U.S. taxes for American citizens living abroad include the Net Investment Income Tax (NIIT), 3.8% to certain net investment income of individuals, estates and trusts that have high income. Foreign tax credits from various specific countries have not usually been widely usable in offsetting NIIT liability.   But the U.S. Court of Federal Claims has decided, in Paul Bruyea v. United States, that foreign tax credits might be used to offset NIIT in U.S. tax treaties with more tha

Wealth preservation is a key consideration for high-net-worth individuals, business owners, and family offices. Managing assets efficiently while ensuring tax compliance and long-term sustainability requires careful planning and the right structuring. In the UK, wealth preservation strategies must align with evolving tax laws and international regulations.

Bridging loans are designed to "bridge the gap" between a present expense and a future cash flow. With this in mind, they are useful tools for landlords or homeowners who intend to refurbish or renovate their property. By providing property owners with liquidity, refurbishment bridging loans enable them to increase their property's value without requiring the cash up front.

At the crossroads of Europe and the Mediterranean, Gibraltar has long been recognised as a strategic financial centre. Its stability, internationally respected regulatory framework, and efficient tax system make it an attractive jurisdiction for high-net-worth individuals, family offices, and institutional investors. Private banking in Gibraltar continues to evolve, shaped by regulatory developments, digital transformation, and a growing demand for bespoke financial solutions

A fiduciary is an individual or organisation entrusted with managing wealth, including investment portfolios, luxury assets, properties, and funds. A fiduciary is anyone legally obligated to act in someone else’s best interest, covering roles like financial advisors, estate executors, and corporate directors. Trustees, however, are a specific type of fiduciary responsible for managing a trust’s assets in line with the trust’s terms, solely for the beneficiaries’ benefit.

Partner and head of Private Wealth Disputes at law firm Hugh James, Roman Kubiak TEP, looks at developments which have shaped the global trusts landscape. Trusts have long been a cornerstone of wealth management and estate planning. However, in recent years, we've seen a significant shift in the global financial landscape, with an increasing emphasis on transparency and regulation. These changes have had profound implications for the trust industry.

ZEDRA’s Co-Regional Head of Asia, James Russell discusses how recent tax legislation changes firmly establish Hong Kong as a global leader for family offices. Hong Kong has unveiled tax incentives and family office tax concessions, which, coupled with the city’s great financial infrastructure, have been attracting family offices in their droves.

With decades of expertise, located in the sophisticated enclave of Monaco, the local jurisdiction of TrustConsult has emerged as the linchpi

A purpose trust is a unique type of trust created which has no beneficiaries but instead exists for advancing a non-charitable, specific pur