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Burges Salmon LLP | European Union, United Kingdom | 1 Jun 2023

The end of tax exemptions for non-UK charities

Donations to charities and Community Amateur Sports Clubs (CASCs) in the UK are generally exempt from inheritance Tax (IHT) and reliefs for capital…
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Lydian | Belgium | 22 May 2023

Erfbelasting op kunstwerken in het Vlaams Gewest: wetgever biedt meer ademruimte voor wie ‘cultuurgoederen’ erft

Erfbelasting dient in principe in geld betaald te worden. Wel bestaat er in België en in het Vlaams Gewest al enige tijd de mog…
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Charles Russell Speechlys | United Kingdom | 15 May 2023

Are Swiss estates ‘excepted’ from UK inheritance tax? Simple answer: not necessarily!

It may surprise those administering the estate of a Swiss citizen to learn that, if the estate includes UK shares or other UK assets, the estate…
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Collyer Bristow LLP | United Kingdom, USA | 9 May 2023

How to unravel the legal complexities of US wealth inheritance

The different approaches to tax in the US and UK requires careful analysis and planning when dealing with an inheritance. George Bernard Shaw once…
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Burges Salmon LLP | United Kingdom | 24 Apr 2023

Who pays the inheritance tax on gifts from life interest trusts?

Trustees often make “gifts” from life interest trusts. Trustees and beneficiaries may be surprised by the allocation of responsibility to actually…
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CGO Legal | Poland | 15 Apr 2023

Family foundation and taxes. Taxation of a family foundation

There is no doubt that the family foundation will soon become one of the crucial strategies for assets protection and succession planning. After…
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Brodies LLP | United Kingdom | 6 Apr 2023

Gifting my house to trust - what do I need to consider?

There are many reasons people may want to gift their family home to trust. This is most commonly for asset protection purposes and, in particular, to…
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Collyer Bristow LLP | United Kingdom | 28 Mar 2023

Can I make cash gifts under a power of attorney arrangement?

The “normal expenditure out of income exemption” is a tax break that allows individuals to give gifts as part of their regular spending, as long as…
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CGO Legal | Poland | 16 Mar 2023

Inheritance tax in Poland

Did you inherit an apartment or a car? Or maybe a larger sum of money or valuable items? You should remember that receiving an inheritance in Poland…
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A G Paphitis & Co | Cyprus | 2 Mar 2023

Benefits of taking out life insurance in Cyprus

In Cyprus, life insurance is commonly used to protect at least one of the two spouses in a marriage, if not both. Although it is widely used, it is anticipated and desired that more families and individuals will start planning and securing their future. Cyprus has a good quality of life and a high life expectancy, which lowers the cost of life insurance. Any resident in Cyprus, whether......
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