Where are Europe's top tax havens - and how are they luring in the rich?

The top rates of statutory personal income tax in the EU have stopped declining since the 2008 financial crisis, according to the EU Tax Observatory.

Instead, the group notes that governments have introduced "a growing number of preferential tax regimes targeting foreign individuals", hoping to lure rich expats to their territories.

When thinking about Europe's top tax havens, there isn't - however - a "one-size-fits-all" approach.

In other words, a low-tax jurisdiction for one person may not be a tax haven for another.

"It depends an awful lot on where that wealth is coming from," said Jason Piper, head of Tax and Business Law at the Association of Chartered Certified Accountants.

"For example, if you've got a lot of capital tied up somewhere, then you're going to be far more interested in a regime that has 0% tax on remittance capital gains than if you've still got a lot of more active income coming through."

Hoping to lower their tax burden, a number of wealthy individuals may choose to up sticks and emigrate.

Euronews Business explores what different countries have on offer, and what considerations go into tax planning.

Italy is a popular destination with expats not only for its culture and climate, but also because of its tax perks.

On the face of it, the country has relatively high levies on personal and corporate income, although there are tax incentives available to foreigners.

One of the most well-known is its flat tax regime, which allows wealthy individuals to pay a fixed sum on all foreign-sourced income. This is regardless of the amount earned.

The annual fixed fee has recently been increased to €200,000, from the previous €100,000.

The advantage is available for up to 15 years, and it's also only open to those who have