[fulafel]

In EU according to https://www.taxobservatory.eu/www-site/uploads/2021/11/EU-Ta...

> countries with schemes are Austria (2 regimes), Belgium, Cyprus (3), Denmark, Finland (2), France, Greece (2), Ireland (2), Italy (5), Luxembourg, Malta (2 in 1), Netherlands, Portugal (2), Spain, Sweden, United Kingdom. 4 Belgium: Foreign executives’ regime, Finland: 32% rule regime, Sweden: Expert tax regime, Ireland: Non-remittance regime.

[rsynnott]

Those are countries with _some sort_ of skilled immigrant tax relief scheme. I doubt many are even in the same ballpark as the Portuguese one. The Irish scheme, at least, is _far_ more limited; it applies only to existing employees of foreign companies (ie people who transfer), is time limited, and applies only to earned income over 100k (30% of which is disregarded for income tax, though not social taxes). So, for someone earning 200k, the tax on the upper 100k would be at 40% instead of 52% (normally composed of 40% income tax + 12% social taxes, 0.3*40=12, 52-12=40). That’s worlds away from a 20% flat tax, on all income, forever.