Private Client multi-jurisdictional guide

The Private Client multi-jurisdictional guide brings together information on topical cross-border private client issues and country-specific Q&As on private client law and practice.

In each country-specific Q&A, a standard set of questions relating to private client law and practice is answered by a leading law firm.

The Q&A guide aims to give a structured overview of the key practical issues concerning private client law including tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. In addition, answers to questions can be compared across a number of jurisdictions to assist in the management of cross-border transactions (see Country Q&A tool).

PLC would like to thank the following firms for the excellence of their contributions: Andreas Neocleous & CO LLC, Appleby, Arnold Bloch Leibler, Baer & Karrer, Baker & McKenzie, Cainzos, Fernández & Premrou, Carey Olsen, CMS Bureau Francis Lefebvre, Conyers Dill & Pearman, Davies Ward Philips & Vineberg, DLA Piper, Evans & Co, Greenille, John O'Connor Solicitors, KarimSyah Law Firm, Lenz and Staehelin, Luthra & Luthra Law Offices, Maisto e Associati, McDermott Will & Emery LLP, Minter Ellison, Morrison & Foerster LLP/Ito & Mitomi, Morrison & Foerster LLP, Zeirishi Hojin, P+P Pöllath + Partners, Pekin & Pekin, Pillsbury Winthrop Shaw Pittman LLP, RETTER ATTORNEYS, Russell-Cooke LLP, Schellenberg Wittmer, Spigt Dutch Caribbean, Tirard Naudin, Trench Rossi & Watanabe Advogados, Tron Abogados S.C., Uría Menéndez, Walch & Schurti, Walkers, Werksmans Attorneys, Withers, Wolf Thiess, Wright Johnston & Mackenzie LLP, Yulchon LLC.

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Cross-border chapters

Country Q&A

Title / Relevance	Resource type
Editorial board
Private Client multi-jurisdictional guide: Editorial board	Editorial board
Country Q&A
Private client law in Argentina: overview A Q&A guide to private client law in Argentina. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Australia: overview A Q&A guide to private client law in Australia. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Austria: overview A Q&A guide to private client law in Austria. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Belgium: overview A Q&A guide to private client law in Belgium. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Bermuda: overview A Q&A guide to private client law in Bermuda. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Brazil: overview A Q&A guide to private client law in Brazil. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Canada: overview A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in China: overview A Q&A guide to private client law in China. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Curaçao (Dutch Caribbean): overview A Q&A guide to private client law in Curaçao (Dutch Caribbean). The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Cyprus: overview A Q&A guide to private client law in Cyprus. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in France: overview A Q&A guide to private client law in France. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Private client law in Germany: overview A Q&A guide to private client law in Germany. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Guernsey: overview A Q&A guide to private client law in Guernsey. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Private client law in Hong Kong: overview A Q&A guide to private client law in Hong Kong. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in India: overview A Q&A guide to private client law in India. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Indonesia: overview A Q&A guide to private client law in Indonesia. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Ireland: overview A Q&A guide to private client law in Ireland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Italy: overview A Q&A guide to private client law in Italy. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Japan: overview A Q&A guide to private client law in Japan. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Jersey: overview A Q&A guide to private client law in Jersey. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Liechtenstein: overview A Q&A guide to private client law in Liechtenstein. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Luxembourg: overview A Q&A guide to private client law in Luxembourg. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Mexico: overview A Q&A guide to private client law in Mexico. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Monaco: overview A Q&A guide to private client law in Monaco. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in South Africa: overview A Q&A guide to private client law in South Africa. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in South Korea: overview A Q&A guide to private client law in South Korea. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Spain: overview A Q&A guide to private client law in Spain. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Switzerland: overview A Q&A guide to private client law in Switzerland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in The Netherlands: overview A Q&A guide to private client law in The Netherlands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in Turkey: overview A Q&A guide to private client law in Turkey. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the Bahamas: overview A Q&A guide to private client law in Bahamas. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the British Virgin Islands: overview A Q&A guide to private client law in the British Virgin Islands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the Cayman Islands: overview A Q&A guide to private client law in the Cayman Islands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the Isle of Man: overview A Q&A guide to private client law in the Isle of Man. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the Russian Federation: overview A Q&A guide to private client law in the Russian Federation. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the UK (England and Wales): overview A Q&A guide to private client law in the UK (England and Wales). The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the UK (Scotland): overview A Q&A guide to private client law in Scotland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private client law in the United States (Federal): overview A Q&A guide to private client law in the United States (Federal). The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Cross-border chapters
Current issues relating to the use of international financial centres: an update This article provides an overview of the steps taken concerning internationally agreed standards of tax information exchange and disclosure. National incentives to reduce the use of IFCs to avoid tax are considered (with a focus on FATCA), and the future role of IFCs is considered. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com privateclient-mjg	Cross-border chapters
Family governance: a comprehensive approach to the transfer of private wealth To successfully transfer wealth to the next generation is a deep-seated human need. However, the aims of the estate owner may well not successfully achieve their goal, and be a recipe for family conflict. This article considers how best to minimise the possibility of failure through a process of ongoing "family governance", where all family members have a role, to ensure that wealth is successfully and harmoniously passed to the next generation. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg	Cross-border chapters
French recent tax reform: the survival kit France is in the process of changing its tax landscape and now faces the tax reforms promised by President Hollande in his 2012 presidential election campaign. There is an increasing atmosphere of tax insecurity and on 28 September 2012 the new draft of the 2013 Finance Bill was released to practitioners and tax payers. The Finance Bill was finally adopted on 20 December 2012. It gave rise to a decision of the Constitutional Council which struck down numerous of its provisions including the 75% millionaire tax. The third amended Finance Bill for 2012 was adopted on 19 December 2012 and was also reviewed by the CC. While seeking to reduce the state deficit to 3% (the level required for Eurozone members), the Government must find approximately EUR30 billion of savings or additional income. Two thirds of this targeted amount will come from tax increases, of which EUR10 billion will be aimed at individual taxpayers (according to the Government, more specifically the wealthiest of those). Only a third of this amount will be derived from spending cuts. At the time of writing, reactions to the decisions of the CC remain to be proposed by the government and voted for by Parliament. Against this background, this article describes the main tax changes from 2012 and methods on how to prepare and respond to the tax increases. This article is is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicalla	Cross-border chapters
Mexico: taxation of private clients and the treatment of non-compliant or undeclared taxation structures This article provides an overview of taxes on individuals that are resident in Mexico, including income tax, single rate business tax, foreign-source income, controlled foreign corporation (CFC) rules, and value added tax (VAT). It also discusses cross-border structures entered into by private clients that may not comply with Mexican tax rules, and the approach of the Mexican tax authorities to such non-compliant or undeclared structures. Finally, it discusses potential consequences of non-compliant or undeclared structures, including audits and sanctions, and the possible regularisation of taxation structures. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg	Cross-border chapters
Relocating to Switzerland Switzerland has long been a destination for wealthy individuals and families. This article examines features of Switzerland that are relevant for individuals and families including the recognition of trusts in Switzerland, the taxation of trusts, immigration to and residence in Switzerland and issues arising on immigration. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg	Cross-border chapters
Single family offices in Switzerland This chapter considers the reasons surrounding the increase in single family offices in Switzerland. It focuses on the advantageous conditions for establishing family offices in Switzerland and outlines the tax system. It also considers the possible configurations for single family offices, including a classic single family office, an advisory company or a family holding. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg	Cross-border chapters
Tax consequences of investments in Australia: a case study of two investors This article considers the potential tax implications of investment in Australia using two hypothetical case studies, one involving a foreign resident located in a country with which Australia has a tax treaty, the other a foreign resident in a low-tax non-treaty jurisdiction. It considers the treatment of income from direct investment received through dividends, interest on government bonds, investment in the units of a managed investment trust, and capital gains tax (CGT) treatment of investments held by the individual on capital account. It also considers the tax treatment of income received through using a trust or company. This article is part of the Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg	Cross-border chapters
Feature tables
Summary of key succession regime provisions The table summarises key succession regime provisions in the jurisdictions covered in the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Feature tables

Private Client multi-jurisdictional guide

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