Autorentext

Consultant Editor Nicola Saccardo

Klappentext

With increasing political uncertainty, evolving tax landscapes and the proliferation of special tax regimes designed to attract the wealthy, international relocation of ultra-high-net-worth individuals (UHNWIs) becomes more common. Advisers must take a holistic approach to guide clients through the complex legal and tax implications of cross-border moves.

Co-published with STEP, this comprehensive new edition features insights from leading private client advisers across key jurisdictions worldwide. It provides expert analysis of the legal and tax considerations involved in inbound and outbound relocations of UHNWIs, covering critical aspects such as:

• immigration: residency and citizenship pathways; 
• taxation: impact of relocation on personal and business taxation; 
• succession: estate planning and inheritance rules; and 
• family law: implications for marital property, divorce and children.

This new edition includes 24 country-specific chapters, with new chapters featured including Brazil, the Cayman Islands, Jersey, Malta, Mexico and the United Arab Emirates. In addition, specialised chapters address broader international issues, including succession and family law issues triggered by relocation, the ramifications of moving works of art, fiscal nomads and the practical issues faced by trustees on the relocation of trust-related parties.

Designed for lawyers, bankers, tax advisers and all professionals working with UHNWIs, this book serves as an essential reference for navigating the legal and financial complexities of international residence planning.

Zusammenfassung
Co-published with STEP, this comprehensive new edition features insights from leading private client advisers across key jurisdictions worldwide.

Inhalt

About STEP 7

Introduction 9
Nicola Saccardo
Charles Russell Speechlys

Part I. Jurisdictions

Australia 11
Daniel Appleby
Speed and Stracey Lawyers

Belgium 31
Dominique De Bie
Gerd D Goyvaerts
Tiberghien

Brazil 49
Alessandro Amadeu da Fonseca
Mattos Filho

Canada 63
Elie S Roth
Ryan Wolfe
Davies Ward Phillips & Vineberg LLP

Cayman Islands 91
Daniel Altneu
Bedell Cristin

China 113
Sakura Ji
Peter Ni
Zhong Lun Law Firm

France 127
Stéphanie Auféril
Arkwood SCP
Claire Brisset
Alta Avocat

Germany 141
Christian von Oertzen
Philipp Windeknecht
Flick Gocke Schaumburg

Greece 155
Elina Filippou
Nikos Maltezos
Despina Mourouti
Zepos & Yannopoulos

Guernsey 177
Matt Guthrie
Ogier (Guernsey) LLP

Hong Kong 187
Clifford Ng
Hilary Tai
Sanlie Yeung
Zhong Lun Law Firm LLP

India 199
Kunal Savani
Rishabh Shroff
Cyril Amarchand Mangaldas

Italy 221
Nicola Saccardo
Charles Russell Speechlys

Jersey 237
Jonathan Hughes
Ogier (Jersey) LLP

Malta 247
Rosanne Bonnici
Rebecca Diacono
Fenech & Fenech Advocates

Mexico 261
Samy Lazarov Schipper
Ana Sofía Ríos Artigas
Miguel Valle Salinas
Chevez Ruiz Zamarripa

Monaco 275
Xavier de Sarrau
Corinne Ricciardella
Gordon S Blair Law Offices

Portugal 285
Maria Inês Assis
Nuno Cunha Barnabé
Abreu Advogados

Singapore 309
Terre Chua
Wei Lun Gan
Vikna Rajah
Rajah & Tann Singapore LLP

Spain 321
Florentino Carreño
Cuatrecasas

Switzerland 337
Guillaume Grisel
Schellenberg Wittmer

United Arab Emirates 353
Donatello Pirlo
Carlo Stefano Rota
Statura

United Kingdom 373
Dominic Lawrance
James Riby
Kelvin Tanner
Charles Russell Speechlys

United States 397
Dean C Berry
William S Schaaf
Cadwalader, Wickersham & Taft LLP

Part II. General topics

The succession law ramifications of relocation 423
Richard Frimston
Andrew Godfrey
Russell-Cooke LLP

Relocation – planning to avoid the pitfalls of divorce 441
Rachael Burton
Mark Harper
Hughes Fowler Carruthers

Relocation and works of art 455
Ruth Cornett
Christie’s

Fiscal nomads: the impact of relocation on CRS and DAC6 469
Samantha Morgan
RMW Law LLP
John Riches
RMW Law LLP; Withers LLP
Naomi Shelton
RMW Law LLP

Practical issues faced by trustees on relocation of trust-related parties 483
Pedro Gemal
Anna Steward
Sequent

About the authors

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