Types of Trusts: Discretionary, Fixed, Revocable, Life Interest
Discretionary, fixed, revocable and irrevocable, life interest and purpose trusts—how trust types differ and which to choose for inheritance, asset protection and charity.
Companies & funds
Companies, funds, SPVs, holdings and investment vehicles in key jurisdictions.
Read from purpose to vehicle: business ownership, a joint investment, succession and asset protection call for different structures. Hubs explain the architecture; jurisdiction and vehicle pages show where substance, reporting, control and banking constraints arise.
A vehicle name alone does not decide the outcome: similar labels in two countries can carry different rights, control and disclosure. Separate formation from ongoing governance, tax treatment from company law, and asset protection from the ability to deal with the assets. For a meaningful comparison, identify the founder, beneficiaries and controllers, where decisions are made, which assets enter the structure, and the events that may require a distribution, sale or succession.
Use the topic as a reading route. Open an overview hub, then two or three closely relevant articles and compare them against one consistent set of criteria. On every page, check the modification date, scope and links to primary sources because rules, pricing and administrative practice change. If the research supports a decision about a specific person, company or asset, turn the shortlisted options into questions and confirm the current conditions before acting.
The catalogue is generated from the current Published corpus. A page appears here only when its public snapshot matches the active index revision; archived and quarantined material is excluded. This is a research map, not individual legal, tax or investment advice.
Articles
Family Holding for Succession and Inheritance
Why consolidate family assets into a holding company before inheritance: single control point, shares instead of scattered assets, and linking the holding with a foundation or trust.
Recognition of Foreign Trusts: The Hague Convention 1985
How civil law countries recognize common law trusts: the 1985 Hague Convention on the Law Applicable to Trusts, and why foundations are sometimes more convenient than trusts.
Intestate Succession in Russia: Order of Heirs
Who inherits and in what order without a will in Russia: eight lines of succession, spousal share, representation rights, and dependent heirs.
Inheritance Contract and Joint Will of Spouses
New Russian inheritance law tools since 2019: inheritance contract and joint will of spouses—how they work and differ from a standard will.
Domicile, Residence and Citizenship in Succession
Three connecting factors that determine succession: domicile (common law), habitual residence (EU) and citizenship. How they differ and affect applicable law and taxes.
The European Certificate of Succession
A single document proving heir, executor or administrator status across the EU: the European Certificate of Succession under Regulation 650/2012 — why it matters and how it works.
Life Insurance as a Succession Tool
Unit-linked policies from Luxembourg and Ireland as a capital wrapper: liquidity for inheritance tax, tax deferral, direct transfer to beneficiaries, and asset protection.
Crypto and Digital Asset Inheritance
How to pass on bitcoin, tokens and accounts: the private key problem, access without revealing seed phrases, legal status of crypto in estates, and the role of foundations or trusts.
Multi-Jurisdiction Wills and Probate
Why separate wills are needed for different countries, how to avoid mutual revocation, and why probate can drag on for years. Mirror wills, formalities, and forced heirship.
US Estate Tax: The US-Situs Trap for Non-Residents
Non-residents face only a $60,000 estate tax exemption on US-situs assets (US stocks, real estate), with rates up to 40%. How the trap works and treaty relief.
Trusts and Inheritance Tax: UK IHT After the 2025 Reform
How UK inheritance tax (40%) affects trusts and non-residents after the 6 April 2025 reform: transition to residence-based regime, long-term resident 10 of 20 years.
Delaware Series LLC fund
The Delaware Series LLC as a fund and investment-structuring tool: segregated series, liability ring-fencing, and where it fits for US private-capital vehicles.
Applicable Law to Succession: Brussels IV, Domicile and Lex Rei Sitae
Which law governs cross-border inheritance: domicile and habitual residence, lex rei sitae for real estate, and choice of nationality law under EU Regulation 650/2012.
Forced Heirship and Statutory Share: Who Inherits Despite the Will
Who inherits despite a will: statutory share in Russia (Art. 1149 Civil Code), réserve in France, legítima in Spain, Sharia in UAE—and testamentary freedom in common law.
Personal and Hereditary Foundations: Russia's Answer to Trusts
Personal foundation (since 2022) and hereditary foundation under Art. 123.20-8 of the Civil Code: 15% profit tax benefit, beneficiary income tax, ₽100M threshold, business succession.
Offshore Incubator Funds: Fast Launch in BVI and Cayman
BVI and Cayman Islands offer streamlined incubator fund regimes for emerging managers. Launch quickly with minimal service providers, build track record, then convert to full fund.
UAE: Fund Management in ADGM and DIFC Under Own and Third-Party Licenses
How to launch fund management in UAE's ADGM and DIFC: own Category 3C license, regulatory hosting platforms, representative offices, and external fund manager regimes.
Singapore: Fund Management Under Own and Third-Party Licenses
Singapore regulates asset management via Capital Markets Services (CMS) licenses under the Securities and Futures Act 2001. VCFM, A/I LFMC, retail LFMC formats and hosting options.
Gibraltar company
Registering a Gibraltar company for international structuring: English common law, GFSC oversight and substance. How UHNW owners use it cross-border.
Third-party ManCo in the EU: AIFM as a Service (Luxembourg, Ireland)
How third-party ManCo / AIFM-as-a-service works in Luxembourg and Ireland, key providers (Waystone, IQ-EQ, Apex/FundRock, etc.), fund launch requirements and substance rules.
UBO Registers: From Public Access to "Legitimate Interest"
How beneficial ownership registers work: why the EU Court closed public access in 2022, what "legitimate interest" means, and what the new EU AML package changes.
Luxembourg SOPARFI: Classic Holding with Participation Exemption
How a Luxembourg SOPARFI holding works: dividend and capital gains exemption under Art. 166, combined rate of 23.87% from 2025, and requirements for stake and substance.
Cyprus Holding: 15% Corporate Tax from 2026, IP Box and Non-Dom Link
What changed for Cyprus holdings after the corporate tax increase to 15% from 2026: IP box, dividend exemption, 0% withholding tax and the non-dom link.
Netherlands Holding Company (BV): Participation Exemption and Tax Treaty Network
Why Dutch BV remains a classic holding structure: dividend and capital gains exemption via participation exemption, corporate tax rates, and extensive tax treaty network.
US LLC (Wyoming and Delaware) for Non-Residents: Disregarded Entity, ECI and Form 5472
When a US LLC pays no federal tax, what ECI and ETBUS mean, why Form 5472 is required with a $25,000 penalty, and how Wyoming differs from Delaware for non-residents.
Insurance Under Someone Else's License: Delegated Authority and Fronting
How MGAs and coverholders issue policies under delegated authority, how fronting works (fronting carrier + reinsurer or captive), and lessons from the 2023 Vesttoo collapse.
Appointed Representative and Regulatory Hosting: Fund Without Own FCA Licence
How to launch a fund and raise capital in the UK without your own FCA licence: appointed representative under FSMA s.39, host AIFM, third-party ManCo in the EU, risks and AR reform after Greensill.
Family Office: SFO/MFO Structure, Jurisdictions, Governance and Succession
How SFO differs from MFO, which jurisdictions family offices choose (Singapore 13O/13U and VCC, UAE, Switzerland), why family charter matters and succession planning.
Asset Protection Trusts: Cook Islands and Nevis
How APTs work in Cook Islands (1984/1989) and Nevis (NIETO 1994): non-recognition of foreign judgments, beyond reasonable doubt standard, statutes of limitation, and fraudulent conveyance.
Offshore companies: BVI, Cayman, Seychelles
What is an IBC, how BVI, Cayman and Seychelles differ, how economic substance (BVI ESA 2018) and beneficial ownership registries work—and legitimate offshore use-cases.
The Five Flags Theory: A Map of Global Private-Wealth Diversification
Citizenship, tax residency, assets, business and where you live across jurisdictions: how the Five Flags Theory works today — adjusted for CRS, FATCA and Pillar Two.
Company audit in Singapore
How Singapore companies file annual financial statements under SFRS, plus small-company audit exemption. Guidance for family-office holding entities.
Company audit in Hong Kong
Hong Kong company audit: financial statements, audit report, Profits Tax Return, NAR1 within 42 days, offshore profits claim and the dormant company exception.
SPV: a special purpose vehicle for venture investments
How a special purpose vehicle isolates risk from assets in venture deals: a separate legal entity with a limited mandate — structure, mechanics, and why investors use it.
CFC in the United Kingdom: TIOPA 2010 Part 9A, TOAA and the FIG Regime
British CFC rules: TIOPA 2010 Part 9A, gateway tests, charge calculation and interaction with Transfer of Assets Abroad and the FIG regime.
EU ATAD I CFC: Articles 7-8 and Member State Implementation
CFC rules under EU ATAD I (Articles 7–8): two approaches to income attribution and implementation across EU Member States for holding structures.
Source of Funds and Source of Wealth: Documents and Compliance for Banks
Source of Funds vs Source of Wealth in bank onboarding and EDD: documents private clients need for large transactions and compliance.
OTC settlement: token, fiat and the banking boundary
Over-the-counter settlement is a transaction method outside a public order book — not a licence. Where the token-to-fiat banking boundary sits for UHNW flows.
Universal Life in Singapore: single premium, leverage and estate liquidity
Universal Life in Singapore: permanent insurance with single premium, leverage and cash value for estate liquidity and capital transfer.
Trust Structuring in Singapore: Legacy Trust, PTC, Family Office Trust
Singapore trusts for private capital: Legacy Trust, PTC and Family Office Trust, trustee roles, deeds, succession and control.
Section 13O and Section 13U: Tax Regimes for Singapore Funds
Section 13O and 13U Income Tax Act 1947 are Singapore tax regimes exempting fund income from 17% tax. Thresholds, conditions, and selection for UHNW and family offices.
Section 13D: Singapore Tax Regime for Offshore Funds
Section 13D Income Tax Act 1947 — Singapore exemption for offshore funds managed by a local fund manager: conditions, restrictions, and differences from 13O/13U.
Hong Kong company: incorporation, taxation, banking
Hong Kong Private Limited Company: territorial taxation where only HK-sourced profits are taxed, plus banking reality for UHNW international structures.
Apostille, certified copy and legalisation for bank and residence files
How apostille, certified copies and legalisation authenticate documents for private banking and residence files. What HNWIs need across jurisdictions.
UAE Company and Bank Account: Why Registration Does Not Create Banking History
Why UAE company registration is not a bank account: legal entity, residency, tax regime and banking history without the 0% myth.
Company in China
Guide to forming a WFOE in mainland China: foreign ownership, tax, fapiao, SAFE currency control, bank account setup, and regional choice.