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Investment migration glossary

Key concepts of citizenship and residency by investment — concise and jargon-free. Each term links to the programs where it applies.

C

Capital Gains Tax

A tax on the profit realised when an asset — such as real estate, securities, or company shares — is sold for more than its purchase price.

CBI (Citizenship by Investment)

Obtaining a passport of a country through a qualifying contribution to its economy.

Certificate of Good Conduct

An official police or justice-authority document confirming the presence or absence of an applicant's criminal record — a baseline requirement of almost every migration program.

Certificate of Naturalization

An official document confirming the acquisition of a country's citizenship through naturalization.

Certificate of tax residency

An official document from a tax authority confirming that a person is treated as its tax resident for a given period.

Citizenship by Descent

Acquisition of citizenship based on kinship with a country's nationals, most often parents or grandparents.

Civics test

An exam on a country's history, system of government, laws and social norms, taken at naturalization and sometimes at the permanent-residence stage.

Common Reporting Standard (CRS)

An international system for the automatic exchange of financial account information between tax authorities, developed by the OECD to counter tax evasion.

Conditional Permanent Residence

A permanent-resident status granted for a set period with conditions that must be met to keep the status without restrictions.

Controlled Foreign Company

A foreign company controlled by a tax resident of another country, whose undistributed profits may be taxed at the level of the controlling person under certain conditions.

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