There are many factors that affect the choice of the destination country by non-residents for their relocation. These factors are partially connected to the reasons that lead non-residents to leave their country of origin.
In principle, a preliminary condition to evaluate the possible entry into a particular country consists in the expectation of finding a situation which is satisfactory and suited to one's needs compared to the current and/or prospective situation of the origin country.
Having said this, the abovementioned variables can be grouped into three categories:
Personal safety often represents a decisive and discriminating aspect in the selection of the destination country (being aware that metropolises now present a similar risk profile). In this historical period, the presence of wars and/or tensions with neighbouring countries also represents a critical variable in the selection process.
The efficiency and quality of the medical and healthcare system are related to safety (fundamental for elderly people and/or suffering from some pathologies).
The international nature of the context which a person is considering moving into is also increasingly relevant. This variable is divided into multiple areas such as: (i) the presence of international communities (including the one which the person belongs to), (ii) the possibility of communicating in languages other than the local one (fundamental when this is different from one's own or, in any case, not known), (iii) schooling and education opportunities for children (evaluated from a quality and internationality perspectives).
Theoretically, the religious environment of the destination country appears to be less relevant (except in specific cases).
Lastly, among the geopolitical and social variables there are: the climate, the ease of connections with other countries and the cost of living in the country being evaluated.
In this context, in addition to the linguistic issue mentioned above, the age of the family members who are moving, together with the composition of the family, represent a fundamental variable. In fact, the needs of families with children are considerably different from those made up of people without children and/or of elderly people.
With reference to destinations in EU countries, an important aspect is represented by the citizenship (EU or non-EU) of the family members (a variable whose significance can be intensified or mitigated by the legal reference context of the destination country). Similarly, the choice of the United States of America by EU citizens presents peculiarities and critical issues to be carefully evaluated.
Lastly, the choice to move to another country either temporarily or permanently is also to be considered. In fact, in the first case, some negative and unattractive variables influencing the choice are seen as significantly less relevant.
Taxation undoubtedly represents a significant variable in the selection of destination countries. Generally, it is not the main factor, but often, given a similar evaluation outcome between multiple possible destinations, it affects the final choice.
Under a taxation perspective, the following implications have to be considered: direct taxation for the individual, direct taxation for companies attributable to the same individual or which the individual works for, wealth, donation and/or inheritance taxes.
Regarding to direct taxation for the individual, there has been competition between different countries for years, in attracting more non-resident individuals (a section of this document is intended to illustrate the measures adopted by Italy in this regard).
The consequences that can arise for the companies (resident in other countries) which the individual works for should not be underestimated. The application of international taxation principles to remote working cases can, in fact, lead to (undesirable) consequences relating to the taxation of these companies and/or groups which they belong to.
The applicable regime regarding wealth, donation and/or inheritance taxes can also represent a very important variable for the purposes of choosing the destination country (especially considering the significant differences that characterize the regimes applicable in individual countries).
The above considerations must also be evaluated prospectively. In fact, taxation is a variable (both for companies and for individuals) that (usually) requires medium-term evaluations and assessments.
Subsequently, legal regimes characterized by a greater stability over time (meant not only as the average duration of a regulation but also as compliance with the non-retroactivity principle) are usually preferred as they are considered more reliable. This seems to be the real weakness of our country.