Unlimited Privacy: International Tax and Estate Planning for Individuals and Families

Anyone who advises high-net-worth individuals and families with ties to multiple countries operates at the intersection of tax, estate, and procedural law—and planning and liability risks are correspondingly high in this area. The case studies from the integration seminar provide step-by-step guidance on how to resolve typical issues related to relocation, lump-sum taxation, private investment structures, wealth succession, and tax regularization. Get the case studies, detailed solutions, and all the slides from the ISIS seminar.

Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.

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International career paths, residences in multiple countries, and assets held across borders have long been the norm in the private client sector. For advisors, this means that tax residency, exit taxation, international matrimonial and inheritance law, and estate planning must be assessed not in isolation but in conjunction with one another. An error in judgment in one area often has a direct impact on the others.

The case studies are drawn from the workshops of the “Grenzenlos privat” integration seminar and initially address the tax aspects of taking up residence in Switzerland. The focus is on the requirements and effects of taxation based on expenditure, the handling of residency conflicts, and the use of private investment structures such as trusts, foundations, and asset management companies.

Other cases address the transfer of assets during one’s lifetime: gifts, usufruct, insurance solutions, and employee stock ownership plans are analyzed along with their advantages and disadvantages for all parties involved. The collection is rounded out by scenarios involving tax regularization, back-tax proceedings, and criminal tax proceedings. These scenarios shed light on taxpayers’ obligations to cooperate and their procedural rights, as well as the risks for advisors.

The case studies are intended for attorneys, tax advisors, and other professionals in the private client sector who advise international families and wish to ground their advice in practical scenarios.

Included Workshops

Maximilian HaagWorkshop also available separately for CHF 120.00

Tax and Estate Planning: The German Perspective

This seminar examines the tax challenges arising from cross-border relationships between Germany and Switzerland. It focuses on German gift and income taxes, the “Hinzurechnungsbesteuerung” (add-back taxation), and exit taxation in the context of equity investments and carry structures. Using practical case studies, the seminar highlights tax risks and structuring options from a German perspective.

Workshop also available separately for CHF 120.00

International Mobility

This seminar examines the tax and residency law aspects of the international relocation of high-net-worth individuals to Switzerland. The focus is on the requirements for the relocation of EU/EFTA and third-country nationals, taxation based on actual expenses, and the implications of changes in residential property and individual tax laws. In addition, the tax implications of various asset structures—such as holding companies, family foundations, and trusts—are analyzed prior to relocation using practical case studies.

Workshop also available separately for CHF 120.00

International Matrimonial and Inheritance Law

What legal precautions should members of international families take before moving to Switzerland? The seminar with Kinga Weiss examines the challenges of international matrimonial and inheritance law. The seminar focuses on the recognition of foreign marriages, applicable matrimonial property law, international jurisdiction, estate planning, and the use of trusts. Legal risks and planning options are illustrated using practical case studies.

Céline MartinWorkshop also available separately for CHF 120.00

Regularization, Back Taxes, Criminal Proceedings

Should one wake a sleeping dog? This seminar examines the possibilities and limitations of tax regularization, voluntary disclosure without penalty, and simplified reassessment for heirs. Using practical case studies, the seminar addresses issues related to back-tax and criminal tax proceedings, benefits in kind, discretionary assessments, and international tax structures. The focus is on the rights and obligations of taxpayers, as well as the tax and criminal law risks involved.

Ruth Bloch-Riemer, Hanna BrozzoWorkshop also available separately for CHF 120.00

Succession Planning

How can wealth be preserved across generations and transferred in a legally sound manner? The seminar featuring Hanna Brozzo and Dr. Ruth Bloch-Riemer explores various aspects of national and international succession planning. The focus is on protecting heirs with special needs, cross-border inheritance structures between Switzerland and Germany, trusts, family foundations, and the tax challenges of business succession and employee ownership. Using practical case studies, the seminar will illustrate various structuring options and their implications under civil and tax law.