Citizenship-Based Taxation (CBT)
Tax system under which a state taxes certain persons based on citizenship rather than only residence or source.
- Category
- Tax & Legal
- Term
- Technical term
- Reading time
- 1 min
- Related
- 21 terms
- in this category
01 · DEFINITIONWhat Citizenship-Based Taxation (CBT) means
Citizenship-based taxation, or CBT, is a tax model under which a country asserts taxing rights over certain persons by reason of citizenship, even when they live abroad. This differs from the more common residence-based approach used by most jurisdictions. In practice, citizenship-based taxation is rare internationally and should be distinguished from residence-based and source-based tax systems.
These solutions could be relevant for you
Based on your answers we picked a few options that may fit. In the consultation we work out which of them actually makes sense for your situation.
Strategic Second Citizenship & Passport Programs
Access our confidential strategic briefing outlining:
- The 5 most efficient and legally structured paths to a second passport
- Jurisdictions offering accelerated citizenship programs
- Proven investment and ancestry routes for capital and family protection
- How high-net-worth entrepreneurs diversify sovereign risk
This is not about travel perks. It’s about long-term control, asset protection, and jurisdictional leverage.
Wohin dürfen wir Dir den Insider-Report senden?
Du bekommst das Strategiepapier sofort per E-Mail.
Kostenfrei und unverbindlich.