- 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
Portugal’s Residency Visas: Golden Visa Changes and Alternative Routes in 2024
Portugal's Residency Visas The Golden Visa changes are not yet in force, as they still need to be approved by the Portuguese President of the Republic and, afterwards, published in the “National Republic Gazette”. However, as analyzed in this article, not only some of the Golden Visa modalities will be maintained - standing as an opportunity for future investors -, as there are different possible solutions for people and investors with the intention of benefiting from the wave of the Portuguese economic growth and development and obtaining a Portuguese residency authorization, with all...
Example of a Family Covenant – Part 2 of 2
Part 2 of Example of a Family Covenant Suggested format of a family covenant with different clauses, as may be relevant, part 2 of 2, clausues 8-16. 9. Ownership and transfer of Company shares Review (and amend if necessary) ownership structure with regards to various share types: Decide whether the family members that hold a management share can appoint themselves and/or anyone on their behalf to the board of directors Set the value of shares held by the founders, in the event of their death or incapacity. Formulate the terms and procedures to be applied in the event that a shareholder...
How is a Family Charter drafted?
Drafting a Family Charter The drafting of a Family Charter is not a difficult task, as long as its author is fully aware of what to provide in it. The best Family Charters are those that the largest number possible of Family members contributes to. Participating in the drafting of a Family Charter, or contributing to its contents, is an important step that is indicative that the participant, or contributor and, of course, all Family members who sign it off have the intention to abide by its provisions. The Charter is the baby of those who bring it to life. They will cherish it. The best...
Inheritance and Gift Tax Issues with Joint Bank Accounts
Joint bank accounts – Inheritance tax and gift tax issues Based on law 4916/2022, the exemption from Greek inheritance tax that applied for deposits maintained in joint bank accounts held in Greece was extended also to joint bank accounts held abroad, with the exclusion of non-cooperative tax jurisdictions. The exemption covers accounts in cash deposits and all kinds of securities. In order for the exemption to apply, the contract with the foreign bank should include a clause providing that after the death of any of the co-beneficiaries of the joint account the deposits are automatically...
