Trusts in Switzerland
Legal, Tax & Regulatory Aspects
Beschreibung
In Switzerland, trusts are worth billions and affect thousands of people. For the first time, all the important aspects are covered in a single book in English intended for Swiss and foreign practitioners. It is simple and pragmatic, yet accurate and comprehensive. It includes three parts: +++ 1. Trusts in private law: private international law, marriage, adult and child protection, inheritance, property and debt enforcement; +++ 2. Taxation of trusts: direct taxes, inheritance and gift taxes, withholding tax, stamp duties and VAT; +++ 3. Compliance and regulation of trustees (FinIA, AMLA, CRS, FATCA and the new Transparency Act). +++ The author studied trust law at Cambridge University. He is Vice-Chairman of the Swiss & Liechtenstein STEP Federation. He has practised in all the areas covered for over fifteen years, as a lawyer, trustee and protector.
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