Taxation Taxation Recommended for You

International Relocation and Tax Planning for High-Net-Worth Individuals: A Legal and Lifestyle Guide for HNWIs and their Advisors

By Jack Bernstein
Coming Soon Kluwer Law International Available October 2026

Specifications

ISBN-13
9789403531199
Publisher
Kluwer Law International
Publication
October 2026
Format
Hardback
Jurisdiction
Netherlands ? Countri(es) for reference only

Details

International Relocation and Tax Planning for High-Net-Worth Individuals: A Legal and Lifestyle Guide for Clients and Their Advisors is an incomparable book comprehensively responding to the need for informed, jurisdiction-specific guidance in this matter, clearly answering questions relating to taxation, political and legal environments, and concerns about personal safety and quality of life. For high-net-worth individuals, international relocation is never just a change of address. International relocation decisions carry far-reaching legal, tax, immigration, estate, family and lifestyle consequences and must be approached as strategic, disciplined planning exercises.

What’s in this book:

With contributions written by preeminent international tax and private client lawyers, the book’s chapter-by-chapter format is designed to assist with comparison of jurisdictions and provide a useful overview of the major issues. The book covers 48 jurisdictions and provides a comparative perspective on the key considerations that arise before, during and after relocation, as well as the impact on trust and estate structures, immigration, family law, succession, property ownership, and family and lifestyle priorities. In addition to detailed treatment of departure and expatriation taxes by country of origin, key issues as the following are thoroughly considered for each jurisdiction:

  • immigration frameworksi>real estate restrictions and requirements
  • cross-border taxation enforcement
  • healthcare and education
  • banking infrastructure
  • regulatory treatment of cross-border assets
  • ability to establish or manage businesses, and
  • disputes that commonly arise and how they are resolved

Both investment-based programs and routes available through descent or merit are examined across Europe, the Americas, the Middle East and Asia. Particular attention is given to zero-tax and favourable jurisdictions, flat-tax and lump-sum regimes, territorial systems and time-limited exemptions for new residents, as well as recent policy shifts in major economies.

How this will help you:

By addressing departure taxation, destination jurisdictions, strategic residence and citizenship planning, this book supports well-structured cross-border decision-making, enabling families to preserve and manage wealth, and plan for the future with confidence. It equips advisors and families with practical tools to identify risk, compare options and structure defensible, well-informed relocation strategies in an increasingly complex global environment. It will be welcomed by lawyers, accountants, financial advisors, immigration consultants, family offices and sophisticated individuals seeking a clear, practical understanding of the legal, tax and lifestyle considerations involved in international relocation and wealth structuring.

Table of Contents

Overview
Acknowledgements
Introduction
Biographies

Part I – Countries Imposing an Exit or Departure Tax
Argentina
Leandro M. Passarella, Passarella Abogados
Australia
Elissa Romanin, Wendy Lim and Declan Carr, Minter Ellison
Austria
Larissa Wagner and Christian Wimpissinger, Binder Grösswang
Belgium
Gerd D. Goyvaerts, Stéphanie Gabriel, Luc Jong, Tiberghien
Canada
Jack Bernstein, Aird & Berlis
Denmark
Oreby Hansen, Beierholm
France
Michel Collet, CMS Francis Lefebvre
Germany
Dr. Andreas Richter, LL.M. and Dr. Marcus Niermann, POELLATH
Israel
Guy Katz and Ilana Granditer, Herzog, Fox & Ne’eman
Japan
Yushi Hegawa, Nagashima Ohno & Tsunematsu
Netherlands
Dr. Stan Stevens and Mr. Paulus Merks, HVK Stevens
Norway
Joachim M. Bjerke and Kristine Golten, Advokatfirmaet BAHR AS
South Africa
Emil Brincker, CDH
Spain
Guadalupe Díaz-Súnico Aboitiz and Donaji Baca de la Luz , Gómez-Acebo & Pombo
Sweden
Lennart Larsson and Michael Klockljung, Wåhlin Advokater
United States
Leigh-Alexandra Basha and Sebastian Orozco, McDermott Will & Schulte

Part II – Attractive Jurisdictions to Relocate To
Andorra
Albert Hinojosa Besoli, Cases Lacambra
Antigua and Barbuda
Rushaine Cunningham, Jamoy Morrison & Kerry-Ann Davis, Cunningham Law Caribbean
Anguilla
Pam Webster, Webster LP
Bahamas
Kevin A. C. Moree, Beatrice E. Miranda, Andrew C. D. Smith and Demi P. A. Pindling, McKinney, Bancroft & Hughes
Bermuda
Craig MacIntyre, Conyers
British Virgin Islands
Aki Corsoni-Husain & Charlotte Allery, Harneys
Cayman Islands
William Harty, FortCay
Costa Rica
Vittoria Di Gioacchino and David Gutiérrez, BLP
Cyprus
Stella Strati, Patrikios Legal
Greece
Aspasia Malliou and Dimitrios Garantziotis, POTAMITISVEKRIS
Guernsey
Catherine Moore, Matt Guthrie, Wendy Lambert and Jonathan Hughes, Ogier
Hong Kong
Kevin Lee and Chi Yan Ho, Charles Russell Speechlys
Hungary
Ákos Balázs, Dóra Kisszabó and János Szalai, Forgo, Damjanovic &
Partners
Ireland
John Gill, Matheson LLP
Israel
Guy Katz and Ilana Granditer, Herzog, Fox & Ne’eman
Italy
Raul-Angelo Papotti and Lorenzo Ferro, Chiomenti
Jersey
Keith Dixon, Carey Olsen
Malta
Dr. Jean-Philippe Chetcuti, Chetcuti Cauchi Advocates
Mauritius
Johanne Hague, Medina Torabally and Béatrice Phanjoo, CMS
Monaco
Christine Pasquier-Ciulla, Audrey Michelot and Anthony Decroocq, CMS Pasquier
New Zealand
Barney Cumberland & Andrew Priestley, Simpson Grierson, and Tom Zhou, Malcolm Pacific
Panama
Gilberto Arosemena Callan, Infante & Perez Almillano
Poland
Dariusz Wasylkowski and Jedrzej (Jay) Figurski, Wardynski
Portugal
Diogo Ortigão Ramos / Daniel S. de Bobos-Radu, Independent
Puerto Rico
Jorge M. Oben Cuadros, Procopio
Saint Kitts and Nevis
Jennifer Harding-Marlin, JH Marlin
Singapore
Ban Su Mei and Amy Goh, GSM Law
Spain
Sonia Velasco and Sílvia Niubó, Cuatrecasas
Switzerland
Daniel Bader & Hanna Brozzo, Bär & Karrer
Thailand
Andreas Seela, FRANK Legal & Tax
Turks and Caicos
Gareth Bathgate, Tom Bucknall, Coriats HMSA, and Ayanna Ferdinand Catlyn, Dentons
United Arab Emirates
Rachel Fox, Al Tamimi & Company
United Kingdom
Piers Master and Joseph Le Page, Charles Russell Speechlys
United States
Seth J. Entin, Greenberg Traurig
Uruguay
Isabel Laventure, Ferrere

Part II – Acquiring Citizenship
Basil Mohr-Elzeki, Henley &
Partners
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