巴哈馬政府宣布，自 2024 年 7 月 1 日起，將取消向離岸公司進行財產轉移的規定，以防止高端房地產購買過程中的避稅行為。該日期之後的所有終身轉讓必須是自然人。政府表示，截至 2024 年 3 月的 9 個月內，其對高端房地產銷售的全年增值稅 (VAT) 目標僅徵收了 8%，這與居住證和國際持有許可證的財務數據相矛盾。未來，經濟永久居留申請人必須出示蓋章的產權轉讓證明，證明他們在購買房產時已繳納了 10% 的增值稅，然後才能獲得許可證。
BAHAMAS: Budget will block lifetime property gifts to non-natural persons
The Bahamas government has announced that inter vivos transfers of property to offshore companies are to be eliminated after 1 July 2024, in an effort to prevent tax avoidance in high-end real estate purchases. All lifetime transfers after that date will have to be to a natural person. The government says it collected only 8 per cent of its full-year value-added tax (VAT) target on high-end real estate sales in the nine months to March 2024, conflicting with financial data from certificate of residency and international holding permits. In future, economic permanent residency applicants will have to produce a stamped conveyance proving they have paid the 10 per cent VAT on their property purchase before they can obtain their permit.
Sources:
Bahamas government (PDF)
Nassau Tribune
Nassau Tribune (permanent residency reforms)