A map of the family perimeter: the matrimonial regime first, then the instrument, then the event. Regulations 2016/1103 and 650/2012, waiver of the reserved share, governance and the family office.
Jurisdiction under Regulation (EU) 2019/1111, the race of fora and lis pendens, English rules under s. 5(2) DMPA 1973, recognition of foreign divorces, and why money does not follow the divorce.
Three trust jurisdictions compared from primary sources: firewall, reserved powers, perpetuity, taxation, disclosure and CRS/CARF timing, trustee licensing and published JFSC, MAS and IRD tariffs.
Private operating foundation §4942(j)(3): full fair market value deduction, 30% AGI ceiling, related use, self-dealing under §4941 and the 0.5% floor from 2026.
Interest on art loans is non-deductible under §163(h), with no carryforward. Break-even is 5 years versus 7.5 for an SBLOC. Maths, §68 from 2026, collateral.
Where a jet, yacht or painting sits for inheritance tax: the US $60,000 threshold, the UK long-term residence test, French assiette matérielle, treaties.
Tax treatment of art collections: US FMV charitable deductions, UK Acceptance in Lieu, French dation en paiement, freeport customs suspension, fractional gifts, insurance proceeds and valuations.
The charitable deduction after the 2026 rewrite: the 0.5% AGI floor, the 35% cap, the $1,000 non-itemizer deduction, appreciated stock, DAF bunching, CRTs and CLTs — what works now.
How family charitable capital is structured: private, operating and conduit foundations, DAFs, supporting organisations and CRTs, Gift Aid, the 10% IHT threshold and cross-border giving.
Community of acquests, separation of property and deferred community: default regimes in France, Germany, England, the US and Russia, plus EU Reg 2016/1103.
The legal mechanics of owning art: title and provenance, UNESCO and UNIDROIT, Nazi-era restitution, art-secured lending, export control and AML.
Freehold zones in Dubai and Abu Dhabi, a 4% DLD fee, no annual property tax, Golden Visa from AED 2m, off-plan escrow and DIFC wills. The non-resident deal.
France imposes no restrictions on foreign buyers: transactions through notaire with costs ~7–8%, IFI on property over €1.3m, SCI for inheritance, réserve héréditaire and exit taxes.
No restrictions for foreigners, but SDLT with 5% + 2% surcharges reaches ~17%, companies pay ATED and disclose in ROE, and UK property always faces 40% IHT. Transaction breakdown.
How non-residents buy property in Italy: reciprocità check (confirmed for Russian citizens), codice fiscale, 9% registration tax on cadastral value, IMU, rental, and inheritance.
How estates are divided without a will in England and Wales: £322,000 statutory legacy for spouse, freedom of testation, the 1975 Act, 40% inheritance tax and residence-based regime from April 2025.
Forced share in Spain: two-thirds to children under common law, usufruct to spouse, symbolic legítima in Catalonia and Navarre, choice of law under Brussels IV and regional inheritance tax ISD.
Forced heirship (legittima) in Italy for spouses and children, patto di famiglia for business transfer, foreign trust recognition under Hague Convention, 4–8% inheritance tax.
Mandatory share for children in France (half, two-thirds, three-quarters), surviving spouse rights, Brussels IV choice of law, droit de prélèvement 2021, assurance-vie.
Two classes of heirs under China's 2021 Civil Code, spousal share, testamentary reform, "necessary portion" (Art. 1141), testamentary trusts, and no inheritance tax.
Inheritance without a will in the USA: probate and state formulas, no forced share for children, spousal elective share, federal estate tax ($15M / 40%) and the $60K trap for non-residents.
What happens to UAE assets on death: frozen accounts, Sharia and Decree-Law 41/2022 defaults, DIFC Wills (AED 10,000) vs ADJD (AED 950), probate and guardianship of minors.
Panama Fundación de Interés Privado under Law 25 of 1995: founder, council, protector, beneficiaries in private regulations, $10,000 contribution, territorial tax, FATF and EU status.
Liechtenstein Stiftung under PGR (Art. 552): family foundation without members, privacy through deposit, beneficiary types, 12.5% tax and PVS status, Pillar Two impact.
Channel Islands trusts: Trusts (Jersey) Law 1984 and Guernsey 2007, settlor's reserved powers, firewall protection from forced heirship and creditors, tax neutrality.
Art cluster hub: the economics of collectible assets, title and provenance, freeports, AML, ownership structures and succession, with deep dives on tax, lending and the private museum.
South Dakota dynasty trust for an American who becomes UK-resident: how Settlements Code, ToAA and s.86/s.87 TCGA collapse deferral, and residence-based IHT from 6 April 2025 reaches trust assets.
How Monaco's tax regime works: zero personal income tax, French citizens exception under the 1963 convention, inheritance tax, and residency requirements.
How IRC §1014 resets the basis of inherited assets to date-of-death value, why the step-up reaches a nonresident alien's foreign assets (Rev. Rul. 84-139) and where the §1014(e) one-year rule bites.
What happens to inheritance of minor children: guardianship, property management until adulthood, appointing a guardian in a will, and the role of trusts for children.