Consulting editor(s): Nicola Saccardo - Maisto e Associati

Publication date: Aug 2021

Format: Hardback

Pages: 347

Price: £175.00

ISBN: 9781787423947

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20% discount for STEP members- email Nicola Hornsby on with your membership number to obtain your discount

Global Mobility is a great edition and a must-have. It provides very valuable information on many jurisdictions. Very comprehensive overviews and very helpful.

- Geraldine Appert, Head of EMEA GS Family Office, Goldman Sachs International, London, UK

This topical and comprehensive publication definitely deserves space in the library of any self-respecting advisor dealing with wealthy families and their affairs. Nicola has brought together a top drawer panel of contributors covering all of the key jurisdictions and a number of the most relevant associated subject areas including; succession law, the impact of tax treaties and an up-to-date position on the oft referenced but misunderstood subject of “fiscal nomads”. The next few years will undoubtedly see wealth owners focus attention on the issue of tax residency as the consequences of the pandemic evolve in terms of funding its cost and their own increased focus on quality of life where they can exercise a choice between competing jurisdictions.

- Paul Hodgson, Butterfield Trust

This publication could not have come to market at a more propitious time. As the world begins to open up again, the trend towards international mobility will resume – and especially among ultra-high-net-worth individuals and, not infrequently, their dependents.

The first half of the volume consists of in-depth tours d’horizon of fifteen different countries, reviewed by expert advisors drawn from leading law firms, accountants and family offices. As one might expect, they guide the reader through the complexities of the commercial and personal tax regimes of countries as varied as China, Monaco and the United States. Throughout, the topics are illustrated with examples that bring to life what might otherwise be a series of purely technical discourses.

A bonus is the second half. In this a select number of authors discuss a number of contemporary issues, such as the “fiscal nomad” and the relocation of works of art. Much of this is revelatory: what might appear relatively straightforward to the lay person, is shown to be complex and multi-layered, with unintended consequences for the unwary. Of particular interest are the comparisons between civil and common law jurisdictions, and the implications for immigration, changes in family circumstances such as divorce, and tax planning for succession purposes.

This book should be a standard work of reference on the shelf of every advisor to the mobile high-net-worth community.

- David Molian, Visiting Fellow, Cranfield School of Management, Thought Leader, Criticaleye

It is now easier than ever for ultra-high-net-worth individuals to relocate and select a country as their residence, and in light of a variety of circumstances, including political instability and the proliferation of special tax regimes across more countries designed to attract the wealthy, this is a continually increasing trend.

However these individuals must consider a wide range of factors when deciding whether to relocate internationally, and so advisers need to take a holistic approach.

Co-published in association with STEP, this title features contributions by leading private client advisers from 15 key jurisdictions worldwide and provides readers with expert guidance on the tax and legal aspects of inbound and outbound transfer of residence of ultra-high-net-worth individuals. Chapters cover the relevant law in their respective jurisdictions relating to:

  • immigration;
  • tax;
  • succession; and
  • family.

It also considers the application of tax treaties to beneficial tax regimes, fiscal nomads, as well as other key topics.

This book will be an invaluable tool for lawyers, tax advisers, bankers and all professionals who assist ultra-high-net-worth individuals.