, 7 June 2026) replaced Table 1 of the areas where non-Qataris may own real estate and its map, moved the responsible minister from the Minister of Justice to the Minister of Municipality and reworded the registration article; the QAR 730,000 and QAR 3,650,000 property values and the 90-day annual residence rule in article 7 are unchanged.</p><p>In force from 8 June 2026. Official notice of 14 May 2026.</p><p>Official source: <a href="https://almeezan.qa/legislations/cabinet-decision/2026/21/general">Council of Ministers Decision No. (21) of 2026 amending Decision No. (28) of 2020 on non-Qatari ownership and use of real estate (Arabic text)</a></p> https://settleanywhere.com/changes/#rule-14b9eec91d422026-10-11T00:00:00Z2026-10-11T00:00:00Z

One-off 100% reduction of the final salaries tax, profits tax and tax under personal assessment for the year of assessment 2025/26, capped at HK$3,000 per case (2026-27 Budget; enabling legislation passed on 13 May 2026 and gazetted on 22 May 2026). In force from 22 May 2026. Official notice of 25 February 2026.

<p>One-off 100% reduction of the final salaries tax, profits tax and tax under personal assessment for the year of assessment 2025/26, capped at HK$3,000 per case (2026-27 Budget; enabling legislation passed on 13 May 2026 and gazetted on 22 May 2026).</p><p>In force from 22 May 2026. Official notice of 25 February 2026.</p><p>Official source: <a href="https://www.ird.gov.hk/eng/tax/budget.htm">2026-27 Budget: tax measures (one-off reduction for 2025/26 and allowances from 2026/27)</a>, <a href="https://www.info.gov.hk/gia/general/202602/25/P2026022500841.htm">Tax measures proposed in 2026-27 Budget (press release of 25 February 2026)</a></p> https://settleanywhere.com/changes/#rule-44721107b8db2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Lei Orgânica 1/2026 made the grandchild route depend on the conditions of Article 6(1)(c) to (h): language and culture test or certificate, civic knowledge, declaration of adherence, no serious convictions, no security threat and no sanctions. Procedures pending on 19 May 2026 follow the previous text. In force from 19 May 2026. Official notice of 18 May 2026.

<p>Lei Orgânica 1/2026 made the grandchild route depend on the conditions of Article 6(1)(c) to (h): language and culture test or certificate, civic knowledge, declaration of adherence, no serious convictions, no security threat and no sanctions. Procedures pending on 19 May 2026 follow the previous text.</p><p>In force from 19 May 2026. Official notice of 18 May 2026.</p><p>Official source: <a href="https://files.diariodarepublica.pt/1s/2026/05/09500/0000200020.pdf">Lei Orgânica n.º 1/2026, de 18 de maio, alteração à Lei da Nacionalidade</a></p> https://settleanywhere.com/changes/#rule-6aa4338f84282026-10-11T00:00:00Z2026-10-11T00:00:00Z

Lei Orgânica 1/2026 revoked Article 6(7) of the Lei da Nacionalidade, ending naturalisation for descendants of Portuguese Sephardic Jews; pending procedures continue under the previous law. In force from 19 May 2026. Official notice of 18 May 2026.

<p>Lei Orgânica 1/2026 revoked Article 6(7) of the Lei da Nacionalidade, ending naturalisation for descendants of Portuguese Sephardic Jews; pending procedures continue under the previous law.</p><p>In force from 19 May 2026. Official notice of 18 May 2026.</p><p>Official source: <a href="https://files.diariodarepublica.pt/1s/2026/05/09500/0000200020.pdf">Lei Orgânica n.º 1/2026, de 18 de maio, alteração à Lei da Nacionalidade</a></p> https://settleanywhere.com/changes/#rule-c53a9dd607cf2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Nationality Law amended: naturalisation needs 10 years of legal residence, 7 for nationals of Portuguese-speaking countries and EU states. Official notice of 18 May 2026.

<p>Nationality Law amended: naturalisation needs 10 years of legal residence, 7 for nationals of Portuguese-speaking countries and EU states.</p><p>Official notice of 18 May 2026.</p><p>Official source: <a href="https://files.diariodarepublica.pt/1s/2026/05/09500/0000200020.pdf">Lei Orgânica n.º 1/2026 of 18 May (amends the Nationality Law, Law 37/81)</a></p> https://settleanywhere.com/changes/#rule-0af74a08fd4e2026-10-11T00:00:00Z2026-10-11T00:00:00Z

The population ceiling for municipalities eligible for the 7% foreign-pensioner regime rose from 20,000 to 30,000 inhabitants from 7 April 2026 (Agenzia delle Entrate scheda updated 8 May 2026). In force from 7 April 2026.

<p>The population ceiling for municipalities eligible for the 7% foreign-pensioner regime rose from 20,000 to 30,000 inhabitants from 7 April 2026 (Agenzia delle Entrate scheda updated 8 May 2026).</p><p>In force from 7 April 2026.</p><p>Official source: <a href="https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/regime-opzionale-per-i-pensionati-esteri-che-cose-cittadini">Optional regime for foreign pensioners (Art. 24-ter TUIR), updated 8 May 2026</a></p> https://settleanywhere.com/changes/#rule-9f70ca57fefb2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Dividend tax rates for 2026/27 are 10.75% at the basic rate and 35.75% at the higher rate; the additional rate stays 39.35% and the dividend allowance GBP 500. In force from 6 April 2026.

<p>Dividend tax rates for 2026/27 are 10.75% at the basic rate and 35.75% at the higher rate; the additional rate stays 39.35% and the dividend allowance GBP 500.</p><p>In force from 6 April 2026.</p><p>Official source: <a href="https://www.gov.uk/tax-on-dividends">Tax on dividends: dividend allowance and rates for the 2026 to 2027 tax year</a></p> https://settleanywhere.com/changes/#rule-64b16b511e5f2026-10-11T00:00:00Z2026-10-11T00:00:00Z

From the year of assessment 2026/27 the basic allowance rises from HK$132,000 to HK$145,000 and the married person's allowance from HK$264,000 to HK$290,000, with increases to the single parent, child, newborn and dependent parent allowances and a higher deduction ceiling for elderly residential care expenses. In force from 1 April 2026. Official notice of 25 February 2026.

<p>From the year of assessment 2026/27 the basic allowance rises from HK$132,000 to HK$145,000 and the married person&#39;s allowance from HK$264,000 to HK$290,000, with increases to the single parent, child, newborn and dependent parent allowances and a higher deduction ceiling for elderly residential care expenses.</p><p>In force from 1 April 2026. Official notice of 25 February 2026.</p><p>Official source: <a href="https://www.ird.gov.hk/eng/tax/budget.htm">2026-27 Budget: tax measures (one-off reduction for 2025/26 and allowances from 2026/27)</a>, <a href="https://www.info.gov.hk/gia/general/202602/25/P2026022500841.htm">Tax measures proposed in 2026-27 Budget (press release of 25 February 2026)</a></p> https://settleanywhere.com/changes/#rule-70fe16867a162026-10-11T00:00:00Z2026-10-11T00:00:00Z

Finance Act 2026 (Law 2026-103 of 19 February 2026) indexed the income tax scale by 0.9% for tax on 2025 income: 0% to EUR 11,600, 11% to EUR 29,579, 30% to EUR 84,577, 41% to EUR 181,917 and 45% above, per family-quotient share. Official notice of 19 February 2026.

<p>Finance Act 2026 (Law 2026-103 of 19 February 2026) indexed the income tax scale by 0.9% for tax on 2025 income: 0% to EUR 11,600, 11% to EUR 29,579, 30% to EUR 84,577, 41% to EUR 181,917 and 45% above, per family-quotient share.</p><p>Official notice of 19 February 2026.</p><p>Official source: <a href="https://www.service-public.gouv.fr/particuliers/actualites/A18045?lang=en">Income tax brackets and rates 2026 (Finance Act 2026-103 of 19 February 2026)</a></p> https://settleanywhere.com/changes/#rule-3dc70e25c7d92026-10-11T00:00:00Z2026-10-11T00:00:00Z

Minimum wage (RMMG) is EUR 920 from 1 January 2026, so the income test is EUR 3,680 a month (four times the minimum wage). In force from 1 January 2026.

<p>Minimum wage (RMMG) is EUR 920 from 1 January 2026, so the income test is EUR 3,680 a month (four times the minimum wage).</p><p>In force from 1 January 2026.</p><p>Official source: <a href="https://www.dgert.gov.pt/retribuicao-minima-mensal-garantida-para-2026">2026 guaranteed minimum monthly wage (RMMG) EUR920, Decreto-Lei 139/2025</a></p> https://settleanywhere.com/changes/#rule-8c359d8e0b782026-10-11T00:00:00Z2026-10-11T00:00:00Z

Minimum wage (RMMG) is EUR 920 from 1 January 2026, which sets the means-of-subsistence test: EUR 920 a month for the first adult. In force from 1 January 2026.

<p>Minimum wage (RMMG) is EUR 920 from 1 January 2026, which sets the means-of-subsistence test: EUR 920 a month for the first adult.</p><p>In force from 1 January 2026.</p><p>Official source: <a href="https://www.dgert.gov.pt/retribuicao-minima-mensal-garantida-para-2026">2026 guaranteed minimum monthly wage (RMMG) EUR920, Decreto-Lei 139/2025</a>, <a href="https://vistos.mne.gov.pt/pt/vistos-nacionais/documentacao-instrutoria/meios-de-subsistencia">Means of subsistence for long-stay visas (2026 RMMG EUR920)</a></p> https://settleanywhere.com/changes/#rule-66f9520cde2e2026-10-11T00:00:00Z2026-10-11T00:00:00Z

The 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art. 68 IRS brackets for 2026: 12.5% up to EUR 8,342, 15.7% to EUR 12,587, 21.2% to EUR 17,838, 24.1% to EUR 23,089, 31.1% to EUR 29,397, 34.9% to EUR 43,090, 43.1% to EUR 46,566, 44.6% to EUR 86,634 and 48% above. In force from 1 January 2026. Official notice of 30 December 2025.

<p>The 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art. 68 IRS brackets for 2026: 12.5% up to EUR 8,342, 15.7% to EUR 12,587, 21.2% to EUR 17,838, 24.1% to EUR 23,089, 31.1% to EUR 29,397, 34.9% to EUR 43,090, 43.1% to EUR 46,566, 44.6% to EUR 86,634 and 48% above.</p><p>In force from 1 January 2026. Official notice of 30 December 2025.</p><p>Official source: <a href="https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx">IRS Code Art. 68 general rates (wording of Lei 73-A/2025)</a></p> https://settleanywhere.com/changes/#rule-055c57c4e9772026-10-11T00:00:00Z2026-10-11T00:00:00Z

The annual substitute tax on foreign-source income for new residents rose from EUR 200,000 to EUR 300,000, and from EUR 25,000 to EUR 50,000 per family member, for people who transfer tax residence to Italy from 1 January 2026 (Budget Law 2026, Law 199/2025 art. 1 paras. 25-26). In force from 1 January 2026. Official notice of 30 December 2025.

<p>The annual substitute tax on foreign-source income for new residents rose from EUR 200,000 to EUR 300,000, and from EUR 25,000 to EUR 50,000 per family member, for people who transfer tax residence to Italy from 1 January 2026 (Budget Law 2026, Law 199/2025 art. 1 paras. 25-26).</p><p>In force from 1 January 2026. Official notice of 30 December 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199">Legge 30 dicembre 2025 n. 199 (Budget Law 2026): Art. 1 paras. 3 and 25-26</a>, <a href="https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/opzione-per-i-neo-residenti/infogen-opzionale-neo-residenti">Optional regime for new residents (Art. 24-bis TUIR): what it is</a></p> https://settleanywhere.com/changes/#rule-7e35afd5b2712026-10-11T00:00:00Z2026-10-11T00:00:00Z

The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4). In force from 1 January 2026. Official notice of 30 December 2025.

<p>The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4).</p><p>In force from 1 January 2026. Official notice of 30 December 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199">Legge 30 dicembre 2025 n. 199 (Budget Law 2026): Art. 1 paras. 3 and 25-26</a>, <a href="https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef">IRPEF rates and calculation</a></p> https://settleanywhere.com/changes/#rule-988c2fa9a33e2026-10-11T00:00:00Z2026-10-11T00:00:00Z

For tax year 2026 (returns filed May 2027) the progressive brackets rise to NT$610,000, NT$1,380,000, NT$2,770,000 and NT$5,190,000, the personal exemption to NT$101,000 and the single standard deduction to NT$136,000, after the consumer price index rose 4.13% against the reference year (Ministry of Finance announcement of 27 November 2025). The NT$7,500,000 basic income exemption is unchanged. In force from 1 January 2026. Official notice of 27 November 2025.

<p>For tax year 2026 (returns filed May 2027) the progressive brackets rise to NT$610,000, NT$1,380,000, NT$2,770,000 and NT$5,190,000, the personal exemption to NT$101,000 and the single standard deduction to NT$136,000, after the consumer price index rose 4.13% against the reference year (Ministry of Finance announcement of 27 November 2025). The NT$7,500,000 basic income exemption is unchanged.</p><p>In force from 1 January 2026. Official notice of 27 November 2025.</p><p>Official source: <a href="https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=34b463dc8f1b49f29d440d92a6fd5139">MOF announcement of 2026 (ROC year 115) exemptions, deductions and tax brackets for comprehensive income tax (Chinese-language release, 2025-11-27)</a></p> https://settleanywhere.com/changes/#rule-ca09976f682b2026-10-11T00:00:00Z2026-10-11T00:00:00Z

From assessment year 2026 the basic allowance is EUR 12,348; the first progressive zone runs to EUR 17,799, the 42% marginal rate starts at EUR 69,879 and the 45% rate at EUR 277,826 (section 32a EStG). In force from 1 January 2026.

<p>From assessment year 2026 the basic allowance is EUR 12,348; the first progressive zone runs to EUR 17,799, the 42% marginal rate starts at EUR 69,879 and the 45% rate at EUR 277,826 (section 32a EStG).</p><p>In force from 1 January 2026.</p><p>Official source: <a href="https://www.gesetze-im-internet.de/estg/__32a.html">Income Tax Act section 32a (tariff from 2026)</a></p> https://settleanywhere.com/changes/#rule-b02ad93f15252026-10-11T00:00:00Z2026-10-11T00:00:00Z

Job-seeking period is 1 year per grant, up to 3 years in total, replacing 6-month periods; graduates aged 29 or under of world top-200 universities and TOPIK 6 holders in Korean studies are exempt from the points and financial tests. In force from 29 October 2025. Official notice of 27 October 2025.

<p>Job-seeking period is 1 year per grant, up to 3 years in total, replacing 6-month periods; graduates aged 29 or under of world top-200 universities and TOPIK 6 holders in Korean studies are exempt from the points and financial tests.</p><p>In force from 29 October 2025. Official notice of 27 October 2025.</p><p>Official source: <a href="https://www.immigration.go.kr/bbs/immigration/214/486421/download.do">Ministry of Justice press release: K-Trainee internship programme and Job Seeker (D-10) improvements, in force 29 October 2025</a></p> https://settleanywhere.com/changes/#rule-d1ed781ce3ac2026-10-11T00:00:00Z2026-10-11T00:00:00Z

The deadline for the Democratic Memory Law option closed at 23:59 on 22 October 2025 after the one-year extension; from 23 October 2025 consulates accept no new appointment requests. In force from 22 October 2025. Official notice of 30 September 2025.

<p>The deadline for the Democratic Memory Law option closed at 23:59 on 22 October 2025 after the one-year extension; from 23 October 2025 consulates accept no new appointment requests.</p><p>In force from 22 October 2025. Official notice of 30 September 2025.</p><p>Official source: <a href="https://www.exteriores.gob.es/Consulados/lahabana/es/Comunicacion/Noticias/Paginas/Articulos/FIN-DEL-PLAZO-DE-PRESENTACI%C3%93N-DE-EXPEDIENTES-DE-LA-LEY-DE-MEMORIA-DEMOCR%C3%81TICA-EL-22-DE-OCTUBRE-DE-2025.aspx">Fin del plazo de presentación de expedientes de la Ley de Memoria Democrática el 22 de octubre de 2025</a>, <a href="https://www.exteriores.gob.es/Consulados/miami/es/ServiciosConsulares/Paginas/index.aspx?scca=Nacionalidad&amp;scco=Estados+Unidos&amp;scd=196&amp;scs=Nacionalidad+espa%C3%B1ola+por+la+Ley+de+Memoria+Democr%C3%A1tica">Nacionalidad española por la Ley de Memoria Democrática</a>, <a href="https://www.mjusticia.gob.es/es/ciudadania/nacionalidad/que-es-nacionalidad/como-adquiere-nacionalidad/opcion">Adquisición de la nacionalidad española por opción</a></p> https://settleanywhere.com/changes/#rule-3d1da2dfa2d92026-10-11T00:00:00Z2026-10-11T00:00:00Z

Law 74/2025 converted the decree with amendments, added the appointment-based transitional case, the one-year declaration for minors and the 31 May 2029 deadline for children of citizens recognised under the old rules. In force from 24 May 2025. Official notice of 23 May 2025.

<p>Law 74/2025 converted the decree with amendments, added the appointment-based transitional case, the one-year declaration for minors and the 31 May 2029 deadline for children of citizens recognised under the old rules.</p><p>In force from 24 May 2025. Official notice of 23 May 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2025-03-28;36">Decreto-legge 28 marzo 2025, n. 36, convertito dalla legge 23 maggio 2025, n. 74 (disposizioni urgenti in materia di cittadinanza)</a></p> https://settleanywhere.com/changes/#rule-63124e04039a2026-10-11T00:00:00Z2026-10-11T00:00:00Z

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.

<p>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.</p><p>In force from 6 April 2025.</p><p>Official source: <a href="https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime">Check if you can claim the 4-year foreign income and gains regime</a></p> https://settleanywhere.com/changes/#rule-9d8fa58566362026-10-11T00:00:00Z2026-10-11T00:00:00Z

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.

<p>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.</p><p>In force from 3 April 2025. Official notice of 2 January 2025.</p><p>Official source: <a href="https://www.boe.es/buscar/act.php?id=BOE-A-2025-76">Ley Organica 1/2025 of 2 January: arts. 63-67 of Ley 14/2013 (investor residence) left without content</a></p> https://settleanywhere.com/changes/#rule-fad8e7b744bb2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Decree-Law 36/2025 inserted Article 3-bis into Law 91/1992: people born abroad with another citizenship are deemed never to have acquired Italian citizenship unless a parent or grandparent held only Italian citizenship, the Italian parent lived in Italy two continuous years before the birth, or the application was filed by 27 March 2025. In force from 28 March 2025. Official notice of 28 March 2025.

<p>Decree-Law 36/2025 inserted Article 3-bis into Law 91/1992: people born abroad with another citizenship are deemed never to have acquired Italian citizenship unless a parent or grandparent held only Italian citizenship, the Italian parent lived in Italy two continuous years before the birth, or the application was filed by 27 March 2025.</p><p>In force from 28 March 2025. Official notice of 28 March 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2025-03-28;36">Decreto-legge 28 marzo 2025, n. 36, convertito dalla legge 23 maggio 2025, n. 74 (disposizioni urgenti in materia di cittadinanza)</a></p> https://settleanywhere.com/changes/#rule-8015aef7be4c2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Outstanding overseas talent under Article 28(1) of the Advanced Industry Talent Special Act can claim the foreign-engineer income tax reduction on employment income paid on or after 28 February 2025 (NTS 2025 year-end guide for foreign employees). In force from 28 February 2025.

<p>Outstanding overseas talent under Article 28(1) of the Advanced Industry Talent Special Act can claim the foreign-engineer income tax reduction on employment income paid on or after 28 February 2025 (NTS 2025 year-end guide for foreign employees).</p><p>In force from 28 February 2025.</p><p>Official source: <a href="https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?bbsId=1028&amp;mi=2201&amp;nttSn=1347723">2026 foreign worker tax guide: 19% flat rate, engineer reduction</a></p> https://settleanywhere.com/changes/#rule-5209881105bb2026-10-11T00:00:00Z2026-10-11T00:00:00Z

The top rate of the savings scale that applies to dividends, interest and gains under the Art. 93 regime rose from 28% to 30% on the part of the savings base above EUR 300,000 (Ley 7/2024 of 20 December 2024). In force from 1 January 2025. Official notice of 20 December 2024.

<p>The top rate of the savings scale that applies to dividends, interest and gains under the Art. 93 regime rose from 28% to 30% on the part of the savings base above EUR 300,000 (Ley 7/2024 of 20 December 2024).</p><p>In force from 1 January 2025. Official notice of 20 December 2024.</p><p>Official source: <a href="https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764">Ley 35/2006 on personal income tax (consolidated): Arts. 9, 63-66, 93</a></p> https://settleanywhere.com/changes/#rule-eb14a63e522f2026-10-11T00:00:00Z2026-10-11T00:00:00Z

The top savings-income rate rose from 28% to 30% on the part of the savings base above EUR 300,000, combining the state and regional scales (Ley 7/2024 of 20 December 2024). In force from 1 January 2025. Official notice of 20 December 2024.

<p>The top savings-income rate rose from 28% to 30% on the part of the savings base above EUR 300,000, combining the state and regional scales (Ley 7/2024 of 20 December 2024).</p><p>In force from 1 January 2025. Official notice of 20 December 2024.</p><p>Official source: <a href="https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764">Ley 35/2006 on personal income tax (consolidated): Arts. 9, 63-66, 93</a></p> https://settleanywhere.com/changes/#rule-14f8e5ca85d82026-10-11T00:00:00Z2026-10-11T00:00:00Z

Inpatriate tax regime: the salary threshold for employees is EUR 70,000 (EUR 75,000 before 2025), and recurring costs can reach 35% of remuneration with no EUR 90,000 cap. In force from 1 January 2025. Official notice of 18 December 2025.

<p>Inpatriate tax regime: the salary threshold for employees is EUR 70,000 (EUR 75,000 before 2025), and recurring costs can reach 35% of remuneration with no EUR 90,000 cap.</p><p>In force from 1 January 2025. Official notice of 18 December 2025.</p><p>Official source: <a href="https://www.ejustice.just.fgov.be/eli/loi/2025/12/18/2025009647/justel">Law of 18 December 2025 on various provisions, articles 15 to 18 (published 30 December 2025)</a></p> https://settleanywhere.com/changes/#rule-a0712ffdbecf2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Foreign-source assessable income earned from 1 January 2024 by a person resident in Thailand (180 days or more in the tax year it is earned) is taxed in the year it is brought into Thailand, whichever year that is; income earned before 2024 is not taxed when brought in (Revenue Department Orders Por. 161/2566 and 162/2566). In force from 1 January 2024. Official notice of 15 September 2023.

<p>Foreign-source assessable income earned from 1 January 2024 by a person resident in Thailand (180 days or more in the tax year it is earned) is taxed in the year it is brought into Thailand, whichever year that is; income earned before 2024 is not taxed when brought in (Revenue Department Orders Por. 161/2566 and 162/2566).</p><p>In force from 1 January 2024. Official notice of 15 September 2023.</p><p>Official source: <a href="https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dn161A.pdf">Revenue Department Order Por. 161/2566: tax on foreign-source income brought into Thailand (Revenue Code section 41 paragraph 2)</a></p> https://settleanywhere.com/changes/#rule-cb77dd4ab9a92026-10-11T00:00:00Z2026-10-11T00:00:00Z

Act 72/2022 added Section 7(2)(j): an applicant with permitted residence in Slovakia who was never a Slovak citizen and has a parent, grandparent or great-grandparent who was a Czechoslovak citizen born in Slovakia may be granted citizenship without the eight years of permanent residence; the language test is waived for them. In force from 1 April 2022. Official notice of 11 March 2022.

<p>Act 72/2022 added Section 7(2)(j): an applicant with permitted residence in Slovakia who was never a Slovak citizen and has a parent, grandparent or great-grandparent who was a Czechoslovak citizen born in Slovakia may be granted citizenship without the eight years of permanent residence; the language test is waived for them.</p><p>In force from 1 April 2022. Official notice of 11 March 2022.</p><p>Official source: <a href="https://static.slov-lex.sk/static/SK/ZZ/2022/72/vyhlasene_znenie.html">Zákon č. 72/2022 Z. z., ktorým sa mení a dopĺňa zákon č. 40/1993 Z. z. o štátnom občianstve Slovenskej republiky</a></p> https://settleanywhere.com/changes/#rule-838edfd6beef2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Since 20 August 2021 children and descendants affected by earlier gender-discriminatory citizenship rules can acquire German citizenship by declaration under StAG § 5. In force from 20 August 2021.

<p>Since 20 August 2021 children and descendants affected by earlier gender-discriminatory citizenship rules can acquire German citizenship by declaration under StAG § 5.</p><p>In force from 20 August 2021.</p><p>Official source: <a href="https://www.bva.bund.de/DE/Services/Buerger/Ausweis-Dokumente-Recht/Staatsangehoerigkeit/Einbuergerung/EER/01-Informationen_EER/01_01_EER_was_ist/01_02_EER_was_ist_node.html">Was ist Einbürgerung nach § 5 StAG (Erklärungserwerb)</a></p> https://settleanywhere.com/changes/#rule-3774fb0c98a32026-10-11T00:00:00Z2026-10-11T00:00:00Z

The 2019 amendment (NN 102/2019) rewrote Article 11: emigrants who left before 8 October 1991 and their descendants, without generation limit, and their spouses, are exempt from the residence, language and culture conditions of Article 8(1) points 2 to 4. In force from 1 January 2020. Official notice of 25 October 2019.

<p>The 2019 amendment (NN 102/2019) rewrote Article 11: emigrants who left before 8 October 1991 and their descendants, without generation limit, and their spouses, are exempt from the residence, language and culture conditions of Article 8(1) points 2 to 4.</p><p>In force from 1 January 2020. Official notice of 25 October 2019.</p><p>Official source: <a href="https://narodne-novine.nn.hr/clanci/sluzbeni/2019_10_102_2050.html">Zakon o izmjenama i dopunama Zakona o hrvatskom državljanstvu (NN 102/2019)</a></p> https://settleanywhere.com/changes/#rule-77d7c7d148372026-10-11T00:00:00Z2026-10-11T00:00:00Z

Act 207/2019 extended the Section 31 declaration to anyone with at least one parent or grandparent who was a former Czech or Czechoslovak citizen, unless the declarant is a Slovak citizen. In force from 6 September 2019.

<p>Act 207/2019 extended the Section 31 declaration to anyone with at least one parent or grandparent who was a former Czech or Czechoslovak citizen, unless the declarant is a Slovak citizen.</p><p>In force from 6 September 2019.</p><p>Official source: <a href="https://mv.gov.cz/clanek/nabyti-statniho-obcanstvi-ceske-republiky-prohlasenim-podle-31-zakona-o-statnim-obcanstvi-ceske-republiky.aspx">Nabytí státního občanství České republiky prohlášením podle § 31 zákona o státním občanství České republiky</a>, <a href="https://mzv.gov.cz/washington/cz/konzularni_informace/obcanstvi/nabyvani_obcanstvi_prohlasenim.html">Nabývání státního občanství České republiky prohlášením / Acquisition of Czech Citizenship by Declaration</a></p>