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  • 1.

    How does an individual become taxable in your jurisdiction?

  • 2.

    What, if any, taxes apply to an individual’s income?

  • 3.

    What, if any, taxes apply to an individual’s capital gains?

  • 4.

    What, if any, taxes apply if an individual makes lifetime gifts?

  • 5.

    What, if any, taxes apply to an individual’s transfers on death and to his or her estate following death?

  • 6.

    What, if any, taxes apply to an individual’s real property?

  • 7.

    What, if any, taxes apply on the import or export, for personal use and enjoyment, of assets other than cash by an individual to your jurisdiction?

  • 8.

    What, if any, other taxes may be particularly relevant to an individual?

  • 9.

    What, if any, taxes apply to trusts or other asset-holding vehicles in your jurisdiction, and how are such taxes imposed?

  • 10.

    How are charities taxed in your jurisdiction?

  • 11.

    Does your jurisdiction recognise trusts?

  • 12.

    Does your jurisdiction recognise private foundations?

  • 13.

    Does your jurisdiction have any form of legally recognised same-sex relationship?

  • 14.

    Does your jurisdiction recognise any form of legal relationship for heterosexual couples other than marriage?

  • 15.

    What property constitutes an individual’s estate for succession purposes?

  • 16.

    To what extent do individuals have freedom of disposition over their estate during their lifetime?

  • 17.

    To what extent do individuals have freedom of disposition over their estate on death?

  • 18.

    If an individual dies in your jurisdiction without leaving valid instructions for the disposition of the estate, to whom does the estate pass and in what shares?

  • 19.

    In relation to the disposition of an individual’s estate, are adopted or illegitimate children treated the same as natural legitimate children and, if not, how may they inherit?

  • 20.

    What law governs the distribution of an individual’s estate and does this depend on the type of property within it?

  • 21.

    What formalities are required for an individual to make a valid will in your jurisdiction?

  • 22.

    Are foreign wills recognised in your jurisdiction and how is this achieved?

  • 23.

    Who has the right to administer an estate?

  • 24.

    How does title to a deceased’s assets pass to the heirs and successors? What are the rules for administration of the estate?

  • 25.

    Is there a procedure for disappointed heirs and beneficiaries to make a claim against an estate?

  • 26.

    What are the rules for holding and managing the property of a minor in your jurisdiction?

  • 27.

    At what age does an individual attain legal capacity for the purposes of holding and managing property in your jurisdiction?

  • 28.

    If someone loses capacity to manage their affairs in your jurisdiction, what is the procedure for managing them on their behalf?

  • 29.

    Do foreign nationals require a visa to visit your jurisdiction?

  • 30.

    How long can a foreign national spend in your jurisdiction on a visitors’ visa?

  • 31.

    Is there a visa programme targeted specifically at high net worth individuals?

  • 32.

    If so, does this programme entitle individuals to bring their family members with them? Give details.

  • 33.

    Does such a programme give an individual a right to reside permanently or indefinitely in your jurisdiction and, if so, how?

  • 34.

    Does such a programme enable an individual to obtain citizenship or nationality in your jurisdiction and, if so, how?

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Conyers is a leading international law firm with a broad client base including FTSE 100 and Fortune 500 companies, international finance houses and asset managers. The firm advises on Bermuda, British Virgin Islands and Cayman Islands laws, from offices in those jurisdictions and in the key financial centres of London, Hong Kong and Singapore.

View more information about Conyers

Commerce House, Wickhams Cay 1
PO Box 3140, Road Town
British Virgin Islands
T: +1 284 852 1000
F: +1 284 852 1001


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