What happens to one's digital assets upon death? A brief summary of the rules in the U.S.A. that determine how much of our digital information is available to our fiduciaries upon death. While technology is constantly advancing in an attempt to improve our lives, a...
Succession in Switzerland – Last Will According to the general provisions of the Swiss International Private Law Act, Swiss courts or administrative authorities at the decedent’s last domicile shall have jurisdiction over probate proceedings and inheritance...
The History of the Anguilla Foundation The Anguilla Foundation is a versatile platform for Estate Planning and Asset Protection. The Anguilla Foundation finds its roots in the common law trust and, over the centuries, particularly thanks to the Liechtenstein,...
Preserve your assets with a principal residence trust The family home is often one of the key family assets. It can be the object of friction among family members, and be subject to tax on sale or death, unless proper planning is implemented. A trust can be used...
Discriminatory inheritance and gift tax regime for non-residents in Spain? Under Spanish regulations, mortis causa transfers and inter vivos gifts are subject to inheritance and gift tax (“IGT”). Spanish resident individuals are subject to IGT on their worldwide...
