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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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Forsters is a leading London law firm based in Mayfair which delivers exceptional legal advice to clients principally drawn from the private wealth and real estate sectors. Taking a joined-up approach we seek out solutions that embrace the unique needs of each individual or company.

View more information about Forsters LLP


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