Consulting editor(s): Nicola Saccardo, Charles Russell Speechlys

Publication date: Jul 2025

Format: Hardback

Pages: 511

Price: £275.00

ISBN: 9781837230761

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20% discount for STEP members- email Nicola Hornsby on nicola@globelawandbusiness.com with your membership number to obtain your discount.
Reviews

The issue of this second edition of Global Mobility of Ultra-High-Net-Worth Individuals is well-timed. In the first [section] are 24 country profiles, across Europe, North and South America, the Middle East and Asia-Pacific. Each one is compiled by legal specialists in their fields. They cover in great detail critical aspects of residency across each jurisdiction and reveal the traps that await the unwary and unprepared. The second part of this volume is grouped by topic, and different national regimes are compared and contrasted as they affect the natural concerns of the wealthy. Thus succession is discussed at length, and the pros and cons of residence by varying jurisdiction. This book is an excellent point at which to start assessing the available options, and will serve both practitioners and their clients alike.

- David Molian is a retired business school faculty member

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With increasing political uncertainty, evolving tax landscapes and the proliferation of special tax regimes designed to attract the wealthy, international relocation of ultra-high-net-worth individuals (UHNWIs) becomes more common. Advisers must take a holistic approach to guide clients through the complex legal and tax implications of cross-border moves.

Co-published with STEP, this comprehensive new edition features insights from leading private client advisers across key jurisdictions worldwide. It provides expert analysis of the legal and tax considerations involved in inbound and outbound relocations of UHNWIs, covering critical aspects such as: 

• immigration: residency and citizenship pathways; 
• taxation: impact of relocation on personal and business taxation; 
• succession: estate planning and inheritance rules; and 
• family law: implications for marital property, divorce and children.

This new edition includes 24 country-specific chapters, with new chapters featured including Brazil, the Cayman Islands, Jersey, Malta, Mexico and the United Arab Emirates. In addition, specialised chapters address broader international issues, including succession and family law issues triggered by relocation, the ramifications of moving works of art, fiscal nomads and the practical issues faced by trustees on the relocation of trust-related parties.

Designed for lawyers, bankers, tax advisers and all professionals working with UHNWIs, this book serves as an essential reference for navigating the legal and financial complexities of international residence planning.