International Estate Planning: A Reference Guide, Second Edition is an authoritative resource for those seeking key information in the estate planning field. Practitioners
and foreign advisers whose clients have assets, children, parents or a spouse
in other countries, or whose tax liabilities are difficult to define because of
nationality, employment, or residence issues will find straightforward
information in this succinct, but highly useful guide. Now completely
reorganized and expanded, the new second edition continues to bring easy access
to hard-to-find information, as it addresses issues behind common questions like
“I just bought a vacation
home in France. Should I do anything?”
“My daughter married
someone in Italy. Should I change my trust?"
“Can an American save taxes
by using off-shore trusts?”
Authors Hauser and Langa flag potential
mistakes and pitfalls throughout the book and discuss ways to avoid them. Combining their many years
of private practice as advisors they shed light on the cultural, international, and interstate differences
in attitudes and practices towards estate planning instruments such as trusts, wills, or foreign gifts, the concept of
testamentary freedom, and a host of other matters that, if ignored, could lead
to significant losses. They complement this information by providing 19 country-specific estate planning summaries from local lawyers around the world to provide first-hand accounts of how estate planning is handled in those jurisdictions. Accompanied by an extensive appendix of IRS notices, forms and relevant treaties, this book, long valued by its readers, is an extraordinary resource on
international estate planning.
To view the scope of information covered please preview the contents
Barbara Hauser is an internationally recognized
lawyer who has represented clients in Europe, the United States, Saudi Arabia,
Hong Kong and a number of other countries. She was a partner in two law firms (Special
Counsel at Cadwalader, Wickersham & Taft LLP), a Visiting Associate
Professor of Law at the University of Minnesota Law School, and a consultant to financial institutions and
family offices. A graduate of Wellesley College and the University of
Pennsylvania Law School, she had the honor of clerking at the Third Circuit
Court of Appeals and the U.S. Supreme Court. She was an Academician (and
Executive Counsel) for the International Academy of Estate and Trust Law, and President
Emeritus for the Commission on International Estate Planning as well as
President-Emeritus of the U.S. chapter, Union Internationale des Avocats. Barbara
Hauser was Co-Chair, International Private Client Planning, for the American
Bar Association Section of International Law and Practice. She is an ACTEC
fellow, Editor in Chief of the International Family Offices Journal and
the author of several books on estate planning.
Melissa Langa is Managing Shareholder in the Boston Massachusetts
(USA) law firm of Bove & Langa, PC. She has built her practice guiding
domestic and international individuals, families, businesses, and charitable
organizations in designing and implementing customized tax-efficient structures
to meet their particular estate planning, business, and charitable needs. She also assists clients in the administration
of the estate of a deceased family member, and advises fiduciaries in the
administration of estates and trusts. Ms. Langa is an adjunct professor teaching estate planning in the
Graduate Tax Program at Boston University School of Law. She is a Fellow of the
American College of Trust and Estates Council (ACTEC) and Co-Chair and
Co-Founder of the local chapter of the London-based international Society of
Trust and Estate Practitioners (STEP Boston).
She is a member of the Estate Planning Curriculum Advisory Committee for
Massachusetts Continuing Legal Education (MCLE). She is also a past President
of the Boston Estate Planning Council.
is a superb work that will serve as a handy reference for both experts and
novices confronted with multinational estate planning problems. The excellent
organization and clearly written text assure quick and reliable answers to
critical issues. The appendix is especially helpful, putting at the reader's
fingertips relevant treaties and tax forms. A terrific job.
Jeffrey Schoenblum, Vanderbilt Law School, Author of
Multistate and Multinational Estate Planning.
I only wish this book had been written sooner.
With its help I might have understood more quickly how to reconcile the
concepts of civil law and United States law. I would strongly recommend it to
anyone involved in estate and tax planning.
Tirard, Tirard Naudin (Paris), author and Founder of STEP France.
the area of estate planning there are hardly any publications which deal with
these complicated matters in a practical manner. International Estate Planning.
A Reference Guide is an exception to the rule. It explains all the difficult
concepts in estate planning in an easily understandable way without simplifying
matters. This is an indispensable guide for estate planners dealing with
Sonneveldt, Mazars Paardekooper Hoffman, The Netherlands and Professor
at the University of Utrecht
obvious from the Table of Contents that this book is exceptionally valuable to
practitioners, whether you are just beginning to learn about international
estate planning or an active professional in the field. Extensive ‘NOTES’ provide alerts to Public
Documents, and boxed-in warnings and high-lightings add to the usefulness of
the book. A number of ‘Factors When
Choosing…’ will help both practitioners and clients make decisions on such
things as determining trust situs and ‘Variables to Consider’ and ‘Letters to
Clients’ make it feel that the authors are sitting over your shoulder to give
you hints and guidance.
you have clients who own vacation homes overseas? Does your client have children living abroad
or married to a foreign citizen in a foreign country? Should your client consider offshore
trusts? Consider this resource essential
to every law library where international estate planning is an issue. As in so many other areas of the law, “You
Don’t Know What You Don’t Know!” applies here. This book will alert you to the
hidden pitfalls and many not so apparent opportunities in international estate
Leimberg, Publisher, Leimberg Information Services, Inc. (LISI)