wiki private.law

Maria Plotnikova

Lawyer, Family Office

LinkedIn·Telegram·maria@private.law

education

University education

Altai State University (ASU) — Specialist in Law, “Judicial and Prosecutorial Activity”, honours (2023)

Additional courses

Web Application Developer, Altai State University (2023)
Professional Mediation, Altai State University (2022)
Legal Foundations of Digital Technologies and Digitalisation of the Electoral Process in the Russian Federation, Altai State University (2022)

experience

private.law (2022 – present)

in this wiki

Author of 222 articles

Corporate Tax Residence: Incorporation, Management and Control, and Dual Residence

Sep 7, 2026

Lending in China: rates, access and credit arbitrage

Sep 4, 2026

Hong Kong: HKEX Listing and Dim Sum Bonds

Sep 4, 2026

Panda Bonds

Sep 4, 2026

Shanghai Stock Exchange: SSE, STAR Market, GDR and the Bond Route

Sep 4, 2026

Sinosure: Buyer Credit Limits, the Cost of Payment Terms and Subrogation on Default

Sep 4, 2026

Advance Rulings in Singapore: What IRAS Confirms, What MAS Approves and Where Certainty Ends

Sep 4, 2026

Companies and Holdings: Jurisdiction, Form and Place of Management

Aug 31, 2026

Health Insurance for a Spanish Residence Permit

Aug 31, 2026

United States: Tax, Structures and Banking for Private Capital

Aug 26, 2026

Hong Kong vs Singapore Corporate Tax for a Trading Company: Which Is Lower in Practice

Aug 22, 2026

Investor Routes in the Americas and Oceania: A Map

Aug 20, 2026

Japan and Korea: payment and crypto licences

Aug 20, 2026

Cross-Border Divorce Jurisdiction: Where to File and How to Get the Decree Recognised

Aug 20, 2026

Family: Regime, Instrument, Event — Cluster Map

Aug 20, 2026

CPF in Singapore: Who Contributes, the 2026 Rates, and What Happens When You Leave

Aug 19, 2026

Singapore GST: The 9% Rate, Registration Gates, Zero-Rating and Exemptions

Aug 19, 2026

Image Rights: The Persona as a Tax Structure

Aug 13, 2026

Caribbean CBI Under Ultimatum: the EU's 2028 Deadline and US Entry Restrictions

Aug 13, 2026

Retroactive Reform: What Happens to Your Status When a Programme Closes

Aug 13, 2026

Getting Paid After You Move: Ohtani, Bonuses and RCAs

Aug 13, 2026

Money Transmitter Licenses in the US: Fifty Licenses Instead of One

Aug 13, 2026

Compliance Stack for a Licensed Operator: Roles, Policies, Systems and Audit

Aug 13, 2026

The Russian Applicant in Investment Migration: The Ban, the Refusal and the Banking Constraint

Aug 13, 2026

Sanctions Screening at a Financial Operator: The Discipline That Holds Payments Together

Aug 13, 2026

Creator Holdco: Turning Reach into Capital

Aug 13, 2026

Athlete Visas and Residence Permits: A Map of the Routes

Aug 13, 2026

PSD3 and PSR: the EU Payments Overhaul — One PI Licence and the End of the EMI

Aug 12, 2026

SG-FORGE: Société Générale's MiCA Stablecoins

Aug 12, 2026

The EU AML Package: AMLR, AMLD6 and AMLA — What Actually Changes in 2027–2028

Aug 12, 2026

Ramp: Corporate Cards, Spend Management and Treasury

Aug 11, 2026

BVNK: Stablecoin Payment Infrastructure for Businesses

Aug 11, 2026

Flex (flex.one): Business Accounts, Cards and Payments Through Partner Banks

Aug 11, 2026

Thunes: Cross-Border Payout Network

Aug 11, 2026

Slash: Business Banking for Specialised Industries

Aug 11, 2026

HashKey Group: licensed digital-asset infrastructure in Hong Kong

Aug 11, 2026

Alpian: Licensed Digital Bank in Switzerland

Aug 11, 2026

Private Museum and Charitable Foundation: Collection Ownership and the FMV Deduction

Aug 9, 2026

Private Aircraft Tax: Bonus Depreciation, VAT and Personal Use

Aug 9, 2026

Capital Gains Tax: Basis, Realisation and Buy-Borrow-Die

Aug 9, 2026

Capital Gains on Art and Collectibles by Country

Aug 9, 2026

Taxes for private wealth: residence, special regimes and ownership structures

Aug 3, 2026

Yacht Ownership: Flag, VAT, Charter and Crew

Aug 3, 2026

Charitable Deduction: Appreciated Stock, CRT/CLT and DAFs

Aug 3, 2026

Private Aircraft: Registration, Ownership, VAT and Operations

Aug 3, 2026

Family Philanthropy: Foundations, DAFs and Cross-Border Giving

Jul 30, 2026

Family Office Economics: Budget, Team and Infrastructure

Jul 30, 2026

Fund LPA: Clawback, LPAC and GP Removal

Jul 30, 2026

Hong Kong FIHV vs Singapore 13O: The Two SFO Regimes Compared

Jul 21, 2026

Russia to the UAE vs Russia to Singapore: The Tax Mechanics of Two Relocation Routes

Jul 21, 2026

Singapore Personal Income Tax: Rates, Reliefs and Non-Resident Rules

Jul 21, 2026

Hong Kong vs Singapore for a Trading Company with Mainland China Clients

Jul 21, 2026

Singapore Capital Gains vs Trading Income: The Badges of Trade

Jul 21, 2026

Certificate of Residence in Singapore: Who Needs It and How IRAS Issues It

Jul 21, 2026

Foreign-Sourced Income in Singapore: What Individuals Pay When Money Arrives

Jul 21, 2026

Singapore's 60-Day Rule: Short-Term Work and the Tax Exemption

Jul 21, 2026

Hong Kong Salaries Tax for Remote Workers: Foreign Employers and the 60-Day Rule

Jul 21, 2026

Hong Kong Tax Residence and the Certificate of Resident Status

Jul 21, 2026

Hong Kong Company, Singapore Resident: Who Taxes What

Jul 21, 2026

Company in Kazakhstan for Non-Residents: LLP, Sole Trader and 2026 Taxes

Jul 16, 2026

Taxes in Serbia

Jul 16, 2026

Section 13O for a Singapore Single Family Office: 2026 Conditions

Jul 16, 2026

Exiting Spain's Beckham Regime: Timing, Renuncia, Exit Tax

Jul 16, 2026

Designated Investments and Specified Income: The Scope of Singapore's Fund Tax Exemptions

Jul 16, 2026

Modelo 720: Spain's Foreign Asset Declaration

Jul 16, 2026

Annual Filings for Singapore Funds: MAS Annual Declaration and IRAS Returns

Jul 16, 2026

Spanish Wealth Tax: IP and the Solidarity Tax ITSGF

Jul 16, 2026

Spain: visas, Beckham Law and taxes — cluster map

Jul 6, 2026

Securities Custody: Euroclear, Clearstream, Pershing

Jul 6, 2026

Foreign Real Estate Purchase for Non-Residents: Rules, Taxes, Structures

Jul 6, 2026

Buying Property in Bulgaria as a Non-Resident: Apartments Without Land, EOOD, and Residence Permit for €307,000

Jul 6, 2026

Buying Property in Austria as a Non-Resident: Grundverkehr, Regional Permits, and Vienna

Jul 5, 2026

Buying Property in Spain as a Non-Resident: NIE, Regional ITP, and the End of Golden Visa

Jul 1, 2026

Buying Property in Singapore as a Foreigner: 60% ABSD and Residential Property Act

Jun 30, 2026

Buying Property in Portugal as a Non-Resident: NIF, 7.5% IMT and What's Left of the Golden Visa

Jun 28, 2026

Buying Property in France as a Non-Resident: Notaire, SCI and IFI

Jun 25, 2026

Pillar Two: Global Minimum Tax 15%

Jun 23, 2026

Purchasing London Property as a Non-Resident: SDLT, ROE and Inheritance Tax

Jun 22, 2026

Buying Property in Italy as a Non-Resident: reciprocità, codice fiscale, and Taxes

Jun 21, 2026

Intestate Succession in the UK: Intestacy, Freedom of Testation and Planning

Jun 18, 2026

Intestate Succession in Spain: legítima, foral law and planning

Jun 17, 2026

Intestate Succession in France: réserve héréditaire and Planning

Jun 16, 2026

Intestate Succession in Italy: legittima, patto di famiglia, and Planning

Jun 16, 2026

Intestate Succession in China: Civil Code 2021 and Planning

Jun 13, 2026

Intestate Succession in the USA: Intestacy, Elective Share, and Planning

Jun 12, 2026

EB-5: the Investor Green Card From $800,000

Jun 11, 2026

Russia: Relocation, Accounts, and Capital – What to Consider in 2026

Jun 10, 2026

Residence by Investment: Golden Visa Program Map

Jun 10, 2026

IP Box: Preferential Tax on Intellectual Property and the European Meta

Jun 10, 2026

Singapore ONE Pass: the Top-Talent Visa at S$30k a Month

Jun 9, 2026

France Titre Talent: One 4-Year Status for Experts, Founders and Investors

Jun 9, 2026

Inheritance in the UAE: Sharia defaults, DIFC Wills and ADJD

Jun 9, 2026

UK Global Talent: the British Talent Visa Without an Employer

Jun 8, 2026

UK Innovator Founder: the Founder Visa With No Minimum Capital

Jun 8, 2026

Tax Residency: 183 Days, Centre of Vital Interests and the "Nowhere Resident" Myth

Jun 7, 2026

Holding Structures: Netherlands, Luxembourg, Cyprus, Singapore, UAE

Jun 7, 2026

Crypto for Private Wealth: Custody, Tax, Structures

Jun 7, 2026

EB-1A: the Extraordinary-Ability Green Card Without an Employer

Jun 5, 2026

O-1A Visa: Extraordinary Ability as the US Entry Ticket

Jun 4, 2026

CIM Banque: Swiss bank for international capital

Jun 2, 2026

UK tax residence and worldwide taxation

Jun 1, 2026

Cross-Border Prenups: Notarial Contracts, Radmacher and Choice of Law

May 31, 2026

Company audit in China

May 31, 2026

Property Division in a Cross-Border Divorce: Regimes, Assets, Protection

May 30, 2026

CFC (Controlled Foreign Company): Master Guide to Regimes and Residency Strategies

May 27, 2026

Zhejiang Mintai Commercial Bank

May 20, 2026

Solicitor — English Lawyer for Private Capital

May 13, 2026

Remote Notarisation: Russia, England, USA – One Touch

May 12, 2026

Langfang Bank — niche account for large-scale trading

May 11, 2026

Financing in China: trade finance, Sinosure and RMB payments

May 7, 2026

Harbin Bank — account for China corridor trade

May 7, 2026

Singapore GIP and PR: investor route, REP and tax limits

May 6, 2026

Digital Nomad Visa for Spain: regime for remote workers

May 4, 2026

Big Four of China for foreign trade: BoC, ICBC, CCB, ABC

May 2, 2026

Nasdaq Private Market: Company-Sponsored Liquidity

May 1, 2026

Hiive: Order Book for Private Company Shares

Apr 24, 2026

Forge Global: Full-Stack Secondary Market—Now Under Schwab

Apr 24, 2026

Erste Bank Austria: personal account in a Viennese bank

Apr 20, 2026

Stablecoins: Types and Regulation

Apr 7, 2026

Voluntary Disclosure and Capital Amnesties

Apr 7, 2026

Panama Private Foundation (Law 25): Structure, Taxes, Succession

Mar 30, 2026

Holding Company in Switzerland: Rates, Participation Relief, Pillar Two

Mar 27, 2026

Liechtenstein Foundation (Stiftung): Family Foundation and 12.5% Tax

Mar 23, 2026

Multi-Currency Management and FX Hedging of Capital

Mar 23, 2026

GAAR and Principal Purpose Test

Mar 21, 2026

Swiss lump-sum taxation: expenditure basis, control calculation and permit limits

Mar 19, 2026

Purpose Trust: Cayman STAR and the Enforcer Role

Mar 19, 2026

Jersey and Guernsey Trusts: Reserved Powers and Firewall

Mar 18, 2026

Structured Products and Notes: How They Work and What the Risks Are

Mar 14, 2026

Delaware LP for Funds: GP/LP, Carry, and Blocker Structures

Mar 13, 2026

Crypto Taxation by Country

Mar 13, 2026

Luxembourg Funds: UCITS, SIF and RAIF

Mar 11, 2026

International Brokerage Account: IBKR and Alternatives

Mar 7, 2026

Split-year treatment: tax year of relocation to the UK

Mar 6, 2026

Holding Ladder and Dividend Flows

Mar 4, 2026

Cayman Fund: Exempted Company, ELP and SPC under CIMA Supervision

Mar 3, 2026

UK LLP for International Partnerships

Feb 27, 2026

Tie-breaker: Dual Tax Residency and Its Resolution

Feb 26, 2026

MiCA: EU Single Regime for Crypto-Assets

Feb 19, 2026

Malta Holding: 6/7 Refund System and Effective 5% Rate

Feb 18, 2026

Bermuda: Residence and Zero Taxes

Feb 17, 2026

Channel Islands and Isle of Man: Residence and Tax Caps

Feb 12, 2026

Liechtenstein: Residence and Taxes

Feb 9, 2026

Andorra: Tax System and Residency

Feb 7, 2026

Monaco: Tax Regime for Residents

Feb 4, 2026

EU Citizenship Routes: Naturalization, Investment, Descent

Feb 2, 2026

Renunciation of Citizenship and the Risk of Statelessness

Jan 30, 2026

Wyoming DAO LLC and DUNA: Legal Wrappers for Decentralized Organizations

Jan 26, 2026

DAC6: Mandatory Disclosure of Cross-Border Arrangements in the EU and Hallmarks

Jan 24, 2026

Passport Index and Mobility: Henley, Arton and Nomad

Jan 21, 2026

Tokenization of Real-World Assets (RWA) and Stablecoins: Digital Wrapper for Real Assets

Jan 19, 2026

Precious Metals Vaults and Freeports: Allocated Storage, LBMA, and Free Ports

Jan 19, 2026

Lombard Lending: Liquidity Against Portfolio Collateral

Jan 16, 2026

Holding in Ireland: 12.5%, participation exemption and Pillar Two

Jan 14, 2026

New Zealand Foreign Trust: Zero Tax on Foreign Income and IRD Registration

Jan 13, 2026

PPLI: Private Placement Life Insurance as a Portfolio Wrapper

Jan 12, 2026

Private Trust Company (PTC): Family Trust Company and Control

Jan 12, 2026

Foreign Real Estate Succession

Jan 7, 2026

Family Charter

Jan 6, 2026

Succession to Foreign Accounts and Brokerage Portfolios

Jan 6, 2026

Business Succession: Transferring a Company to Heirs

Jan 5, 2026

Trusts and CFC Rules: When a Foreign Trust Is a Controlled Foreign Company

Jan 4, 2026

Trustee and Protector

Dec 24, 2025

Types of Trusts: Discretionary, Fixed, Revocable, Life Interest

Dec 24, 2025

How a Trust Works: Settlor, Trustee, Beneficiary, Protector

Dec 23, 2025

Family Holding for Succession and Inheritance

Dec 23, 2025

Life Insurance as a Succession Tool

Dec 16, 2025

US Estate Tax: The US-Situs Trap for Non-Residents

Dec 10, 2025

Forced Heirship and Statutory Share: Who Inherits Despite the Will

Dec 5, 2025

Personal and Hereditary Foundations: Russia's Answer to Trusts

Dec 4, 2025

Singapore — residence permit for top management

Nov 22, 2025

CRS: Automatic Exchange of Tax Information — How It Works

Nov 5, 2025

Exit Tax: Tax on Departure When Changing Tax Residency (Germany, Canada, France)

Nov 5, 2025

Foreign residence or citizenship notification rules

Nov 4, 2025

Luxembourg SOPARFI: Classic Holding with Participation Exemption

Oct 31, 2025

Netherlands Holding Company (BV): Participation Exemption and Tax Treaty Network

Oct 30, 2025

Portugal IFICI (NHR 2.0): New Tax Regime Replacing Non-Habitual Resident

Oct 28, 2025

US LLC (Wyoming and Delaware) for Non-Residents: Disregarded Entity, ECI and Form 5472

Oct 28, 2025

Cayman and Bahamas: Residence in Zero-Tax Jurisdictions

Oct 24, 2025

Family Office: SFO/MFO Structure, Jurisdictions, Governance and Succession

Oct 16, 2025

Succession Planning: Wills, Multi-Jurisdiction & Forced Heirship

Oct 16, 2025

Asset Protection Trusts: Cook Islands and Nevis

Oct 13, 2025

Private Foundations (Foundations / Stiftung): Liechtenstein, Panama, Jersey

Oct 10, 2025

Second Passport as an Asset: Passport Portfolio and Plan B

Oct 9, 2025

The Five Flags Theory: A Map of Global Private-Wealth Diversification

Oct 9, 2025

Remittance basis after 6 April 2025

Oct 6, 2025

Planning before UK residence

Oct 5, 2025

Offshore Funds and UK Tax

Oct 3, 2025

Overseas Workday Relief

Oct 3, 2025

Leaving the UK: Tax on Departure

Oct 2, 2025

HMRC enquiries and cleanup

Oct 1, 2025

Foreign tax credit and treaties

Oct 1, 2025

UK Family Office Records and Tax Evidence

Sep 29, 2025

CRS, FATCA and HMRC data

Sep 26, 2025

UK tax residence

Sep 26, 2025

UK Tax on Worldwide Income and Gains

Sep 26, 2025

Greece: non-dom €100k and benefits for pensioners and workers

Sep 11, 2025

Thailand: Foreign Income Tax (2024) and LTR/DTV Visas

Sep 10, 2025

Georgia: Territorial Tax, HNWI Status and 1% for Sole Proprietors

Sep 9, 2025

Italy: Flat Tax for New Residents (€300k from 2026)

Sep 8, 2025

Cyprus: Non-Dom and the 60-Day Rule

Sep 6, 2025

UK FIG Regime: Foreign Income and Gains

Sep 2, 2025

Banks of China for foreign trade — the map

Sep 1, 2025

Company audit in Singapore

Aug 28, 2025

Company audit in Hong Kong

Aug 27, 2025

Turkey: 20 Years Tax-Free on Foreign Income for New Residents

Aug 26, 2025

Turkish Asset Amnesty 2026: How Varlık Barışı Works

Aug 26, 2025

Turkey Residence Permit and Citizenship 2026: How to Become a Resident

Aug 26, 2025

Greece Golden Visa: €250k–800k Tiered Thresholds and Path to EU Residency

Aug 25, 2025

Portugal Golden Visa: €500k fund route, IFICI tax regime and path to citizenship (10 years from 2026)

Aug 22, 2025

CFC in the United Kingdom: TIOPA 2010 Part 9A, TOAA and the FIG Regime

Aug 21, 2025

UAE Tax Residency: Cabinet Decision 85/2022, Golden Visa and 0% Personal Income Tax

Aug 20, 2025

EU ATAD I CFC: Articles 7-8 and Member State Implementation

Aug 20, 2025

Source of Funds and Source of Wealth: Documents and Compliance for Banks

Aug 19, 2025

Venture capital fund manager — VCFM

Aug 11, 2025

Spain Entry Declaration

Aug 5, 2025

Hong Kong Residency: CIES, TTPS, QMAS and the Routes to Permanent Residence

Aug 2, 2025

Swiss residence, lump-sum taxation and business admission: legal boundary

Jul 30, 2025

Gibraltar Category 2 and HEPSS: tax certificates, residence and substance

Jul 30, 2025

Malta GRP: special tax status, residence card and remittance basis

Jul 30, 2025

OECD Pillar 2 in Hong Kong: 15% Global Minimum Tax for Large Multinational Groups

Jul 26, 2025

Strategy: Beckham Law + Hong Kong

Jul 15, 2025