- Charities, philanthropy and gifts
- Cross-border estate planning
- Education, training and preparation of next generation
- Emergency measures
- Emigration and immigration
- Estate planning
- Estate taxes and duties
- Family assets; art, portfolio, realty
- Family business
- Family disputes and solutions
- Family Governance and Family Charters
- Family Office
- Foundations and Trusts
- Last will and testament
- Living will
- Marriage contracts, nuptial agreements and matrimonial law
- Personal income tax
- Protection of assets
- Residency
- Structures to hold, control or manage family wealth
- Succession planning and transfer to next generation
- Tax Planning
Forfait tax in Switzerland – What you need to know
Swiss forfait tax – What you need to know 1.What is the forfait about? Switzerland has for decades had the so-called forfait taxation regime, essentially allowing foreign nationals relocating to Switzerland to pay tax on their worldwide expenditure. The forfait regime is often mentioned alongside the UK and Irish non dom-regimes and, more recently, the Italian regime available to new residents. By comparison, the forfait regime, coupled with other advantages of the Swiss tax system, is more beneficial on many counts (e.g. legal certainty and/or inheritance tax). In particular as far as...
How to structure your real estate investments to preserve your assets
Structure your real estate investments to preserve your assets on a tax-effective basis In a variety of real estate investments, you can avoid common pitfalls and take full advantage of opportunities by using appropriate structures to preserve your assets and do so on a tax-effective basis. Investing Through Limited Partnerships I recently advised David, a successful real estate investor and to use a limited partnership (“LP”) for a new project instead of his usual practice- a corporation alongside other corporate investments. I cautioned against using a separate corporation for each...
Common law marriage, same sex marriages and divorce
Common Law Marriage A right at common law to marry exists unless state law affirmatively changes the right. Common-law marriage can be contracted in eleven U.S. states: Alabama, Colorado, Iowa, Kansas, Montana, New Hampshire, Oklahoma, Rhode Island, South Carolina, Texas, Utah, and the District of Columbia. The requirements for a common-law marriage to be validly contracted differ in the eleven states which still permit them. A common-law marriage is recognized for federal tax purposes if it is recognized by the state where the parties currently live or in the state where the common-law...
How to protect and spread your wealth optimally
Showing ways and solutions to the High Net Worth Individuals to protect and optimise their assets. Wealthy people – the so called High Net Worth Individuals – keeping their property on a foreign account are currently under a general suspicion of tax evasion. The case involving Uli Hoeneß appears to prove the opinion of all those who see a close correlation between a growing bank account and declining moral standards. Protecting and spreading the wealth in an optimum manner within the framework of legal regulations There are several substantial reasons for having one or more accounts...
