Fact-check
Review the public claims and the wording verified for publication.
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| Claim | Category | Status | Verified wording | Source |
|---|---|---|---|---|
| PY-RESIDENCE | Paraguay residence | corrected | PwC describes an individual as tax-resident in Paraguay if one spends more than 120 days in a year in Paraguay. | PwC Paraguay - Individual residence Last reviewed 07 February 2026 |
| PY-PIT-SOURCE-BASIS | Paraguay source-basis PIT | confirmed | PwC states individuals resident in Paraguay and/or abroad are taxable on Paraguayan-source income and lists source rules. | PwC Paraguay - Individual taxes on personal income Last reviewed 07 February 2026 |
| PY-IRE | Paraguay IRE | confirmed | PwC describes 10% Business Income Tax (IRE) on Paraguayan income, profits, or earnings. | PwC Paraguay - Corporate taxes on income Last reviewed 07 February 2026 |
| PY-IRE-SIMPLE | Paraguay IRE SIMPLE | confirmed | PwC states IRE SIMPLE may apply where previous-year income does not exceed PYG 2 billion. | PwC Paraguay - Corporate taxes on income Last reviewed 07 February 2026 |
| PY-RESIMPLE | Paraguay RESIMPLE | confirmed | PwC states RESIMPLE may apply to sole proprietorships with gross income equal to or below PYG 80 million. | PwC Paraguay - Corporate taxes on income Last reviewed 07 February 2026 |
| PY-RUC-CERTIFICATE | Paraguay RUC/certificate mechanics | professional advice required | RUC, filing, certificate, and tax residence mechanics are not settled by the supplied general sources. | PwC Paraguay - Individual residence Last reviewed 07 February 2026 |
| PY-SUBSTANCE-MANAGEMENT | Paraguay substance/management | professional advice required | Substance, management, and operational evidence are fact-specific. | PwC Paraguay - Corporate taxes on income Last reviewed 07 February 2026 |
| PY-OWNER-DISTRIBUTIONS | Paraguay owner distributions | professional advice required | No settled owner-level distribution conclusion is landed in this package. | PwC Paraguay - Corporate taxes on income Last reviewed 07 February 2026 |
| EE-DISTRIBUTED-PROFIT-CIT | Estonia distributed-profit CIT | corrected | PwC states distributed profits are generally subject to 22% CIT at 22/78 of the net distribution. | PwC Estonia - Corporate taxes on income Last reviewed 29 May 2026 |
| EE-RETAINED-PROFIT | Estonia retained-profit treatment | confirmed | PwC states undistributed corporate profits are tax exempt, with taxation postponed until distribution or deemed distribution. | PwC Estonia - Corporate taxes on income Last reviewed 29 May 2026 |
| EE-MANAGEMENT-POEM | Estonia management / place of effective management | professional advice required | Management location, permanent establishment, and place-of-effective-management exposure are fact-specific. | PwC Estonia - Corporate taxes on income Last reviewed 29 May 2026 |
| AR-RESIDENCE | Argentina residence | corrected | PwC describes foreign individuals residing in Argentina for reasons other than work for more than 12 months as residents as of the 13th month of presence. | PwC Argentina - Individual residence Last reviewed 16 June 2026 |
| UY-RESIDENCE | Uruguay residence | corrected | PwC lists more than 183 days with sporadic absences counted, plus vital/economic-interest and investment presumptions. | PwC Uruguay - Individual residence Last reviewed 09 March 2026 |
| BR-RESIDENCE | Brazil residence | corrected | PwC states temporary-visa holders without a Brazilian employment contract become resident after 183 days of actual physical presence within a 12-month period. | PwC Brazil - Individual residence Last reviewed 02 May 2025 |
| NL-CITIZENSHIP-CONTINUITY | Netherlands citizenship | confirmed | Rijksoverheid states a dual national can lose Dutch nationality after at least 13 years outside the Kingdom/EU, with timely passport or nationality statement renewal resetting the period. | Rijksoverheid - Dutch nationality loss with dual nationality Current page checked 2026-06-17 |
| NL-CONSERVING-ASSESSMENT | Netherlands conserving assessment | confirmed | Belastingdienst describes conserving assessments for emigration situations and relevant income components; its 2025 fiscal guide includes emigrated status and stakingswinst cases. | Belastingdienst - Conserverende aanslag bij emigratie; Te conserveren inkomen 2025 fiscal guide / current pages checked 2026-06-17 |
| NL-GIFT-INHERITANCE | Netherlands gift/inheritance after-effect | professional advice required | A reliable official source was not landed during implementation. | Not landed as official source in this Slice C package Checked 2026-06-17 |
| NL-FACTS-CIRCUMSTANCES | Netherlands residence facts | professional advice required | Dutch tax residence depends on facts and circumstances; this package does not settle it from day count alone. | Belastingdienst emigration materials Current page checked 2026-06-17 |
| AR-TOURIST-ADMISSION | Argentina immigration / stay | confirmed | Dutch nationals are visa-exempt and admitted as tourists for up to three months (about 90 days) per entry under Ley 25.871; tourists may not perform paid work. | Argentina DNM - Documentation to enter as a tourist Checked 2026-06-18 |
| AR-TOURIST-EXTENSION | Argentina immigration / stay | confirmed | DNM allows one prorroga de permanencia of a similar period (about 90 days) requested before expiry; the official migration fee is denominated in UMSM units (ARS). | Argentina DNM - Tourists Checked 2026-06-18 |
| AR-DIGITAL-NOMAD | Argentina immigration / stay | confirmed | Disposicion DNM 758/2022 created a digital-nomad transitory residence (up to 180 days, extendable once) for nationals of visa-exempt countries performing remote services for persons or entities domiciled abroad. | Argentina - Residencia transitoria como Nomada Digital Checked 2026-06-18 |
| AR-REENTRY-DISCRETION | Argentina immigration / stay | professional advice required | No DNM source establishes an automatic reset; admission and granted duration are discretionary at the port of entry. | Argentina DNM - Tourists Checked 2026-06-18 |
| PY-TOURIST-ADMISSION | Paraguay immigration / stay | confirmed | Dutch nationals are visa-exempt under a 1960 bilateral agreement and admitted for up to 90 consecutive days per entry. | Paraguay Migraciones - Informacion sobre visas Checked 2026-06-18 |
| PY-TOURIST-EXTENSION | Paraguay immigration / stay | confirmed | DGM allows a prorroga de permanencia transitoria one time only, not exceeding the original period; the official fee is Gs. 557,510 (PYG). | Paraguay Migraciones - Prorroga de Permanencia Transitoria Checked 2026-06-18 |
| PY-TEMP-RESIDENCE | Paraguay immigration / stay | confirmed | Ley 6984/2022 temporary residence is up to two years renewable and a path to permanent residence; it requires INTERPOL and origin criminal records and apostilled civil documents; the official fee is Gs. 2,787,550 (PYG). | Paraguay Migraciones - Residencia Temporal Ley 6984/2022 Checked 2026-06-18 |
| PY-NO-DIGITAL-NOMAD | Paraguay immigration / stay | confirmed | Paraguay Migraciones lists tourist, temporary-residence, and permanent-residence categories only; there is no dedicated digital-nomad visa. | Paraguay Migraciones - Informacion sobre visas Checked 2026-06-18 |
| BR-TOURIST-ADMISSION | Brazil immigration / stay | confirmed | Dutch nationals are visa-exempt for visits, admitted 90 days per entry and capped at 180 days within any 12-month period from first entry under Lei 13.445/2017. | Brazil MRE - Visa policy visitor VIVIS Checked 2026-06-18 |
| BR-TOURIST-EXTENSION | Brazil immigration / stay | confirmed | The Policia Federal extends a visitor stay up to the 180-day annual cap; the official fee is R$ 110,44 (BRL). | Brazil Policia Federal - Prorrogar Estada no Brasil Checked 2026-06-18 |
| BR-DIGITAL-NOMAD | Brazil immigration / stay | confirmed | CNIg Resolucao Normativa 45/2021 created a digital-nomad temporary visa and residence (VITEM XIV) up to one year renewable, for remote work for non-Brazilian employers, requiring proof of foreign-source income (USD 1,500 per month or USD 18,000 savings) and a criminal record. | Brazil - Digital Nomad Residence Permit Guide CNIg MJSP Checked 2026-06-18 |
| BR-REENTRY-DISCRETION | Brazil immigration / stay | professional advice required | The 180-day allowance is cumulative within a 12-month period from first entry; no source confirms an automatic reset and admission is discretionary. | Brazil MRE - Visa policy visitor VIVIS Checked 2026-06-18 |
| UY-TOURIST-ADMISSION | Uruguay immigration / stay | confirmed | EU citizens including Dutch nationals enter visa-free as tourists for up to 90 days. | EU EEAS - Uruguay travel and study Checked 2026-06-18 |
| UY-TOURIST-EXTENSION | Uruguay immigration / stay | confirmed | The DNM grants a prorroga de permanencia temporaria (commonly plus 90 days, up to 180 total); the official fee is 225.60 U.I. for a current stay. | Uruguay DNM - Prorroga de permanencia temporaria Checked 2026-06-18 |
| UY-DIGITAL-NOMAD | Uruguay immigration / stay | confirmed | Uruguay's digital-nomad identidad provisoria (since 2023) grants six months renewable once to twelve months for remote work for foreign parties; the official fee is 55.71 U.I.; criminal record with apostille is required at renewal. | Uruguay - Hoja de identidad provisoria nomada digital Checked 2026-06-18 |
| UY-RESIDENCE-PATHWAY | Uruguay immigration / stay | professional advice required | Uruguay offers temporary and notably accessible permanent legal residence under Ley 18.250, administered by the DNM. | Uruguay DNM - Direccion Nacional de Migracion Checked 2026-06-18 |
| UY-REENTRY-DISCRETION | Uruguay immigration / stay | professional advice required | No official source confirms an automatic reset; tourist time plus one extension is the intended path before residence. | Uruguay DNM - Direccion Nacional de Migracion Checked 2026-06-18 |
| EE-DNV-NOT-RELEVANT | Estonia immigration / stay | professional advice required | Estonia's digital-nomad visa targets remote workers without EU free-movement rights; for an EU citizen, free movement and the right of residence are the simpler and stronger lane. | Estonia Police and Border Guard Board - EU citizens temporary right of residence Checked 2026-06-18 |
| PA-TOURIST-ADMISSION | Panama immigration / stay | confirmed | Panama admits Dutch and most EU passport holders visa-free as tourists; the stamped stay is commonly up to 90 days and is not work authorization. | Panama Servicio Nacional de Migracion - Requisitos de ingreso Checked 2026-06-20 |
| PA-RESIDENCE-LANES | Panama immigration / stay | professional advice required | Panama operates several residence categories (including investment and qualified-country lanes); the applicable lane and its conditions are not settled here. | Panama Servicio Nacional de Migracion - Categorias migratorias Checked 2026-06-20 |
| PA-TERRITORIAL-TAX | Panama personal/source taxation | confirmed | PwC describes Panama as applying a territorial principle under which only Panama-source income is generally taxable and foreign-source income is generally not taxed. | PwC Panama - Individual income determination Last reviewed 2026 |
| PA-TAX-RESIDENCE | Panama residence | professional advice required | PwC describes Panamanian tax residence by reference to more than 183 days or an established permanent home / economic interest; presence alone does not settle certificates. | PwC Panama - Individual residence Last reviewed 2026 |
| PA-RUC-CERTIFICATE | Panama registration/certificate mechanics | professional advice required | RUC registration and tax-residence-certificate mechanics in Panama are not settled by the supplied general sources. | PwC Panama - Tax administration Last reviewed 2026 |
| PA-PIT-SOURCE | Panama personal income tax | confirmed | PwC describes progressive personal income tax on Panama-source taxable income, with an exempt threshold and rates up to 25%. | PwC Panama - Individual taxes on personal income Last reviewed 2026 |
| PA-ENTITY-TERRITORIAL | Panama entity/corporate | professional advice required | PwC describes corporate income tax on Panama-source income under the territorial principle; foreign-source corporate income is generally outside the charge but substance and other rules apply. | PwC Panama - Corporate taxes on income Last reviewed 2026 |
| PA-LOW-PRESENCE-ANCHOR | Panama anchor equivalence | professional advice required | No source supports treating Panama as a drop-in low-presence fiscal anchor; territorial taxation is not the same as a usable residence certificate. | PwC Panama - Individual residence Last reviewed 2026 |
| SV-TOURIST-ADMISSION | El Salvador immigration / stay | confirmed | El Salvador admits Dutch / EU passport holders visa-free; the Central America CA-4 region commonly grants up to 90 days, which is not work authorization. | El Salvador Direccion General de Migracion y Extranjeria Checked 2026-06-20 |
| SV-RESIDENCE-LANES | El Salvador immigration / stay | professional advice required | El Salvador operates temporary and permanent residence categories; the applicable lane (including any investor or rentista route) and its conditions are not settled here. | El Salvador Direccion General de Migracion y Extranjeria Checked 2026-06-20 |
| SV-TAX-RESIDENCE | El Salvador residence | professional advice required | PwC describes Salvadoran tax residence by reference to presence of more than 200 days, among other tests; presence alone does not settle certificates. | PwC El Salvador - Individual residence Last reviewed 2026 |
| SV-TERRITORIAL-SOURCE | El Salvador personal taxation | professional advice required | PwC describes personal income tax primarily on Salvadoran-source income with specific rules for certain foreign income; the precise treatment is not settled here. | PwC El Salvador - Individual income determination Last reviewed 2026 |
| SV-CRYPTO-TAX | El Salvador crypto taxation | professional advice required | El Salvador's crypto / Bitcoin tax treatment is source-specific and has changed; no settled personal-tax outcome is landed here. | El Salvador Ministerio de Hacienda Checked 2026-06-20 |
| SV-ENTITY | El Salvador entity/corporate | professional advice required | PwC describes a corporate income tax (generally 30%); entity outcomes depend on substance and activity and are not settled here. | PwC El Salvador - Corporate taxes on income Last reviewed 2026 |
| SV-BITCOIN-STATUS | El Salvador Bitcoin legal status | professional advice required | El Salvador adopted Bitcoin as legal tender in 2021; subsequent reforms (notably from 2025) made acceptance voluntary rather than mandatory. The current status is source-specific and changing. | El Salvador Banco Central de Reserva Checked 2026-06-20 |
| SV-NO-FISCAL-ANCHOR | El Salvador anchor equivalence | professional advice required | No source supports treating El Salvador as a confirmed fiscal anchor; it is a Latin America candidate jurisdiction only. | PwC El Salvador - Individual residence Last reviewed 2026 |
| NL-TREATY-ARGENTINA | Netherlands treaty / Argentina | confirmed | The Dutch Treaty Database lists treaty 007482, an in-force Netherlands-Argentina income/capital double-tax treaty entry, with entry into force on 11-02-1998. | Overheid.nl Treaty Database - Details 007482 Checked 2026-07-01 |
| NL-TREATY-BRAZIL | Netherlands treaty / Brazil | confirmed | The Dutch Treaty Database lists treaty 004003, an in-force Netherlands-Brazil income-tax double-tax treaty entry, with entry into force on 20-11-1991. | Overheid.nl Treaty Database - Details 004003 Checked 2026-07-01 |
| NL-TREATY-ESTONIA | Netherlands treaty / Estonia | confirmed | The Dutch Treaty Database lists treaty 007750, an in-force Netherlands-Estonia income/capital double-tax treaty entry, with entry into force on 08-11-1998, plus protocols. | Overheid.nl Treaty Database - Details 007750 Checked 2026-07-01 |
| NL-TREATY-PANAMA | Netherlands treaty / Panama | confirmed | The Dutch Treaty Database lists treaty 012340, an in-force Netherlands-Panama income-tax double-tax treaty entry, with entry into force on 01-12-2011. | Overheid.nl Treaty Database - Details 012340 Checked 2026-07-01 |
| NL-TREATY-PARAGUAY | Netherlands treaty / Paraguay | professional advice required | The Dutch Treaty Database Tax + Bilateral + in-force-for-Netherlands search returned no Paraguay treaty result; this package does not claim Dutch treaty protection or tie-breaker for Paraguay. | Overheid.nl Treaty Database - Paraguay Tax/Bilateral search Checked 2026-07-01 |
| NL-TREATY-EL-SALVADOR | Netherlands treaty / El Salvador | professional advice required | The Dutch Treaty Database Tax + Bilateral + in-force-for-Netherlands search returned no El Salvador treaty result; this package does not claim Dutch treaty protection or tie-breaker for El Salvador. | Overheid.nl Treaty Database - El Salvador Tax/Bilateral search Checked 2026-07-01 |
| NL-TREATY-URUGUAY | Netherlands treaty / Uruguay | confirmed | The Dutch Treaty Database lists treaty 012445, an in-force Netherlands-Uruguay tax-information-exchange agreement, not a comprehensive income-tax double-tax treaty conclusion for scenario protection. | Overheid.nl Treaty Database - Details 012445 Checked 2026-07-01 |
| BO-NL-TREATY | Bolivia / Netherlands tax treaty | professional advice required | The Dutch Treaty Database Tax + Bilateral + in-force-for-Netherlands search returned no Bolivia treaty result; this package does not claim Dutch treaty protection, scope, or tie-breaker effect for Bolivia. | Overheid.nl Treaty Database - Bolivia Tax/Bilateral search Checked 2026-07-01 |
| CO-TOURIST-ADMISSION | Colombia immigration / stay | confirmed | Colombia admits Dutch and most EU / visa-exempt passport holders visa-free as tourists; Migración Colombia grants an initial permanencia commonly up to 90 days at the port of entry. | Cancillería - Entry to Colombia and Courtesy Visa Information Checked 2026-07-20 |
| CO-TOURIST-EXTENSION | Colombia immigration / stay | confirmed | Migración Colombia allows a single Permiso Temporal de Permanencia extension of up to 90 further days, capped at a total of 180 days (continuous or not) within one calendar year; requested online before the current permit expires. | Migración Colombia - Prórroga de Permanencia Checked 2026-07-20 |
| CO-DIGITAL-NOMAD | Colombia immigration / stay | confirmed | Resolución 5477 de 2022 created the Visa V Nómadas Digitales: up to 2 years, for remote work/telework performed exclusively for foreign companies or clients, requiring income of at least 3x the legal monthly minimum wage (SMLMV) and Colombia-coverage health insurance; it explicitly does not authorize paid work for a person or entity domiciled in Colombia. | Cancillería - Visa V Nómadas Digitales (Resolución 5477 de 2022) Checked 2026-07-20 |
| CO-RESIDENCE-LANES | Colombia immigration / stay | confirmed | Cancillería operates a Migrant Visa (tipo M, e.g. work/business/independent-activity/investor/pensionado lanes) and a Resident Visa (tipo R, incl. accumulated-time-of-permanence and foreign-direct-investment lanes, granting open work permission); the applicable M-to-R lane and its conditions are not settled here. | Cancillería - Visa de Migrante (tipo M) / Visa de Residente (tipo R) Checked 2026-07-20 |
| CO-TAX-RESIDENCE | Colombia residence | confirmed | PwC describes an individual as Colombian tax resident when remaining in the country, continuously or not, for an aggregate of 183 days within any rolling 365-day period; if the period spans two calendar years, resident status begins in the second year. | PwC Colombia - Individual residence Last reviewed 23 January 2026 |
| CO-PIT-WORLDWIDE | Colombia personal income tax | confirmed | PwC states Colombian fiscal residents are taxed on worldwide income and must report equity owned in and outside Colombia; non-residents are taxed only on Colombian-source income; the progressive resident rate runs 0% to 39% across UVT brackets. | PwC Colombia - Individual taxes on personal income Last reviewed 23 January 2026 |
| CO-RUT-CERTIFICATE | Colombia registration/certificate mechanics | professional advice required | RUT (Registro Único Tributario) registration and DIAN tax-residence-certificate mechanics for individuals are not settled by the supplied general sources; PwC's Colombia tax-administration summary does not cover RUT/certificate procedure. | Not landed as official source in this Slice C package Checked 2026-07-20 |
| CO-ENTITY-WORLDWIDE | Colombia entity/corporate | confirmed | PwC describes a 35% standard corporate income tax rate; Colombian-incorporated national companies are taxed on worldwide income (foreign non-resident entities only on Colombian-source income), with additional surcharges/regimes for specific sectors (e.g. Free Trade Zone 20%). | PwC Colombia - Corporate taxes on income Last reviewed 23 January 2026 |
| NL-TREATY-COLOMBIA | Netherlands treaty / Colombia | confirmed | The Dutch Treaty Database lists treaty 012536, a Netherlands-Colombia double-taxation convention signed 16 February 2022 in The Hague; the treaty page does not show an entry-into-force date, and ratification (Colombian Congress plus constitutionality review, then Dutch parliamentary approval) was still pending as of this check, roughly four years after signing against an original ~2-year estimate. | Overheid.nl Treaty Database - Details 012536 Checked 2026-07-20 |
| VN-TOURIST-ADMISSION | Vietnam immigration / stay | confirmed | Resolution 229/NQ-CP (Vietnamese Government, 8 August 2025) grants citizens of 12 countries including the Kingdom of the Netherlands a 45-day visa exemption for tourism purposes regardless of passport type, effective 15 August 2025 through 14 August 2028 (a time-boxed tourism-stimulus programme, not the permanent unilateral exemption list). | Vietnam Government Legal Document Portal - Resolution 229/NQ-CP Checked 2026-07-20 |
| VN-EVISA | Vietnam immigration / stay | confirmed | The official e-visa portal (evisa.gov.vn) issues a 90-day e-visa (single or multiple entry) to eligible nationalities including the Netherlands, fee USD 25 (single entry) or USD 50 (multiple entry), processed online. | Vietnam National e-Visa System Checked 2026-07-20 |
| VN-WORK-PERMIT-TRC | Vietnam immigration / stay | confirmed | Foreign workers need an employer-sponsored work permit plus a Temporary Residence Card (TRC); labor-category (LD1/LD2) TRCs are issued for a maximum of 2 years and become invalid if the employee changes employer, requiring a fresh TRC application. | Acclime Vietnam - Temporary Resident Cards in Vietnam: Quick Guide (2026) Checked 2026-07-20 |
| VN-EXPERT-EXPERIENCE-REQUIREMENT | Vietnam immigration / stay | corrected | Under Decree 219 (effective August 2025), the "expert" work-permit classification now requires a university degree plus 2 years of relevant experience (down from 3), or only 1 year in designated priority fields (science, technology, innovation); a separate route allows qualification via 5 years of relevant field experience without a degree. | Baker McKenzie - Vietnam: New Work Permit Rules for Foreign Employees Checked 2026-07-20 |
| VN-PRC-PATHWAY | Vietnam immigration / stay | confirmed | PRC eligibility for foreigners is narrow: the most-documented route is sponsorship by a Vietnamese-citizen spouse (marriage certificate plus supporting documents, ~4-6 months processing); employment/work-permit history alone does not create PRC eligibility. | Apolat Legal - Permanent residence card for foreigners in Vietnam: conditions and application procedures Checked 2026-07-20 |
| VN-TAX-RESIDENCE | Vietnam residence | confirmed | PwC/professional sources describe Vietnamese tax residence as triggered by 183+ days in either a calendar year or a 12-consecutive-month period from arrival, or by holding a registered permanent residence (including a registered lease) in Vietnam. | PwC Vietnam - Individual residence Checked 2026-07-20 |
| VN-PIT-WORLDWIDE | Vietnam personal income tax | confirmed | Vietnamese tax residents are taxed on worldwide income; non-residents pay a flat 20% on Vietnam-source employment income only. New PIT Law 109/2025/QH15 (effective 1 July 2026) compresses resident rates to five brackets, raises the top 35% threshold to VND 100 million/month, and raises the personal deduction to VND 15.5 million/month. | Country Tax Calc - Moving to Vietnam Tax Guide 2026 Checked 2026-07-20 |
| VN-ENTITY-WORLDWIDE | Vietnam entity/corporate | confirmed | PwC describes a standard 20% corporate income tax rate for Vietnamese-incorporated companies, applied on worldwide income; sector exceptions exist (oil/gas 25-50%, mineral resources 40-50%; SMEs may qualify for a reduced 15-17% tier from tax year 2025). | PwC Vietnam - Corporate taxes on income Last reviewed 09 March 2026 |
| VN-REGISTRATION-CERTIFICATE | Vietnam registration/certificate mechanics | professional advice required | Individual tax-code (MST) registration and tax-residence-certificate mechanics for foreigners in Vietnam are not settled by the supplied general sources. | Not landed as official source in this Slice C package Checked 2026-07-20 |
| NL-TREATY-VIETNAM | Netherlands treaty / Vietnam | confirmed | The Dutch Treaty Database lists an in-force Netherlands-Vietnam double-taxation agreement, signed 24 January 1995 and in force since 25 October 1995 — a materially different, cleaner status than several other jurisdictions in this package (e.g. Colombia's signed-not-in-force treaty). | Overheid.nl Treaty Database - Details 005970 Checked 2026-07-20 |
| GE-VISA-FREE-365 | Georgia immigration / stay | confirmed | Georgian Migration Law admits EU/EEA passport holders including the Netherlands visa-free for up to 365 days; since 1 January 2026 entrants must additionally hold travel medical insurance valid for the stay with a minimum coverage of GEL 30,000 (~USD 11,000). | Advantour - Georgia Visa for Citizens of the Netherlands Checked 2026-07-21 |
| GE-RESIDENCE-LANES | Georgia immigration / stay | confirmed | Georgia's State Services Development Agency operates several residence-permit categories: Work Residence Permit (since March 2026 requires a separate Right-to-Work / Special Labour Permit first), IT Residence Permit, Investment Residence Permit (USD 300,000+ equivalent, 5-year validity), Short-Term (property-based, USD 100,000+ real estate, 1-year validity), Family Reunification, Study, and Permanent Residence Permit; the applicable lane and its conditions are not settled here. | Georgia State Services Development Agency - Migration/Residence Permits Checked 2026-07-21 |
| GE-TAX-RESIDENCE | Georgia residence | confirmed | PwC describes Georgian tax residence as triggered by 183+ days of actual physical presence within any continuous rolling 12-month period ending in the current tax year, reset annually (prior-period days do not carry forward). | PwC Georgia - Individual residence Last reviewed 21 January 2026 |
| GE-PIT-TERRITORIAL | Georgia personal income tax | confirmed | PwC states Georgia is territorial for individuals: resident individuals are exempt from tax on income that does not have a Georgian source; the standard flat personal income tax rate is 20% on Georgian-source income. | PwC Georgia - Individual taxes on personal income Last reviewed 21 January 2026 |
| GE-SMALL-BUSINESS-STATUS | Georgia registration/certificate mechanics | confirmed | PwC and Georgia's Revenue Service describe two simplified regimes: Micro Business status (under GEL 30,000/year, no employees, exempt) and Small Business Status (under GEL 500,000/year turnover, 1% tax on turnover; 3% on the excess above GEL 500,000; status is automatically revoked from 1 January of the third year if the threshold is exceeded for 2 consecutive years). | PwC Georgia - Individual taxes on personal income Last reviewed 21 January 2026 |
| GE-ENTITY-WORLDWIDE | Georgia entity/corporate | confirmed | PwC describes a flat 15% standard corporate income tax rate for resident enterprises on worldwide income (20% for banks/credit unions/microfinance/loan providers since 1 January 2023), using an Estonian-model deferral: retained/undistributed profits are not taxed until distribution. | PwC Georgia - Corporate taxes on income Last reviewed 21 January 2026 |
| GE-REGISTRATION-CERTIFICATE | Georgia registration/certificate mechanics | professional advice required | Individual Entrepreneur (IE) registration and Georgian tax-residence-certificate mechanics beyond the Small Business Status turnover/reporting rules are not settled by the supplied general sources. | Not landed as official source in this Slice C package Checked 2026-07-21 |
| NL-TREATY-GEORGIA | Netherlands treaty / Georgia | confirmed | The Dutch Treaty Database lists an in-force Netherlands-Georgia double-taxation agreement, signed 21 March 2002 and in force since 21 February 2003 -- a long-standing in-force treaty, the same clean status as Vietnam's, unlike Colombia's signed-not-in-force treaty. | Overheid.nl Treaty Database - Details 009922 Checked 2026-07-21 |
| PE-TOURIST-ADMISSION | Peru immigration / stay | confirmed | Peru admits Dutch and most EU/visa-exempt passport holders visa-free as tourists (calidad migratoria Turista); entry is commonly stamped for up to 90 days, subject to a hard cumulative cap of 183 days within any 365-day period (continuous or not); the tourist category does not authorize lucrative activity. | Superintendencia Nacional de Migraciones - Ciudadanos del bloque andino pueden prorrogar su permanencia como turistas Checked 2026-07-21 |
| PE-TOURIST-EXTENSION | Peru immigration / stay | confirmed | Under current TUPA rules, tourist stay extensions are available only to citizens of Andean Community member countries (Bolivia, Colombia, Ecuador), up to 90 further calendar days capped at the same 183-day annual total; non-Andean passport holders, including Dutch/EU, cannot extend a tourist stay and must exit before the cap or before their stamped period ends. | Superintendencia Nacional de Migraciones - Ciudadanos del bloque andino pueden prorrogar su permanencia como turistas Checked 2026-07-21 |
| PE-DIGITAL-NOMAD | Peru immigration / stay | confirmed | Decreto Legislativo N.° 1582 (published 14 November 2023) amended Peru's Immigration Law (Decreto Legislativo N.° 1350) to create a Digital Nomad resident visa category (up to 365 days, extendable, holders not subject to Peruvian labor law); as of this check, Migraciones has never published the implementing procedure/TUPA entry, so the category cannot actually be applied for. | Diario Oficial El Peruano / Congreso del Peru - Decreto Legislativo N.° 1582 Checked 2026-07-21 |
| PE-RESIDENCE-LANES | Peru immigration / stay | confirmed | Migraciones operates several resident (calidad migratoria Residente) categories, including Rentista (permanent passive income of at least USD 1,000/month from pension, annuity, or dividends/royalties, declared and received via a Peruvian financial institution; rental, remote-work, and freelance income do not qualify), Trabajador (employer-sponsored) and Trabajador Independiente (self-employed/independent, roughly USD 1,000/month income, exact requisites not yet published by Migraciones), Inversionista, and Familiar; the applicable lane and its conditions are not settled here. | Superintendencia Nacional de Migraciones - Solicitar calidad migratoria para trabajador residente Checked 2026-07-21 |
| PE-TAX-RESIDENCE | Peru residence | confirmed | PwC/SUNAT describe an individual as domiciled (tax-resident) in Peru once present for more than 183 calendar days within any 12-month period; domiciled status, once triggered, takes effect from the following fiscal year (1 January), not immediately. | PwC Peru - Individual residence Checked 2026-07-21 |
| PE-PIT-WORLDWIDE | Peru personal income tax | confirmed | PwC states Peru taxes domiciled individuals on worldwide income under a progressive schedule of 8-30% across five brackets (after a 7-UIT standard deduction); non-domiciled individuals are taxed only on Peru-source income, at a flat 30% on gross Peru-source employment income. | PwC Peru - Individual taxes on personal income Checked 2026-07-21 |
| PE-RUC-CERTIFICATE | Peru registration/certificate mechanics | confirmed | SUNAT allows non-domiciled individuals to register a RUC (Registro Unico de Contribuyentes) while keeping a foreign address; SUNAT separately issues a Certificate of Residence (valid indefinitely once issued) to RUC-registered taxpayers who request it, for use under double-taxation agreements; RUC registration by itself is not the same as domiciled/resident tax status. | SUNAT - Certificates of Tax Residence (International Taxation) Checked 2026-07-21 |
| PE-ENTITY-WORLDWIDE | Peru entity/corporate | confirmed | PwC describes a 29.5% standard corporate income tax rate on worldwide net income for Peruvian-incorporated companies (and on Peru-source income for branches/permanent establishments of foreign companies); a reduced regime exists for MYPE (micro/small enterprises) with a 10% rate on the first 15 UIT of net income. | PwC Peru - Corporate taxes on income Checked 2026-07-21 |
| NL-TREATY-PERU | Netherlands treaty / Peru | professional advice required | The Dutch Treaty Database Tax + Bilateral + in-force-for-Netherlands search returned no Peru treaty result; this package does not claim Dutch treaty protection or tie-breaker for Peru; per a Rijksoverheid.nl update, a Netherlands-Peru tax treaty is under negotiation (as of April 2026) but not yet signed or ratified. | Overheid.nl Treaty Database - Peru Tax/Bilateral search Checked 2026-07-21 |