by Peter Reinarz | Jan 20, 2021 | • Residency; consequences, double nationality, cross border estate planning, • Tax planning (personal income tax)
With a judgment rendered on 27 November 2020 (case no. 2C_835/2017), the Swiss Federal Supreme Court (“FSC”) confirmed a decision by the Federal Administrative Court (“FAC”) of 24 August 2017 (decision no. A-1462/2016) concerning a an individual tax residence matter...
by Lorne Saltman | Jan 20, 2021 | • Estate planning, • Residency; consequences, double nationality, cross border estate planning, • Tax planning (estate taxes and duties), • Tax planning (personal income tax), Geen categorie
When you take up residence in another country, have you obtained tax advice both on departure and on any risks of having continuing connections with your former residence? While it is possible with proper planning to minimize tax on expatriation to another country, it...
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...
