Foreign Income and Gains (FIG) regime for new residents
Foreign Income and Gains (FIG) regime for new residents is a residence route in United Kingdom (Steuerlicher Sonderstatus). Tax status, not a visa. Replaced non-dom remittance basis from 6 Apr 2025. Claim annually on SA return (loses personal allowance); first 4 tax years of residence; each family member claims individually. TRF: 12% (2025-27) / 15% (2027/28) on old FIG.
Special tax regimes for new residents →Requirements at a glance
How holders are taxed
Foreign income & gains exempt for 4 yrs even if remitted; UK-source taxed normally; worldwide basis + IHT residence test after
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategorie | Steuerlicher Sonderstatus |
|---|---|
| Investition | — |
| Gebühren (Familie) | CHF 0 |
| Einkommen / Jahr | — |
| Vermögen | — |
| Mindestaufenthalt | — |
| Niederlassung | — |
| Einbürgerung | — |
| Arbeit | yes |
| Berechtigt | anyone UK tax resident after 10 consecutive tax years of non-residence (needs separate immigration status) |
| Steuern | Foreign income & gains exempt for 4 yrs even if remitted; UK-source taxed normally; worldwide basis + IHT residence test after |
| Stand | 2026-10 |
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.