Attractive tax regimes exist in Portugal and Malta, there are preferential tax rates and tax deductions.

Portugal has a preferential tax systemthe first 10 years for foreigners who have a residence permit, the rates on tax payments are reduced.

In Malta, one of the advantages is the possibility of tax optimization. There are no taxes on inheritance, gift and some property, and on others the government provides incentives. For example, under the residence permit for investment tax on income received abroad and transferred to a Maltese account – 15%, for domestic income have to pay 20-35%. The minimum amount of tax is 15 000 €.