Annual IBA The New Era of Taxation Conference

21 Sep - 22 Sep 2023

Session information

Challenges of structuring pre-migration planning for HNI and families

Friday 22 September (1100 - 1230)

Description

There could be many reasons why high-net-worth individuals would want to relocate; among others, business, education or tax may drive them to new jurisdictions. There are many jurisdictions which appear to be in a race to attract talent and wealth. These jurisdictions are prepared to offer incentives such as golden visas and tax incentives. There could be consequences due to change in domicility or tax residence, and implications on existing trust structures relating to the governing law. There are also non-tax issues that would impact on those migrating, including succession law, pre-nuptial agreements and lasting power of attorney. Ultimately, safety, security and certainty may be the key determinants motivating migratory plans. The panel will explore these migratory issues and the consequential impact that they will give rise to for the wealthy.

Session / Workshop Chair(s)

Jennifer Migliori Duane Morris, Miami, Florida, USA
Gurbachan Singh GSM Law LLP, Singapore, Singapore

Speakers

Tiago Cassiano Neves Kore Partners - Cassiano Neves e Associados, Lisbon, Portugal
Chloe Delion CMS Francis Lefebvre, Neuilly-sur-Seine, France
Carlos Orsolon Demarest Advogados, São Paulo, Brazil

Session presentations