February 2026 SC Q&A

Plan B Confidential

Monthly Q&A

In this resource we've covered...

Another month, another round of policy moves quietly reshaping taxation, migration, and global mobility.

This February edition highlights a growing trend: governments searching for revenue while tightening the rules around residence and citizenship. The Netherlands moves toward taxing unrealized capital gains at 36%, pushing the boundary of what Western tax systems traditionally considered taxable.

Switzerland debates whether the country should cap its population at 10 million, while Spain relaxes one technical rule around residency cancellations — though real residence still clearly matters.

At the same time, smaller jurisdictions continue experimenting with mobility programs. Nauru slashes the cost of its CBI program, while Afghanistan’s Taliban government floats a residency-by-investment proposal — one of the craziest announcements in the migration space in recent memory. Montenegro and Georgia both raise the bar for property-based residency, while Próspera introduces a new $5,000 lump-sum tax option.

Here’s what’s inside:

  • The Netherlands moves toward a 36% tax on unrealized capital gains
  • Switzerland debates a population cap of 10 million
  • Taliban-ruled Afghanistan floats a residency-by-investment program
  • Nauru cuts citizenship-by-investment costs and introduces discounts
  • Montenegro and Georgia raise thresholds for property-based residency
  • Próspera launches a new $5,000 lump-sum tax program
  • Spain drops the six-month residency cancellation rule — but real residence still matters

Questions & Answers

  • Can you be a Paraguayan tax resident without residing there?

As always, the focus is on what actually changes incentives, timelines, and risk — stripped of press-release optimism or alarmist headlines.

 

World Events and Updates The Netherlands to Impose a 36% Tax on Unrealized Capital Gains The birthplace of the modern stock market — the country that gave the world the Dutch East India Company and pioneered tradable shares in the 1600s — is now moving to punish the very mechanism of wealth creation it helped…

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