Investment Tax Residency Programme

Unique Investment Tax Residency Programme

The programme is available for non-Kazakhstan nationals and stateless persons.

Tax Residency for 90 days only in the territory of Kazakhstan

No CFC rules;
100% foreign-sourced income exemption

MLI: Simplified Double Tax Treaty Benefits Test for Individuals (when being an individual is enough to enjoy DTT benefits)

Requirements

USD 60k+ investments in traded securities (Astana International Exchange)
The investments are refundable!
Appr. USD 50k non-refundable fee for issuance of Tax Residency Certificate
USD 7 750 administrative fee
Loose other country tax residency

Kazakhstan competitive advantages

No disputes if some type of income is taxable or not (say, compared to distributions from trust for Cyprus non-dom tax residency purposes).

All non-Kazakhstan income is exempted till 2066

No disputes if a Double Tax Treaty shall apply, in comparison with lump-sum regimes

A lot cheaper than popular lump-sump regimes (Switzerland, Italy, etc.)

Emet services

We are among very few law firms which have practical experience supporting HNWI clients in obtaining status of Kazakhstan Investment Tax Resident: