Knowledge Base
International tax planning, estate and inheritance tax, real estate taxation, and trust tax structures for complex wealth situations that cross borders and generations.
46 articles in this category — page 4 of 4
Inheritance attorney fees for large estates typically run $5,000 to $15,000 for straightforward planning engagements, $25,000 to $75,000 for complex trust structures, and well over $150,000 when probate litigation enters the picture. For FATFIRE-level estates, the more important question is not how
Belgium inheritance tax ("successierechten" in Dutch, "droits de succession" in French) can consume 27% to 80% of an estate depending on region, heir relationship, and asset type. For a €10M estate, the difference between a well-structured plan and no plan at all can exceed seven figures in tax liab
Cyprus has zero inheritance tax. Full stop. Under the Estate Duty (Amending) Law of 2000, the Republic of Cyprus eliminated all estate and inheritance duties, making it one of the few EU jurisdictions where assets transfer at death without triggering a tax charge. For high-net-worth individuals eval
The short answer: generally no, but the exception matters more than the rule. State inheritance taxes are typically paid by beneficiaries, not the estate, which puts them outside the deductible expenses on Form 1041. However, when the governing instrument directs the estate to pay those taxes, deduc
Ownership of inheritance determines your tax liability, creditor exposure, and control rights from the moment assets transfer. For estates above $5 million, the structure of that ownership can mean the difference between a clean transfer and a forced asset sale to cover a tax bill. The mechanics are
The Section 645 election for irrevocable trusts is one of the most time-sensitive and underused post-mortem tax elections available to estate administrators. It allows a qualified revocable trust (QRT) to be treated as part of the decedent's estate for income tax purposes during the administration p
British inheritance law hits differently when your estate clears £2 million. The standard retail advice, "write a will, maybe set up a trust", was written for people with a house and a pension. If you're sitting on a £5M+ estate, the arithmetic is brutal: a couple with £6 million and no planning f
A limited power of appointment irrevocable trust combines the asset protection and estate tax benefits of an irrevocable structure with a built-in mechanism for post-transfer flexibility. The power holder can redirect trust assets among a defined class of beneficiaries without triggering estate tax
Denmark still levies inheritance tax. The boafgift remains fully in force as of 2024, and anyone telling you Denmark abolished it is wrong. The rate is 15% for close relatives on amounts above the annual exemption, with an effective rate of 36.25% for more distant heirs. If you hold Danish assets or
IRC §179(d)(4) says no, at least not directly. Trusts and estates are explicitly barred from claiming Section 179 deductions at the trust level. That is the threshold rule, and most articles stop there. The more useful answer is that the prohibition is entity-level, not absolute. Grantor trusts, bus