A WORLDWIDE INITIATIVE OF INDEPENDENT EXPERTS
Control and finance of family assets | Education of family members | Estate planning | Emigration and immigration | Family business | Family charter | Family disputes | Family governance | Foundations | Information and influence of family members | Structuring the business | Philanthropy | Pre- and post-marital agreements | Tax Planning | Trusts | Wealth protection | Will and living will
Estate planning, taxes and duties
The advantages of private foundations
Foreign Private Foundations for Canadians A private foundation is a corporate entity with separate legal personality, but which has no owners, and therefore does not issue shares or other ownership interests. It is established by a founder who contributes initial...
Tax planning and moving to Canada
Canadian Immigration: The Importance of Tax Planning For anyone planning to immigrate to Canada, or former Canadian residents preparing to return after a period of non-residency, it is worth taking the time to do some pre-immigration tax planning. It may well be that...
International Estate Administration from a Canadian perspective
International Estate Administration for Canadian executors or beneficiaries The administration of an estate can be a complex and intimidating process at the best of times. If the estate in question has international components to it, the complexity increases and...
Controlling your Trust
A Matter of Some Discretion: Controlling your Trust Two common reasons for the use of trusts in estate planning are to achieve tax efficiencies and to protect assets from potential creditors and claims. These are by no means the only reasons that trusts are utilized,...
Wealth planning and offshore trust structures
Choosing the Right Offshore Jurisdiction Wealth and estate planning that make use of so-called offshore trust structures are popular. Such structures are useful for many reasons, including to support individuals and families who are seeking a change in residency, and...
Tax-Driven Changes in Residency for Canadians
Tax-Driven Changes in Residency for Canadians For those with sufficient assets, tax-driven relocations and changes in residency have become commonplace. They began to occur in earnest in the 1990s and have increased in popularity ever since. In the past 1-2 years in...
Reform of the Swiss Federal Withholding Tax on Interest
Reform of the Swiss Federal Withholding Tax on Interest For a number of years, endeavors to reform the Swiss federal withholding tax system with regard to the taxation of interest from collective debt instruments have been going on. The reform is generally aimed at...
Beware tax pitfalls when moving from one country to another
Beware tax pitfalls when moving from one country to another Swiss Courts ruled that a US citizen living in the UK could not get Swiss dividend tax back With a judgment rendered on 27 November 2020 (case no. 2C_835/2017), the Swiss Federal Supreme Court (“FSC”)...
What tax matters are important when emigrating?
When you take up residence in another country, have you obtained advice on tax matters 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...
Covid-19 crisis – Succession planning and planning for incapacity
Covid-19 crisis - Succession planning and planning for incapacity The second wave of Covid-19 in this fall 2020 has shown that the virus is not yet under control and that it may still take us a long time to go back to a new normality. The pandemic has given us time to...
