It is now easier than ever for ultra-high-net-worth individuals (UHNWIs) to select a country as their residence and relocate there. In light of a variety of circumstances, including political instability, tax changes and the proliferation of special tax regimes designed to attract the wealthy across more countries, this is a continually increasing trend.
However, these individuals must consider a wide range of factors when deciding whether to relocate internationally, and so advisers need to take a holistic approach.
Co-published in association with STEP, this book features contributions by leading private client advisers from key jurisdictions worldwide. It provides readers with expert guidance on the tax and legal aspects of inbound and outbound transfer of residence of UHNWIs. Chapters cover the relevant law in their respective jurisdictions relating to:
immigration;
tax;
succession; and
family.
The new edition includes 23 country chapters, including new chapters covering Brazil, the Cayman Islands, Jersey, Malta, Mexico and the United Arab Emirates.
It also includes chapters that are not country specific, dealing with, among others things, succession law and family law issues triggered by relocation, ramifications from the movement of works of art, and the impact of the relocation of UHNWIs for trustees.
This book will be an invaluable tool for lawyers, tax advisers, bankers and all professionals who assist UHNWIs.
Mục lục
Introduction
Nicola Saccardo
Charles Russell Speechlys
Part I. Jurisdictions
Australia
Daniel Appleby
Speed and Stracey Lawyers
Belgium
Dominique De Bie
Gerd D Goyvaerts
Tiberghien
Brazil
Alessandro Amadeu da Fonseca
Mattos Filho
Canada
Elie S Roth
Ryan Wolfe
Davies Ward Phillips & Vineberg LLP
Cayman Islands
Daniel Altneu
Bedell Cristin Cayman Partnership
China
Sakura Ji
Peter Ni
Zhong Lun Law Firm
France
Stéphanie Auféril
Arkwood SCP
Claire Brisset
Alta Avocat
Germany
Christian von Oertzen
Philipp Windeknecht
Flick Gocke Schaumburg
Greece
Elina Filippou
Nikos Maltezos
Despina Mourouti
Zepos & Yannopoulos
Guernsey
Matt Guthrie
Ogier (Guernsey) LLP
Hong Kong
Clifford Ng
Hilary Tai Zhonglun
Sanlie Yeung
Zhong Lun Law Firm LLP
India
Kunal Savani
Rishabh Shroff
Cyril Amarchand Mangaldas
Italy
Nicola Saccardo
Charles Russell Speechlys
Jersey
Jonathan Hughes
Ogier (Jersey) LLP
Malta
Rosanne Bonnici
Rebecca Diacono
Fenech & Fenech Advocates
Mexico
Samy Lazarov
Ana Sofia Rios
Miguel Valle
Chevez Ruiz Zamarripa
Monaco
Xavier de Sarrau
Corinne Ricciardella
Gordon S Blair Law Offices
Portugal
Maria Inês Assis
Nuno Cunha Barnabé
Abreu Advogados
Spain
Florentino Carreño
Cuatrecasas
Switzerland
Guillaume Grisel
Schellenberg Wittmer
United Arab Emirates
Donatello Pirlo
Carlo Stefano Rota
Statura
United Kingdom
Dominic Lawrence
James Riby
Charles Russell Speechlys
United States
Dean C Berry
William S Schaaf
Cadwalader, Wickersham & Taft LLP
Part II. General topics
The succession law ramifications of relocation
Richard Frimston
Andrew Godfrey
Russell-Cooke LLP
Relocation – planning to avoid the pitfalls of divorce
Rachael Burton
Mark Harper
Hughes Fowler Carruthers
Relocation and works of art
Ruth Cornett
Christie’s
Fiscal nomads: the impact of relocation on the CRS and DAC6
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
Pedro Gemal
Anna Steward
Sequent