< Back to all clusters
[BUSINESS] · Malta, Cyprus, Germany, Monaco, Georgia · 17 sources

started · updated

Malta and Cyprus lead European tax rankings as Germany ranks last

A new global ranking by Global Citizen Solutions (GCS) has identified Malta and Cyprus as the most favorable jurisdictions in Europe for internationally mobile citizens. The study evaluated 48 jurisdictions based on 11 indicators across three categories: tax burden, tax structure, and investment migration.

Malta ranked sixth globally and Cyprus tenth. Both countries achieved high scores due to preferential tax regimes, particularly regarding income earned abroad, rather than simply having low headline tax rates. Other top European performers included Monaco, Georgia, and Bulgaria.

In contrast, Germany ranked last among the 48 jurisdictions analyzed. The report cited Germany’s taxation of worldwide income for residents, inheritance tax, and exit taxes as primary reasons for its low score in the tax structure category, where it received only 17 out of 100 points.

Entities

Cyprus · Germany · Global Citizen Solutions · Malta · Monaco

Claims

What the coverage asserts, and how many sources carry each claim.

Sources