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 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 | • Estate planning, • Tax planning (estate taxes and duties), • Tax planning (personal income tax)
Showing ways and solutions to the High Net Worth Individuals to protect and optimise their assets. Wealthy people – the so called High Net Worth Individuals – keeping their property on a foreign account are currently under a general suspicion of tax evasion. The case...
by Edgar Paltzer | Apr 30, 2020 | • Charities, philanthropy and gifts, • Estate planning, • The will or testament
Philanthropic giving can reduce the percentage of Inheritance Tax that must be paid on the estate and is therefore an important part of estate planning. There are many reasons why the inclusion of philanthropic giving into an estate plan can create financial...
