Abschaffung der Remittance-Base-Besteuerung und Einführung des FIG-Regimes in Großbritannien

From April 6^th, 2025, the UK will replace its long-standing remittance-based taxation with the new “4-Year Foreign Income and Gains (FIG) Regime", shifting to a residence-based approach. Mohamed Hemdan and Maja Mayrhuber explore the new regime’s potential impact on treaty residence and Austrian exit taxation, critically assessing past positions of the Austrian Ministry of Finance and discussing potential adaptations in light of these changes.