Under Polish inheritance and donations tax law, a private foundation or a trust could be tax efficient if the Polish beneficiary fulfills some requirements. Does the private foundation or trust qualify for the tax-exempt status under Polish law? Even though Polish...
In terms of South African statutory provisions, trust assets vest in a trustee of a trust in his/her capacity as trustee – held separately from his/her personal estate. In divorce matters, in particular where one deals with larger estates, we often find that some,...
Prenuptial agreements can be used to protect international family wealth and to ensure a fair settlement for all parties without the necessity of going to court. This article relates to international families and their use of prenuptial agreements to make wealth...
Is immigration to Switzerland still attractive to persons with no gainful activity in Switzerland? Switzerland is an attractive country and is granting substantial tax benefits to immigrating foreigners. The advantages of Switzerland include: (1) Residence permit...
Family Governance is how families make decisions together. If they create a good system, i.e. one that includes transparency, accountability and participation—they should be able to avoid the family fights that often occur in inheritance-related disputes. The...
