Full Description
With increasing political uncertainty, evolving tax landscapes, and the proliferation of special tax regimes designed to attract the wealthy, ultra-high-net-worth individuals (UHNWIs) now have more options than ever when selecting a country of residence. As international relocation becomes more common, advisers must take a holistic approach to guide clients through the complex legal, tax, and succession implications of cross-border moves.
Co-published with STEP, this comprehensive new edition features insights from leading private client advisers across key jurisdictions worldwide. It provides expert analysis of the legal and tax considerations involved in inbound and outbound relocations of UHNWIs, covering critical aspects such as:
Immigration - Residency and citizenship pathways
Taxation - Impact of relocation on personal and business taxation
Succession - Estate planning and inheritance rules
Family Law - Implications for marital property, divorce, and children
This new edition includes 23 country-specific chapters, with new chapters featured including Brazil, the Cayman Islands, Jersey, Malta, Mexico, and the United Arab Emirates. In addition, specialised chapters address broader international issues, including succession and family law issues triggered by relocation, ramifications from the movement of works of art, and the impact of the relocation of UNHWIs for trustees.
Designed for lawyers, bankers, tax advisers and all professionals working with UHNWIs, this book serves as an essential reference for navigating the legal and financial complexities of international residence planning.
Contents
Introduction
Nicola Saccardo
Charles Russell Speechlys
Part I. Jurisdictions
Australia
Daniel Appleby
Speed and Stracey Lawyers
Belgium
Dominique De Bie
Gerd D Goyvaerts
Tiberghien
Brazil
Alessandro Amadeu da Fonseca
Mattos Filho
Canada
Elie S Roth
Ryan Wolfe
Davies Ward Phillips & Vineberg LLP
Cayman Islands
Daniel Altneu
Bedell Cristin Cayman Partnership
China
Sakura Ji
Peter Ni
Zhong Lun Law Firm
France
Stéphanie Auféril
Arkwood SCP
Claire Brisset
Alta Avocat
Germany
Christian von Oertzen
Philipp Windeknecht
Flick Gocke Schaumburg
Greece
Elina Filippou
Nikos Maltezos
Despina Mourouti
Zepos & Yannopoulos
Guernsey
Matt Guthrie
Ogier (Guernsey) LLP
Hong Kong
Clifford Ng
Hilary Tai Zhonglun
Sanlie Yeung
Zhong Lun Law Firm LLP
India
Kunal Savani
Rishabh Shroff
Cyril Amarchand Mangaldas
Italy
Nicola Saccardo
Charles Russell Speechlys
Jersey
Jonathan Hughes
Ogier (Jersey) LLP
Malta
Rosanne Bonnici
Rebecca Diacono
Fenech & Fenech Advocates
Mexico
Samy Lazarov
Ana Sofia Rios
Miguel Valle
Chevez Ruiz Zamarripa
Monaco
Xavier de Sarrau
Corinne Ricciardella
Gordon S Blair Law Offices
Portugal
Maria Inês Assis
Nuno Cunha Barnabé
Abreu Advogados
Spain
Florentino Carreño
Cuatrecasas
Switzerland
Guillaume Grisel
Schellenberg Wittmer
United Arab Emirates
Donatello Pirlo
Carlo Stefano Rota
Statura
United Kingdom
Dominic Lawrence
James Riby
Charles Russell Speechlys
United States
Dean C Berry
William S Schaaf
Cadwalader, Wickersham & Taft LLP
Part II. General topics
The succession law ramifications of relocation
Richard Frimston
Andrew Godfrey
Russell-Cooke LLP
Relocation - planning to avoid the pitfalls of divorce
Rachael Burton
Mark Harper
Hughes Fowler Carruthers
Relocation and works of art
Ruth Cornett
Christie's
Fiscal nomads: the impact of relocation on the CRS and DAC6
Samantha Morgan
RMW Law LLP
John Riches
RMW Law LLP; Withers LLP
Naomi Shelton
RMW Law LLP
Practical issues faced by trustees on relocation of trust-related parties
Pedro Gemal
Anna Steward
Sequent
