遗产规划

US taxpayers are subject to US income tax on their worldwide income and gains. US taxpayers are also subject to US Estate and Gift Tax on the transfer of their assets during life or at 死亡. Similar taxes are imposed by other countries as well. 然而, there are many areas where the US tax system and the various foreign tax systems are mismatched – in the timing, the amounts or what is actually defined as taxable.

Interspousal转移, which most married couples believe should be tax-free, may in fact be subject to tax in other countries. +, tax planning and tax compliance issues arise with many day-to-day events like marriage, 孩子的出生, 离婚, 死亡, 继承, 设立联名账户, 买房, 申请抵押贷款, portfolio investments and setting up a business structure. This is especially true of the US tax system and is particularly relevant to today’s multinational families. Failure to address the tax issues that arise with each of these events, or failure to take the opportunity to plan, can lead to unnecessary tax and compliance issues.

For further advice on planning ahead with key life events in mind, 在这里看到的.

我们的咨询服务

Our 私人客户 Group and Trust Division includes a focus on a broad range of personal services, directed to our individual and business clients.

• Advice on personal tax planning and consideration for closely held businesses
• Suggestions on trust characterization from a US tax perspective such as a simple, 复杂的, or grantor trust and the benefits of a foreign trust vs. 美国国内信托
• UK Inheritance tax calculations (IHT)
• 美国/英国遗产税规划
• 财富转移规划
• Accounting services for individuals acting as fiduciaries
• Advice on timing and form of distributions to beneficiaries (e.g.(现金、财产或贷款)
• Guidance on UNI (Undistributed Net Income), 可分配净收入, 和PTI(税前收入)
• Advice on changes in structures as and when the settlor/beneficiary dies
• Review the structure and the terms of the governing trust agreement for suitability and to determine if changes justify revisions to the trust arrangement
• Advice on the US tax characteristics of foreign trusts and the annual filing and compliance requirements of the trusts and their beneficiaries
• Assisting the trustee with its obligations under 新法 (see also 新法)

We are members of the GGI Global network with professional tax and legal advisors in 126 countries around the world to support 复杂的 multi-jurisdictional planning.

我们的合规服务

We can identify and prepare all the US reporting requirements needed for estates with US Connections.

Planning ahead is important, and we are here to help

We can assist with a complete review of a taxpayer’s income and estate plan and assist in the development of a lifetime gifting program, or appropriate estate structure to minimize the overall impact of the US Estate and Gift Tax system. We also can prepare Gift Tax returns and Estate Tax returns for both citizens and non-US residents.  澳门官方老葡京 讨论我们能如何帮助你