Live changelog

What changed in the rules

NaVi's rule base is monitored and re-checked constantly. This is the public record of what moved in the last 90 days, month by month, country by country.

September 2026

  • 45 rules addedLast checked Sep 21, 2026
    Examples
    • Practical registration steps once you actually relocate to Albania
    • Inheritance and gift tax applies at 15 percent, correcting claims that Albania has none
    • No net wealth tax and no charge simply for becoming an Albanian resident
  • 45 rules addedLast checked Sep 21, 2026
    Examples
    • Annual IRPF declaration and documented source-of-funds are both expected now, with CARF tightening from 2027
    • Whether IGI applies to crypto exchange was not confirmed, only inferred by analogy
    • No exit or deemed-disposal charge applies to crypto holdings either
  • 40 rules addedLast checked Sep 21, 2026
    Examples
    • Funding a move with crypto wealth means heavier source-of-funds scrutiny
    • No tax return needed for crypto, but reporting and consumption tax details are mixed confidence
    • No exit or deemed-disposal charge on your crypto holdings
  • 37 rules addedLast checked Sep 17, 2026
    Examples
    • Argentina has adhered to CARF but has not yet activated exchanges
    • High-frequency trading may trigger provincial turnover tax, unresolved against monotributo
    • Crypto sits inside Bienes Personales, but its valuation rule is unconfirmed
  • 47 rules addedLast checked Sep 21, 2026
    Examples
    • Selling a crypto-asset itself is VAT-exempt, but exchange and custody service fees are not, and running a crypto business needs Central Bank licensing
    • Mining, staking rewards and NFT sales are taxed at 1 percent, written into the Tax Code
    • Trading crypto through a registered business moves you from 0% to 18% profit tax, and losses do not offset other income
  • 44 rules addedLast checked Sep 21, 2026
    Examples
    • Signing contracts or running the company from Aruba creates real permanent establishment risk
    • An ordinary home-office employee carries low permanent establishment risk
    • A foreign employer with no Aruban footprint has no wage-tax obligation here