Briefing · 2026-04-14
European reform landscape 2026 — what shipped, what's still pending
Five EU countries are running parallel reforms to either tighten visa requirements or pivot tax regimes. We map what's already in force vs what's still draft as of mid-April 2026.
Quick answer
European reform landscape 2026 — what shipped, what's still pending (2026-04-14) covers 4 relocation policy and market signals: Italy HNWI flat tax — €300K for residence transfers from 1 January 2026; Greece Golden Visa — €800K Athens / Santorini / Mykonos floor active; EES (European Entry-Exit System) — November 2025 launch confirmed; and 1 more. Each item is sourced from a primary government, embassy, or institutional document and links directly to the original source. WhereNext briefings track visa rule changes, residency programme launches and closures, foreign-buyer property restrictions, and tax-regime changes that materially affect relocation decisions.
Key facts
- 4 signals tracked each linked to its primary source (government portal, embassy, or institutional document).
- Italy HNWI flat tax — €300K for residence transfers from 1 January 202 Source: Italian Revenue Agency.
- Greece Golden Visa — €800K Athens / Santorini / Mykonos floor active Source: Enterprise Greece.
- EES (European Entry-Exit System) — November 2025 launch confirmed Source: European Commission.
- Published: 2026-04-14 part of the WhereNext Weekly Relocation Briefing series.
- 1
Italy HNWI flat tax — €300K for residence transfers from 1 January 2026
Law 199/2025 (the 2026 Budget Law) raised the substitute tax to €300K/yr (€50K per family member) for residence transfers from 1 January 2026; the €100K and €200K cohorts keep their amounts.
Source: Italian Revenue Agency →·Italy HNWI flat tax guide →
tax
- 2
Greece Golden Visa — €800K Athens / Santorini / Mykonos floor active
The tiers (€800K across Attica, the Thessaloniki regional unit, the Mykonos and Thira regional units and islands over 3,100 inhabitants; €400K elsewhere; €250K only for conversion and listed-building projects) are fully in force from January 2026.
Source: Enterprise Greece →·Golden Visa Index 2026 →
visa
- 3
EES (European Entry-Exit System) — November 2025 launch confirmed
After multiple delays, EES went live November 2025 across all 29 Schengen countries. Non-EU travellers now use biometric kiosks; the manual passport stamp is being phased out over 2026.
Source: European Commission →·EES traveller guide →
policy
- 4
ETIAS launch confirmed for late 2026
ETIAS visa-waiver-renewal will launch Q4 2026, ~6 months after EES stabilises. €7 fee, valid 3 years, online application only.
Source: Travel Europe / European Commission →·ETIAS launch guide →
policy
How this briefing is curated. Each item references an official source — government release, statutory instrument, institutional report — and links to the WhereNext dataset or guide that contextualises it for relocators. We don’t accept sponsored placements. Methodology →