by Michael Fischer | Aug 24, 2020 | • Residency; consequences, double nationality, cross border estate planning, • Tax planning (personal income tax)
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...
by Alexandre Ippolito | Jun 15, 2020 | • Residency; consequences, double nationality, cross border estate planning, • Tax planning (corporate income tax), • Tax planning (estate taxes and duties), • Tax planning (personal income tax)
French tax residency, the myth of the 183 days The dangers of assessing French tax residency by solely considering whether an individual is spending more than 183 days in France. Contrary to a popular belief, the French tax authorities and French tax courts do not...
by Michael Schmidt | Jun 9, 2020 | • Residency; consequences, double nationality, cross border estate planning, • Tax planning (estate taxes and duties), • Tax planning (personal income tax)
Germany is an attractive place to live in the center of Europe and the EU. It is safe, relaxed and highly developed. Its political system is stable and reliable, while its powerful economy is the largest in Europe. Known for its long and rich cultural history, Germany...
by Dirk W. Kolvenbach | May 13, 2020 | • Residency; consequences, double nationality, cross border estate planning
We advise you on all aspects regarding the statutory law of succession or last will according to the German law. Many property owners as well as owners of other assets ask themselves whether it is advisable to make provisions for their own death, or whether it is...
by Dirk W. Kolvenbach | May 13, 2020 | • Residency; consequences, double nationality, cross border estate planning
An international accrual of inheritance is given when for example a German testator holds assets abroad or vice versa a foreign testator holds assets in Germany. Due to the different national regulations in each country the international assets of e.g. Germans involve...
by Edgar Paltzer | Apr 30, 2020 | • Foundations and trusts; structures to hold, control, protect and manage family wealth, • Residency; consequences, double nationality, cross border estate planning, • Transfer to the Next Generation
Switzerland does not have a law relating to trusts. However, it ratified the Hague Convention regarding trusts and agreed therefore to recognise trusts that are created in accordance to the convention. Switzerland, as a civil law country, does not have a law relating...
