Family governance | Transfer of family business | Structuring the business | Family charter | Information and influence of family members | Control and finance of family assets | Estate planning | Inheritance tax | Foundations | Trusts | Family properties | Core family values | Family disputes | Matrimonial law | Emigration and immigration | Wealth protection | Will and living will | Family meetings | Philanthropy | Education of family members | Pre-marital and post-marital agreements | Real properties
Residency; consequences, double nationality, cross border estate planning
Tax residency in Germany – an Unpleasant Surprise!
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...
Statutory succession or last will – what is what?
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...
Accrual of inheritance involving assets abroad – complexity frequently underestimated
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...
Can I Create A Trust Under Swiss Law?
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...
Succession in Switzerland – Last Will
The order of succession in Switzerland is determined by the Swiss Civil Code. 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...
Estate planning and trusts in the divorce context
The creation of trusts for estate planning purposes or for tax purposes In terms of South African statutory provisions, trust assets vest in a trustee of a trust in his/her capacity as trustee – held separately from his/her personal estate. In divorce matters, in...
Discriminatory inheritance and gift tax regime for non-residents in Spain
Are non residents in Spain discriminated against where inheritance and gift tax is concerned? Are there any possibilities to ask for a refund of the taxes paid in the past? The tax treatment of non residents in Spain concerning inheritance and gift taxes could be...
What you need to know about inheritance and gift taxes in Spain
Issues arising when an inheritance or a gift involves non-resident individuals. 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...
Do you have a claim against your ex-spouses estate, post-divorce?
In terms of Section 2B of the Wills Act 7 of 1953, if there is an existing will and either spouse dies within 3 months of the date of divorce, the ex-spouse will not receive any benefits allocated to him/her in terms of the will. If, however, the ex-spouse dies 3...
Is it beneficial to set up a trust for estate planning purposes?
Estate planning in your personal name Estate planning involves the effective structuring of assets so that they may be transferred to the people nominated by you, in your will, without paying unnecessary taxes or estate duty. Proper estate planning will also reduce...
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