Umzug nach United Kingdom: Steuern, Aufenthalt und Leben
So werden Sie in United Kingdom steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In United Kingdom the top income tax rate is 45%, dividends are taxed at up to 39.35% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): CIT 19% up to £50k, 25% above £250k (marginal relief between). Non-dom abolished 2025 → 4-year FIG regime: new arrivals untaxed on foreign income/gains for 4 years.
How to move and become tax resident
To become tax resident in United Kingdom you need at least 30 days a year (Only-home test: UK home held ≥91 days (≥30 days there in tax year), no overseas home; or full-time UK work). The typical route is Innovator Founder visa (endorsed new business) — no passive/investor route since 2022: Endorsing-body approval of an innovative, scalable UK business; English B2; no min funds; or Global Talent There are 7 open residence programmes in United Kingdom — see the list below.
Living there
London has a temperate oceanic climate with winter highs around 8.4 °C and summer highs around 24 °C.
Key facts
| Höchste Einkommenssteuer | 45% |
|---|---|
| Dividendensteuer | 39.35% |
| Gewinnsteuer | 25% |
| Sonderregime für Zuzüger | 0% — CIT 19% up to £50k, 25% above £250k (marginal relief between). Non-dom abolished 2025 → 4-year FIG regime: new arrivals untaxed on foreign income/gains for 4 years. |
| Steuerliche Ansässigkeit | nach 30 Tagen — Only-home test: UK home held ≥91 days (≥30 days there in tax year), no overseas home; or full-time UK work |
| Typischer Aufenthaltsweg | Innovator Founder visa (endorsed new business) — no passive/investor route since 2022 — Endorsing-body approval of an innovative, scalable UK business; English B2; no min funds; or Global Talent |
| Klimatyp | temperate oceanic · 8.4° / 24° (London) |
Aufenthaltsprogramme in United Kingdom
Aktive Programme
- Innovator Founder visa — entrepreneur · 2026-10
Earned-settlement reform pending (not yet in Rules Oct 2026); consultation keeps 3-yr ILR for Innovator Founders
- Global Talent visa — employment · 2026-10
- Global Business Mobility – UK Expansion Worker visa — Einkommen / Jahr CHF 56'200 · 2026-10
- High Potential Individual visa — employment · 2026-10
Expanded Nov 2025 with 8,000/yr cap
- UK Ancestry visa — ancestry · 2026-10
- Family visa (partner/child of British or settled person) — Einkommen / Jahr CHF 31'000 · 2026-10
- Foreign Income and Gains (FIG) regime for new residents — specialTax · 2026-10
Non-dom remittance basis abolished 6 Apr 2025
Änderungen oder Verfügbarkeit prüfen
- Skilled Worker visa (incl. self-sponsorship via own UK company) — Einkommen / Jahr CHF 44'600 · 2026-10
Proposed earned settlement: 10-yr baseline ILR (shorter for high earners) — announced, not yet law as of Oct 2026
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in United Kingdom to become tax resident?
nach 30 Tagen. Only-home test: UK home held ≥91 days (≥30 days there in tax year), no overseas home; or full-time UK work Arriver sufficient ties: 46–90 days need 4 ties (rarely met), 91–120 need 3; FIG regime 4 yrs if non-resident 10 yrs
How much tax will I pay in United Kingdom?
In United Kingdom the top income tax rate is 45%, dividends are taxed at up to 39.35% and companies pay 25% corporate tax.
Which residence programmes does United Kingdom offer?
Innovator Founder visa; Global Talent visa; Global Business Mobility – UK Expansion Worker visa; High Potential Individual visa; UK Ancestry visa
What is the usual way to move to United Kingdom?
Innovator Founder visa (endorsed new business) — no passive/investor route since 2022. Endorsing-body approval of an innovative, scalable UK business; English B2; no min funds; or Global Talent
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.