EU Citizenship by Investment Programm
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- Katrina Cole
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1 EU Citizenship by Investment Programm This presentation is made by Terreus Capital AG ( TC ) and may not be copied, altered, offered or otherwise distributed to any other person by any recipient without the consent of TC. Although all reasonable effort has been made to ensure the facts stated herein are accurate and that the opinions contained herein are fair and reasonable, this document is selective in nature and is intended to provide an introduction to, and overview of, the business of TC. The facts and information contained herein, whether they relate to insurance, assets or tax, are as up to date as is reasonably possible and may be subject to revision in the future. Neither TC nor any of its directors, officers, employees or advisors nor any other person makes any representation or warranty, express or implied, as to the accuracy or completeness All rights of reserved the information Terreus Capital contained AG. in this presentation.
2 EU Citizenship Global Advantage The fastest and most affordable way to become a citizen of the European Union Qualifications Full Investment Offered in accordance with the Foreigners in the Republic of Bulgaria Act, the Investor Program for Residence and Citizenship includes a fast-track citizenship option Application criteria In addition to a financial investment, applicants must also meet the following criterias: Non-EU citizen Valid passport or another substitute foreign travel document Documents supporting the source and origin of the declared and invested funds Proof that the applicant has no criminal record Attest the Power of Attorneys and the investment agreement Payment of application fees Make one minimum statutory trip to Bulgaria Why choose Bulgaria? As one of the youngest EU member states, Bulgaria boasts a rich and diverse culture, temperate climate, and ideal location in Southeast Europe and the Investor Program for Residence and Citizenship in Bulgaria helps get you there faster. Benefits of the program: Fast process to residency (6 months) Fast-track option allowing for citizenship within two years Special exemption from physical residence enforced with legislation Guaranteed investment and available financing option plus insurance option No language requirements for residence or citizenship No obligation to relinquish current nationality One of the lowest tax rates and free trade environment within the EU Benefits for citizens: Unrestricted right to live, work and study everywhere in Europe Right to own land in EU countries Slide 2
3 Key Points on the Bulgarian Citizenship Program 1 No requirement to speak Bulgarian language or any other language for qualifying 2 No stay requirement in Bulgaria 3 Allows multiple citizenships 4 Simple immigration procedure 5 based on strict laws Multiple investment options 6 Financed option, client only pays the interest to finance 1.026mm Euro in government bonds 7 Source of funds is only a simple one page self declaration 8 Only one visit to Bulgaria for 1 day needed visa free countries, making the BG passport the 18th best passport in the world Slide 3
4 Bulgaria Location EU countries travel time UK 3 h Germany 2.5 h France 2,5 h Switzerland 2 h Romania Italy Spain 3 h 1 h Bulgaria Greece Slide 4
5 Tax Rates Comparisons Corporate tax rates across Europe Personal tax rates across Europe France Italy Germany UK Slovakia Turkey Croatia Poland Czech Republic Slovenia Romania Serbia Bulgaria 10% 24% 23% 20% 20% 19% 19% 17% 16% 15% 31% 30% 33% Germany Slovenia Italy Croatia France Turkey Poland Slovakia Romania Serbia Czech Republic Bulgaria 19% 16% 12% 15% 10% 32% 35% 45% 41% 41% 40% 40% Bulgaria has one of the lowest corporate and personal income taxes in Europe. At only 10% it is an excellent hub destination to set up EU businesses and trade with the world. Slide 5
6 Remarkable Government Financial Indicators Current government debt to GDP and budget (2015/2016) Bulgaria has one of the lowest debt to GDP in Europe, thus making it financially stable and a safe destination for investing in government bonds 130% 120% Greece (out of scale) Portugal 110% 100% 90% 80% 70% 60% Spain UK Cyprus Ireland USA Euro Area Hungary Malta Canada Germany 50% 40% China 30% 20% Bulgaria Switzerland 10% 0% -10% -6% -5% -4% -3% -2% -1% 0% 1% Source: Slide 6
7 153 Countries(Visa-Free/On Arrival Freedom of Movement Austria Belgium Croatia Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Italy Latvia Liechtenstein Lithuania Luxembourg Malta Netherlands Norway Poland Portugal Romania Slovakia Slovenia Spain Sweden Switzerland United Kingdom - excluding some Overseas territories Source: Slide 7
8 Entry to the European Economy The ideal gateway into the European economy and way of life, Bulgaria is diverse, culturally rich and perfectly placed for working and travelling in and around the continent Fast-track Citizenship Option The fast-track option allows investors to apply for citizenship faster by doubling their investment. The requirements for this option are as follows: 2 x2 Have at least one year of permanent residency (PR) status Double the investment by putting another 513,000 in government bonds after 12 months PR Hold second additional investment for a period of two years Financing options are available to qualified applicants for a set pre-paid fee Investment Options Investment Criteria Applicants choosing this option must deposit 513,000 in a governmental bond portfolio for an investment period of five years, with no further payment required. At the end of the five-year period, the full amount will be returned to the investor without any accrued interest. The investment is fully guaranteed by the government bonds. A life insurance option is also available Citizenship applications for participants in the fast-track citizenship program are examined under express procedure Slide 8
9 Entry to European Economy The ideal gateway into the European economy and way of life, Bulgaria is diverse, culturally rich and perfectly placed for working and travelling in and around the continent Citizenship Requirements In accordance with the Bulgarian Citizenship Act, foreign investors who hold a permanent resident are eligible to apply for Bulgarian citizenship. The requirements for those who opt for the regular program are as follows: Must be over 18 years old Must have maintained permanent resident status and a valid residential address Must have never been sentenced by a Bulgarian court for a capital offence or accused in criminal proceedings for such a crime (unless he/she has been rehabilitated) Fees Application fees associated with the Investor Program for Residence and Citizenship in Bulgaria include government application fees, legal and translation fees, and service fees related to the background verification and validation of source of funds. The upfront fee for the main applicant and family is 88,000. The set pre-paid fee for the fast-track financed option is 350,000. In combination with the life insurance policy there are no additional fees applied. Slide 9
10 Investment Options Investment in Government Bond Investment in Life Insurance Financed Option Invest 513,000 Euro in Bulgarian government bond Obtain permanent residency in 6 months Entire family (spouse, children, qualified dependents) Remain bond holder for 5 years. Apply for EU citizenship and passport. Access Fast Track Option by topping up an additional investment of 513,000 after 12 months PR and become EU citizen and passport holder within 24 months Investment capital returns to applicant after 5 years No interest earned for the investment Purchase life insurance policy from leading insurance carrier (A rating) Minimum policy amount: 1,500,000 Euro One time lump sum premium payment Managed by a Swiss regulated asset management company Expected annual return: 3% Obtain permanent residency in 6 months Entire family (spouse, children, qualified dependents) Become EU citizen and passport holder within 24 months Option to take loan against cash value of the insurance policy Prepaid interest & fee: 350,000 Euro. Financing for 1.026m government bonds Obtain permanent residency in 6 months Entire family (spouse, children, qualified dependents) Become EU citizen and passport holder within 24 months The 350,000 Euro will not be refunded. Slide 10
11 How to become an EU Citizen? Options comparison Country Investment amount Costs Instrument Result Language & Residency Portugal 500,000 euro 50,000 euro Properties Visa D YES 6 months Time Comments Purchase of a heavily overpriced property with no resell value The visa D offers free movement within the Schengen area only Cannot travel to UK Cannot settle down in other countries Not interesting and looks like an overpriced model with no real Immigration status Spain 500,000 Euro 50,000 Euro Properties Visa D YES 6 months Same as Portugal Greece 250,000 Euro 90,000 Euro Properties Visa D YES 6 months Same as Portugal Hungary 250,000 Euro 50,000 Euro Gov. Bonds Visa D YES 6 months Same as Portugal Cyprus 2,500,000 Euro 15,000 Euro Properties Passport NO 6 months Malta 350,000 euro 650,000 Euro Bulgaria 1,000,000 Euro 510,000 Euro 0 Euro 1,5m Euro 88,000 Euro 88,000 Euro 350,000 Euro 0 Euro Donation & Properties Gov. Bonds 3 Properties Bond financed Life Insurance Passport NO 2 years Passport Passport Passport Passport NO NO NO NO 2 years UK 10m Pounds 200,000 Pounds Gov. Bonds Residency YES 6 months This program grants the client and his family a real EU passport, good program, but the resell value of the properties is nearly zero, thus making it a very expensive option. The Malta program is based on a donation to the government plus the purchase of a property. The program offers a real EU Citizenship but the clients lose a lot of money, making it a very expensive option. Bulgaria offers a program, which not only refunds the clients after the investment, but also allows the clients to become real EU citizens at a very low cost within a very quick period of time. As a EU citizen the clients and their families can settle down in any of the 28 EU countries incl. Switzerland. Very expensive but effective solution. Not for everyone, due to its high cost and hurdle level.
12 Application Flow 6 Easy Steps Sign Service Agreement Sign Power of Attorney Sign Insurance Application (if applicable) Open account in Bulgaria Wire investment to account or insurance premium to life insurance company Apply Visa D at the Bulgarian embassy of your country of residence Only ONE compulsory visit to Bulgaria Apply for Permanent Residency (PR) After 6 months apply to become Bulgarian citizen After months obtain your passport at any Bulgarian embassy in the world Slide 12
13 Passport, ID & Visa D - samples Visa D PR ID card Passport Slide 13
14 Life Insurance - Immigrations
15 Our Offering a New Approach to Life Insurance Products Information In the following presentation we would like to introduce you to our life insurance product. Our group of companies aims to excel at financial engineering and thus we created a brand new life insurance offering and proudly claim, that it is unique. We have taken the traditional unit linked life insurance and have created a best in class combination of products, thus offering wealthy global families a one stop solution for the following needs: Immigration EU Citizenship within 2 years Investment Advantages of Life Insurances Confidentiality and Bankruptcy Protection Tax Advantages of Life Insurances Conservative investment strategy Highest political and economical stability Estate Planning Advantages of Life Insurances High Quality European Life Insurer Strong supervision 10 Long tradition and mentality to protect privacy and respect personal property Slide 15
16 Immigration EU Citizenship within 2 years The client and his family can obtain EU Citizenship/Passport within 24 months after buying the insurance 02 The main applicant will become a permanent resident of the EU within 6 months and 18 months later EU passport holder 04 The entire process will be handled by the insurance appointed asset manager 01 All done within the insurance product, with no additional cost for the family and the main applicant 03 After becoming EU citizen, the main applicant and his family can chose to live in any of the EU countries 05 Slide 16
17 Immigration EU Citizenship within 2 years How it works? 1. Investor signs application with insurer 2. Investor decides on investment strategy and appoints beneficiaries 3. Investor transfers cash to the insurer 4. Insurer opens custodial account with custodian bank 5. Policy-underlying assets are invested according to the agreed strategy (Bulgarian government bonds) 6. Investor receives an insurance policy 7. During lifetime the policy holder can withdraw from the policy as he likes* 8. At death the policy pays out to the beneficiaries * Can have consequences on the EU immigration program Policy holder Transfer of cash Persons involved Insurer Beneficiaries Investments Bank Policy Holder: The policy holder is the owner of the contract and controls the policy. He has the right to select the investment strategy, appoint the beneficiaries, surrender the policy and make changes to the policy. Policy holder can be a private individual, a company or legal structure like a trust or foundation Insured Person: The term of the policy is linked to this person's life. When the insured person dies, the contract normally comes to an end. The insured person must by definition be a private individual. It is possible to have two insured persons in a contract(joint-insured). Beneficiary/ies: He/they receive the pay-out at death of the insured person. The beneficiary/ies can be one or several private individuals, but also, a company or legal structure like a trust or foundation. Arbiter: He is a third party (private individual or company) who is given specific rights. Typically, an attorney or a trustee could act as the Arbiter in a policy. Slide 17
18 Immigration EU Citizenship within 2 years The benefits Freedom of Investments: Increased freedom with respect to investments. The investments are made in the name of the insurer; no restrictions due to citizenship, etc. Confidentiality: Increased confidentiality due to insurance secrecy laws and often lower or no reporting obligation due to tax privileged growth Asset Protection: If correctly structured the policy may not be seized or included in bankruptcy proceedings Estate Planning: Separate form the ordinary estate. Free choice of beneficiaries; direct pay-out at death within 30 days; no certificate of distribution or will is needed Tax Benefits: Depending on the policy holder's and the beneficiary's tax domicile, a policy can be tailored to grow tax-free or tax-deferred. Please ask for specific country information Combination with existing/other structures Depending on the specific client situation, it may be highly beneficial for the client to integrate the policy within a combination of other holding or legal structures like trusts, foundations, companies or funds Jurisdiction Depending on the investor's domicile or nationality, a different jurisdiction and insurer should be chosen. After all, the investor is normally doing this for more protection, and therefore, he needs to make sure he is investing in a prime jurisdiction with the right tax agreements in place and with a first-class institution Slide 18
19 Life Insurance High Quality European Life Insurer VIG Group is an Austrian Life Insurance company with EU regulatory status, making it a very safe and reliable insurance partner. VIG is a 190 years old European Insurance Company with 25,000 employees EU regulated VIG Group (Vienna Insurance Group) VIG has an excellent rating of A+ VIG is a stock market listed company, with a very transparent balance sheet and financially stable asset base. Slide 19
20 Confidentiality and Bankruptcy Protection Information Our life insurance product offers a very high grade of privacy and confidentiality, due to the favorable insurance laws of Liechtenstein. Furthermore the insurance law in Liechtenstein protects the life insurance assets from being included in bankruptcy proceedings against the policyholder, thus making the life insurance a safe harbor for the clients personal wealth. Freedom for Investments Privileges In contrast to traditional insurance contracts in which the policy holder has no influence on or transparency and knowledge about the investments made by the insurance company, a unit linked solutions that grant the policy holder significantly greater influence, has been available since the beginning or middle of the 1990s. Liechtenstein has developed a third generation, or unit linked, insurance in which the savings part of an annuity or life insurance policy may be invested not only in internal or external funds (at the request of the policy holder) but in any bankable and even non bankable asset. The framework conditions required for this innovation are found in section 43 of the insurance supervision regulations. These stipulate that in insurance contracts in which the policy holder bears the investment risk, the insurance company can in principle make use of any investment for which the policy holder is willing to accept the risk. The policy holder thus participates directly in the development of the investment. Slide 20
21 Confidentiality Increased confidentiality has also become a key client requirement, and international studies have shown that whereas secrecy protection should apply to the legitimate interests of the individual, they must not disregard the equally legitimate interests of the general public, such as measures designed to combat money laundering, action against terrorism, and organized crime. In this area, the discretionary regulations of Liechtenstein bank and insurance secrecy should also be understood as data protection and not as protection against actions. The insurance secrecy rules in Article 44 of the law on insurance supervision were based on the proven practice of bank secrecy and protect the legitimate private sphere of the insurance client, but not criminal practices. Thus insurance secrecy is lifted in cases of criminal prosecution, with the exception of violations of non national tax regulations. Slide 21
22 Estate Planning Privileges If we were to ask why clients seek and set up international structuring solutions, a recurring answer involves their need for transferring and passing on assets. They require not only a tax efficient structure but have a particular interest in questions of time, mode, and amount. In general, it may be said that the generation responsible for the transfer has an interest in being able to influence the arrangements for as long as possible. This is certainly a completely legitimate and vital interest; after all, who wants to depend on others merely because the assets were transferred too early? Life and annuity insurance solutions, depending on the life of one or several persons, are particularly suited to meet this requirement. An insurance contract becomes due either when its term has matured or when the insured event takes place. By selecting a long term, the maturity date can be significantly delayed. But what if the death of the insured person occurs too early? In such a case, the specification of several insured persons and the stipulation Due at the death of the last insured person allows the time of payment to be pushed far into the future. If, in contrast, independently of the life of the insured persons, a specific term of the insurance contract is to be assured in every case, then a fixed term clause may be used. This clause stops the policy from maturing until a specific or specifiable date, such as a particular birthday of the beneficiary or the successful completion of his or her education. In the event of the death of the insured person, the benefit pay-out is postponed either until an exact day X or until the occurrence of a specified event. The insurance contract remains valid and continues to run up to that day. As soon as the maturity date has been set, the conditions linked to the mode defined by the policy holder come into effect. Thus the policy holder may define the sequence of beneficiaries and also the percentage distribution between several beneficiaries of the same rank. Members of the next rank receive the insured sum only if all the members of the previous rank have predeceased them. Slide 22
23 Tax Advantages of a Bulgaria Compliant Life Insurance Policy Country: Bulgaria TAX WITHOUT INSURANCE POLICY TAX WITH INSURANCE POLICY Income Tax/Capital Gains Tax (Investment Gains) Income tax 10%; capital gains tax 10% No, tax deferral as long as funds remain in the policy, surrenders: capital gains taxed at 10% Wealth Tax None None Reporting Requirements Yes Only in case of surrender Inheritance/Gift Tax None for spouse and relatives in direct line None Tax in the Event of Death Depending on amount and municipality 0.4% to 0.8% for relatives in the lateral line (brothers, sisters and their descendants), others 3.3% to 6.6% Ordinary inheritance tax (see left) The benefits 1. Tax-deferral 3. Asset and investor protection 6. Increased privacy 2. Flexible and separate estate planning 4. Investment flexibility 7. No EU withholding tax (currently 35%) Slide 23
24 Application Procedures in combination with the Life Insurance Product STEP 1 Sign Client Service Agreement with our Immigration Company (2 days) STEP 2 Fill in and sign all Life Insurance Application Forms (1 day) STEP 3 Pay the insurance premium (minimum 1.5m Euro) to the Life Insurance Company (within 30 days) STEP 4 Sign Power of Attorney with our Law Firm in Bulgaria (1 week after insurance payment) STEP 5 Gather the requested documents (depending on the client up to 2 months) STEP 6 Visit the BG embassy at your country of residence to file for your Visa D (3 months after application) STEP 7 Travel to Bulgaria to apply for your Permanent Residency Card (1 week after Visa D issued) STEP 8 Pick up your EU Passport at any BG Embassy in the world (6 months after application) STEP Visa Free countries, making the BG Passport the 18th best passport in the world. Timeline 1 Month 2 Months 3 Months 12 Months 6 Months Visa D Application Permanent Residency Passport Application Citizenship Slide 24
25 Visa Free Countries
26 Disclaimer This presentation is made by Terreus Capital AG (hereinafter TC ). This presentation and its content (including any attachments), any materials, information and data contained within this presentation are strictly reserved to TC. The presentation and its content, any materials, information and data may not be copied, altered, offered, sold, published or otherwise used or distributed to any other person by any recipient, neither entirely nor partially, without the prior written consent of TC. Although all reasonable effort has been made to ensure the facts and figures stated herein are accurate and that the opinions contained herein are fair, reasonable and avoiding at best any conflict of interest, this document is selective in nature and is intended to provide a general introduction and simplified overview regarding the topic of this presentation. Where any information and statistics are quoted from any external source, such information, data, facts and figures or statistics should not be interpreted as having been adopted or endorsed by TC as being accurate. The facts and figures, information and data contained herein, whether they relate to insurance, assets, tax or any other issues, are as up to date as is reasonably possible and may be subject to revision in the future. The content of the presentation may change from time to time. Neither TC nor any of its managing partners, employees or any other persons involved making any representation shall have any warranty or liability, express or implied, for its completeness, accuracy, loss, damage or harm, howsoever arising, directly or indirectly, from any use of this presentation and its content, information and data and no guarantee is given. Further to the current information provided, this presentation might contain forward-looking statements which involve certain risks and uncertainties. The reader should be aware that such statements represent projections which could differ materially from actual outcomes and results. Even if the statements are made cautiously, suppositions cannot be completely avoided. All forward-looking statements are based on the data available to TC at the time the present presentation was compiled. This presentation and its content (including any attachments), any materials, information and data are not to be considered as an offer or as legal, financial, investment, tax, accounting information or statements (non-exhaustive listing) and in no case replaces the necessity to contact your local legal, tax or other professional advisor being familiar with your personal needs. This presentation does not constitute an offer for the sale of any products described herein. Any products described herein may be offered and sold only pursuant to the applicable offering and subscription document, and are subject to the terms and conditions set forth in such offering and subscription documents, which are not part of this presentation. In no case this presentation and its content (including any attachments) may be considered as direct solicitation by TC. This presentation in whole or in parts may not be distributed without the prior written consent of Terreus Capital AG.
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