Latin America

Mexico - Repatriation of Resources

An article by guest writer Alfredo Sánchez Torrado on tax benefits which were granted with respect to income tax arising from foreign deposits and investments repatriated to Mexico.


The complexities of the Inheritance and Donation Tax

The Spanish Inheritance Tax is a complex tax that can differ substantially due to the different tax regimes in force in the various autonomous communities of Spain.


Non-dom changes delayed?

In a move that has surprised clients and practitioners, new rules on the taxation of UK resident non-domiciled individuals (“RNDs”), which were to be effective from 6 April 2017 have been dropped from Finance Bill 2017.


Life assurance and the Non-Habitual Residents Regime

We examine the portability of a life assurance solution and its compatibility with the Non-Habitual Residents Regime in conjunction of relocation to Portugal.


Abolishing the investment limitations rule – Article 20

The Belgian government decides finally to abolish Article 20 in its entirety. Read more in French and Dutch.


A modern portrait of family wealth

As the lives of high net worth individuals and their families become increasingly multifaceted, so do the strategies they apply to manage their wealth.


A taxing decision

Certain stock exchange transactions are subjected to the Belgian tax on stock exchange transactions.

Latin America

Colombian Tax Reform: Effects on wealth structuring for high net worth individuals

On 29 December 2016, Law 1819 of 2016 was passed introducing significant changes in the Colombian tax system for corporates and individuals.


Changes in the Finnish inheritance and gift tax act

As of 1 January 2017 the Finnish inheritance and gift tax act was amended and the tax exempt portions of life insurance proceeds were removed.


Latin America

Peru – relevant changes in the fiscal landscape

On 9 December 2016, the Peruvian Executive Branch issued Decree Law No. 1,264 providing a temporary tax amnesty procedure.

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