Private Client multi-jurisdictional guide

The Private Client multi-jurisdictional guide brings together information on topical cross-border private client issues, country-specific Q&As on private client law and practice, and details of recommended Private Client lawyers and law firms in jurisdictions around the world.

In each country-specific Q&A, a standard set of questions relating to private client law and practice is answered by a leading law firm recommended for its private client expertise in that jurisdiction following independent research carried out by PLC Which lawyer?

The Q&A guide aims to give a structured overview of the key practical issues concerning private client law including tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. In addition, answers to questions can be compared across a number of jurisdictions to assist in the management of cross-border transactions (see Country Q&A tool).

For a full version of the editorial, please click here.

PLC would like to thank the following firms for the excellence of their contributions: Andreas Neocleous & CO LLC, Appleby, Baker & McKenzie, Burges Salmon, Carey Olsen, Davies Ward Philips & Vineburg, ENS (Edward Nathan Sonnenbergs), Etude Simone Retter, Greenille Attorneys, John O'Connor Solicitors, Mattos Filho, McDermott Will & Emery LLP, Pepeliaev Group, P+P Pöllath + Partners, Pillsbury Winthrop Shaw Pittman LLP, Schellenberg Wittmer, Trench Rossi & Watanabe Advogados, Uría Menéndez, Walkers, Wolf Thiess.

All

Cross-border chapters

Country Q&A

PLC Which lawyer?

Lawyer profiles

Title / Relevance	Resource type
Editorial board
PLC multi-jursictional Private Client guide: Editorial board	Editorial board
Country Q&A
Private Client: Austria A Q&A guide to private client law in Austria. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Austria, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Belgium A Q&A guide to private client law in Belgium. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Belgium, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Bermuda A Q&A guide to private client law in Bermuda. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Bermuda, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Brazil A Q&A guide to private client law in Brazil. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Brazil, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: British Virgin Islands A Q&A guide to private client law in the British Virgin Islands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in the British Virgin Islands, see PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Canada A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Canada, see PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Cayman Islands A Q&A guide to private client law in the Cayman Islands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in the Cayman Islands, see PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Cyprus A Q&A guide to private client law in Cyprus. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Cyprus, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: France A Q&A guide to private client law in France. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in France, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Private Client: Germany A Q&A guide to private client law in Germany. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity. For a full list of recommended private client law firms and lawyers in Germany, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Guernsey A Q&A guide to private client law in Guernsey. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Guernsey, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Private Client: Hong Kong A Q&A guide to private client law in Hong Kong. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Hong Kong, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Ireland A Q&A guide to private client law in Ireland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity and proposals for reform. For a full list of recommended private client law firms and lawyers in Ireland, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Israel A Q&A guide to private client law in Israel. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity; and proposals for reform. For a full list of recommended private client law firms and lawyers in Israel, please visit PLC Which lawyer? This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Italy A Q&A guide to private client law in Italy. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity and proposals for reform. For a full list of recommended private client law firms and lawyers in Italy, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Jersey A Q&A guide to private client law in Jersey. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Jersey, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Private Client: Luxembourg A Q&A guide to private client law in Luxembourg. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in Luxembourg, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclienthandbook.	Country Q&A
Private Client: Russian Federation A Q&A guide to private client law in the Russian Federation. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in the Russian Federation, see PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: South Africa A Q&A guide to private client law in South Africa. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers, see PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Spain A Q&A guide to private client law in Spain. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity; and proposals for reform. For a full list of recommended private client law firms and lawyers in Spain, please visit PLC Which lawyer? This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: Switzerland A Q&A guide to private client law in Switzerland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity and proposals for reform. For a full list of recommended private client law firms and lawyers in Switzerland, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: The Netherlands A Q&A guide to private client law in The Netherlands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in The Netherlands, please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.	Country Q&A
Private Client: UK (England and Wales) A Q&A guide to private client law in UK (England and Wales). The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in UK (England and Wales), please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Private Client: United States (Federal) A Q&A guide to private client law in United States (Federal). The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. For a full list of recommended private client law firms and lawyers in United States (Federal), please visit PLC Which lawyer? To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Country Q&A
Cross-border chapters
Current issues relating to the use of international financial centres: an update This chapter considers current issues relating to the use of international financial centres in the UK, against the background of the world financial crisis and tax-evasion scandals. It also focuses on initiatives in other jurisdictions, including the US, Italy and The Netherlands and considers the continuing concern of national governments about undisclosed assets.	Cross-border chapters
Feature tables
Summary of key succession regime provisions The table summarises key succession regime provisions in the jurisdictions covered in the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg	Feature tables
PLC Which lawyer?
Private Client: PLC Which lawyer? This section is designed to assist lawyers and clients in identifying private client counsel in 34 jurisdictions. Our editorial team has researched the legal markets worldwide to identify the firms and individuals that the market considers to have expertise in this practice area. Firms and individuals are listed by jurisdiction and firms are ranked as follows: Leading Highly Recommended Recommended Recognised Note: Individual endorsements are not ranked but listed in alphabetical order. For more information on how PLC Which lawyer? rankings are compiled please click here. The PLC Which lawyer? section should be read in conjunction with the Lawyer profiles section which contains more detailed biographies of some individuals. Follow the links for recommended counsel in the private client sector.	PLC Which lawyer?
Lawyer profiles
Allez, Geoffrey (United Kingdom)	Lawyer profiles
Bart, Susan (United States)	Lawyer profiles
Bruse, Matthias (Germany)	Lawyer profiles
Buckle, Paul (Guernsey)	Lawyer profiles
Douvier, Pierre-Jean (France)	Lawyer profiles
Frielink, Karel (Curacao)	Lawyer profiles
Gowar, Martyn (United Kingdom)	Lawyer profiles
Guerra, Patricia (Switzerland)	Lawyer profiles
Howitt, Simon William Francis (United Kingdom)	Lawyer profiles
Isola, Peter A (Gibraltar)	Lawyer profiles
Kavoukjian, E Michael (United States)	Lawyer profiles
Koele, Ineke A (The Netherlands)	Lawyer profiles
Lerond, Sylvie (France)	Lawyer profiles
Liatowitsch, Manuel (Switzerland)	Lawyer profiles
Maisto, Guglielmo (Italy)	Lawyer profiles
Naudin, Maryse (France)	Lawyer profiles
O'Connor, John (Ireland)	Lawyer profiles
Papaphilippou, Loukis (Cyprus)	Lawyer profiles
Richter, Andreas (Germany)	Lawyer profiles
Rubenstein, Joshua (United States)	Lawyer profiles
Schiavon, Mario (Austria)	Lawyer profiles
Swan, Ian (Guernsey)	Lawyer profiles
Tavernier, Edmond (Switzerland)	Lawyer profiles
Timofeev, Evgeny (Russian Federation)	Lawyer profiles
Tirard, Jean-Marc (France)	Lawyer profiles
Utudjian, Armenak (Austria)	Lawyer profiles
Vergunst, Andrew (United Kingdom)	Lawyer profiles
Vischer, Bernard (Switzerland)	Lawyer profiles
Von Oertzen, Christian (Germany)	Lawyer profiles