Strategic legal tax planning structures for global HNWIs in 2025. HNWI-Friendly Tax Loopholes in 2025: Real or Gone? In 2025, global regulatory frameworks are rapidly evolving, targeting tax loopholes that have historically favored High Net Worth Individuals (HNWIs). However, not all avenues are closed. Certain jurisdictions still offer legally permissible structures to optimize tax liabilities—if implemented with strategic precision. Top Tax Loopholes Still in Play Dual Residency: Countries like Portugal or Panama allow tax arbitration through non-domiciled status and minimal reporting requirements. Offshore Foundations: Still viable in jurisdictions like Liechtenstein, these entities provide opaque asset shielding and intergenerational wealth transfer. PPLI (Private Placement Life Insurance): Remains one of the last-standing legitimate vehicles for tax deferral and global portfolio protection. Global Trends: Are Loopholes Closing? OECD’s CRS (Common Reporting Sta...