Published in association with STEP, Crypto Assets in Trusts and Foundations features an in-depth examination of 20 important trust and foundation jurisdictions, shedding light on their respective regulations concerning the holding of crypto assets in wealth management structures. Chapters are authored by well-known experts and follow a unified format, which allows readers to compare and contrast different legal environments and thus enhances the decision-making process.

Topics covered include:

• the legal status of crypto assets;
• pertinent laws;
• legal aspects of acquisition and custody;
• anti-money laundering obligations;
• tax implications; and
• documentary requirements.

Importantly, the book also features an introductory chapter on crypto assets as property, which covers the key terminology found in this sometimes complex subject.

In such a rapidly evolving arena, Crypto Assets in Trusts and Foundations provides a detailed roadmap to navigating the use of this new asset class in trusts and foundations, as well as offering guidance and insight relating to compliance with the respective legal rules. User-friendly and comprehensive, it will make essential reading for trustees, board members of foundations, wealth managers, lawyers, tax professionals, family offices, high-net-worth individuals and, indeed, anyone keen to embrace the emerging landscape of crypto assets.

Ramona Azzopardi
Partner, WH Partners
[email protected]
https://www.linkedin.com/in/ramona-cassar-azzopardi-05713934/

Ramona Azzopardi is recognised as one of the leading taxation lawyers in Malta. Although her expertise covers any industry, she is particularly active in the gaming, commercial, private client and financial services industries. She has in-depth expertise in both direct and indirect tax issues in cross-border transactions, and regularly assists private clients with wealth management and relocation services.
Ramona earned the “highly regarded” recognition in the World Tax 2023 guide and is ranked as a Band 2 tax lawyer in Malta by the prestigious Chambers Europe 2024 guide.

Ross Belhomme
Founder, Belhomme Law
[email protected]
https://www.linkedin.com/in/rossbelhomme/

Ross Belhomme is a graduate of IE University Madrid (LLM), the University of London (LLB (Hons)), the London Institute of Banking and Finance (DFSM), STEP and Harvard Business School (Private Equity and Venture Capital).
Ross is an international tax and structuring expert based in Zurich, with a specialist niche in trusts and digital assets via his boutique wealth structuring practice, Belhomme Law. A practitioner to his core, as an executive and board member he has led various financial services businesses in the fiduciary sector in the Channel Islands, Bahamas, Switzerland and Singapore.
Ross has been an adviser, co-founder and investor in the crypto and decentralised finance scene since 2017. A former chairman of STEP’s Digital Assets Special Interest Group, he writes regularly in various publications alongside his fast-growing YouTube channel.

Aleksandr Belugin
Associate, WH Partners
[email protected]
https://www.linkedin.com/in/aleksandr-belugi/

Aleksandr Belugin joined WH Partners in July 2019 and is an associate in the tax advisory group. His main areas of interest include international tax law, transfer pricing rules, private client wealth practice, foundations and trusts.
Aleksandr is a recent master of advocacy graduate at the University of Malta, earning the magna cum laude distinction. In 2019 he graduated from the University of Malta with a bachelor of laws (honours) and has since published his thesis “Housing Associations: How Can Malta Benefit?”. Aleksandr further specialised in his field of practice by reading for the professional certificate in taxation at Malta Institute for Taxation, followed by a course in transfer pricing rules. He is currently reading for a postgraduate diploma in transfer pricing from the University of Middlesex.
Aleksandr is interested in studying and analysing the interaction between crypto assets and tax, and has advised crypto projects and crypto investors on the tax treatment of their crypto-related activities.

Joseph Borg
Partner, WH Partners
[email protected]
https://www.linkedin.com/in/jfborg/

Joseph Borg heads both the fintech and the gaming and gambling practices of WH Partners. He is ranked in the Chambers FinTech 2024 guide in the fintech legal practice area in Malta. He is also ranked as a “leading individual” in the fintech practice area in Malta by The Legal 500 EMEA 2023 guide. Joe also practises in the esports, corporate, information technology and communication, and intellectual property law areas. In addition, he co-founded Bitmalta, a nonprofit organisation dedicated to discussing blockchain and cryptocurrencies in Malta. Before joining WH Partners, Joe served as the chief regulatory officer of the Lotteries and Gaming Authority in Malta and was an elected member of the board of trustees of the International Association of Gaming Regulators. He holds a master’s degree in IT and telecoms law (with distinction) from the University of Strathclyde in Glasgow. He successfully completed the University of Oxford fintech programme with the Said Business School.
Joe is a general member of the International Masters of Gaming Law (IMGL) and a lecturer in gaming law at the University of Malta. He is also chair of the sub-committee on cryptocurrency payments in gaming of the IMGL.

James Brockhurst
Partner, Forsters LLP
[email protected]
https://www.linkedin.com/in/james-brockhurst-3677b172/

James Brockhurst is a partner in the private client team of Forsters LLP, London, and advises highnet- worth clients, family offices, entrepreneurs, trustees and investors. He has extensive experience advising clients and families on a wide range of succession planning and family governance matters. This includes assisting clients with trust and foundation structuring, wills, family business succession, family charters and the establishment of family vehicles and investment companies. He is also deeply experienced in UK tax planning, including residence and domicile matters. In addition, James is widely known for his expertise in crypto assets, having advised in the space since 2015. He is the author of the private client-focused book Cryptoassets for Private Clients: A Practitioner’s Guide (LexisNexis Butterworths, 2023). He advises a range of crypto clients, from early adopters to token issuers.

Fabian Cabeza
Associate, Elias Neocleous & Co LLC
[email protected]
https://www.linkedin.com/in/fabian-cabeza-531a67110/

Fabian Cabeza is an associate at Elias Neocleous & Co LLC (ENC) in the corporate, tax and technology department, with insatiable curiosity for emerging technologies. Specialising in international tax and business structuring, Fabian is a routine speaker at tech events such as Reflect Festival and plays a pivotal role at ENC working with a core team looking to revolutionise the Cypriot legal market through the neolaw.ai tool.

Rory Carter
Senior associate, Forsters LLP
[email protected]
https://www.linkedin.com/in/rory-carter-7b6a5032/

Rory Carter is a senior associate solicitor at Forsters LLP with a contentious and non-contentious practice. He advises on cryptocurrencies and blockchain technologies, with specific expertise in non-fungible tokens (NFTs) and the structuring and implementation of crypto and blockchain projects. Rory also advises trust companies on solutions to enable them to invest in or hold crypto assets with a view to mitigating risk. Rory co-authored the chapter on NFTs in Cryptoassets for Private Clients: A Practitioner’s Guide (LexisNexis Butterworths, 2023) by James Brockhurst (a partner at Forsters). He has also spoken for the Law Society on digital assets and also in the mainstream media (including The Telegraph). His wider practice focuses on contentious trusts and estates (both onshore and offshore) and he sits within Forsters LLP’s dispute resolution team.

Myles Chingara
Associate, Harneys
[email protected]
https://www.linkedin.com/in/myles-chingara-a096b062/

Myles Chingara is a member of the private wealth team based in Harneys’ British Virgin Islands (BVI) office. He advises high-net-worth individuals, families and institutional clients in relation to BVI trust law estate planning and a wide range of private client issues. He specialises in the creation and administration of BVI trusts, the preparation of wills covering BVI assets, applications for grants of probate and letters of administration. In addition, he regularly assists clients with private and commercial property transactions and general employment law issues.
Myles also supports Harneys’ BVI regulatory team, particularly in relation to ICO enquiries and the impact of BVI regulatory legislation. Before joining Harneys in 2021, he worked for Leathes Prior Solicitors, a regional UK law firm where he was a member of the private client department.

Elena Christodoulou
Senior associate, Elias Neocleous & Co LLC
[email protected]
https://www.linkedin.com/in/elena-christodoulou-a3400367/

Elena Christodoulou is a senior associate at Elias Neocleous & Co LLC, specialising in corporate and commercial law to include tax and EU law. Elena focuses principally on international and European tax law, providing clients from diverse sectors with international tax advisory and business structuring solutions and advice on EU regulatory and compliance matters. She has gained considerable international tax expertise from advising many blue-chip clients and high-networth individuals over the years.

Tju Liang Chua
Director, corporate and finance; Head, blockchain and digital assets, Drew & Napier LLC
[email protected]
https://www.linkedin.com/in/tjuliang/

Tju Liang Chua is active in the Singapore start-up ecosystem, having worked on some of the most significant exits in Singapore. He has particular expertise in the legal and regulatory aspects of fintech, blockchain and cryptocurrencies, and leads the firm’s blockchain and digital assets practice. He currently serves as the general counsel of the Ethereum Foundation, the global non-profit organisation that promotes and supports the Ethereum cryptocurrency.
With almost 20 years of experience across China and southeast Asia, Tju Liang is an accomplished lawyer with a deep understanding of the commercial drivers and legal structuring of cross-border relationships in the region. He practised internationally for over a decade, including as a partner of a top ‘white shoe’ US law firm. He speaks fluent business Mandarin, and was previously based in London, Jakarta and Shanghai. He is a versatile lawyer with extensive expertise in mergers and acquisitions, joint ventures and complex commercial transactions.

Gretel Ciniglio de Perez
Senior partner, Fabrega Molino
[email protected]
https://www.linkedin.com/in/gretelciniglio/

Gretel Ciniglio de Perez leads the firm’s estate planning and private clients group, focusing her practice on wealth management, wills, estate and succession planning matters, as well as in family business and family governance matters. She acts for many Panamanian and international clients, including high-net-worth and ultra-high-networth individuals, family groups, family businesses, law firms, private banks, trust companies, trustees and family offices on a wide range of private client matters. Gretel advises clients on domestic and international structures organised for the management and governance of family businesses, humanitarian activities, including next-generation concerns, pre-M&A and post- M&A wealth planning, implementing their longterm wealth and succession plans (both for their personal assets and their business interests), as well as in family law matters, such as divorce proceedings, pre- and post-nuptial agreements, immigration and pre-immigration planning. She leads Fabrega Molino Foundation, the firm’s corporate social responsibility programme and pro bono programmes.

Maurizio Cohen
Managing partner, Interlaw Monaco
[email protected]
https://www.linkedin.com/in/maurizio-cohen-b959b827b/

Maurizio Cohen is a certified public accountant as well as a member of the Italian Bar since 1986. He has been a legal adviser in Monaco since 1986. His firm, Interlaw Monaco, has developed a substantial international practice, focusing mainly on private clients, trust and estate planning, international business law and sports law.
In addition to his practice, Maurizio is counsel to the Italian Embassy in Monaco, STEP Monaco chair and STEP council member and a member of various international professional associations as well as the Court of Arbitration for Sport. He is also adjunct professor in sports law at Bocconi University (Milan) and the International University of Monaco.

Chloe Convery
Trainee advocate, DQ Advocates
[email protected]
https://www.linkedin.com/in/chloeconvery/

Chloe Convery is a trainee advocate in the dispute resolution department at DQ Advocates, having completed her first training seat in the corporate and commercial team.
She works closely with Adam Killip and Jack Igglesden on a variety of fintech and crypto matters, including assisting with advice on crypto activity, such as issuing and holding digital assets, and theft-related crypto matters.
Chloe holds a master of laws from the University of Law, with her dissertation focusing on crypto regulation, smart contracts and law reform proposals around crypto assets.

David Cooney
Group partner, Walkers
[email protected]
https://www.linkedin.com/in/david-cooney-998a02b/

David Cooney is a partner in the international private client and trusts team of Walkers in Guernsey. He has been a private client attorney for more than 20 years and during that time he has lived and worked in England, the Cayman Islands, Switzerland and Guernsey.
David’s crypto asset work began in 2012 as structuring work for private clients and trustees seeking to hold crypto assets in trusts and foundations. That work has since progressed to also advising on structures for decentralised autonomous organisations (which allow them to own assets and to take actions that cannot be taken on a blockchain) and to advising trustees on their crypto-asset strategies and associated risk management.

Chris Duncan
Partner, Carey Olsen
[email protected]
https://www.linkedin.com/in/chris-duncan-97520053/

Chris Duncan is a partner in the corporate group of Carey Olsen and leads the fintech and digital assets practices in the Cayman Islands and the British Virgin Islands. Chris advises clients on the full spectrum of fintech, crypto and digital assets matters, including structuring and regulatory advice in connection with foundations and decentralised autonomous organisations, token issuances and early stage fundraising, centralised and decentralised exchanges, wallet providers and VC funds, non-fungible tokens and gaming platforms. In addition, he advises clients in the regulated sector in connection with applications under both the Cayman Islands and British Virgin Islands virtual asset service provider regimes. With a background in regulatory and tax investigations, Chris also regularly helps clients navigate requests and investigations from local and foreign regulators and authorities. He also advises on a broad range of private client matters, focused on web3 and tech founders.
Chris has published numerous articles and regularly speaks on panels, webinars and podcasts on all things fintech, crypto and web3. Chris is ranked in Band 1 by Chambers & Partners FinTech and is described by clients as being “very familiar with the blockchain/Web3 space and developments in Cayman law”.

Stéphanie Gabriel
Senior associate, Tiberghien
[email protected]
https://www.linkedin.com/in/stephanie-gabriel-2688b232/

Stéphanie Gabriel is a senior associate at Tiberghien. Her tax practice covers national and international high-net-worth individuals, international corporate and private tax planning, death duties and estate planning, and tax-inspired migration from and into Belgium. Stéphanie has a particular focus on the application of lookthrough taxation in relation to foreign structures, trusts, Stiftungen and offshore companies. She has extensive practical experience in voluntarydisclosure procedures, out-of-court settlements and repatriation of foreign assets. Stéphanie also has experience in taxation of crypto assets for income tax, gift and inheritance tax, and private wealth planning.
She is also a member of the Belgian Association of Tax Lawyers and is the author of several articles on tax issues in leading journals.

Gerd D Goyvaerts
Partner, Tiberghien
[email protected]
https://www.linkedin.com/in/gerd-d-goyvaerts-692a189/

Gerd D Goyvaerts is a partner at Tiberghien. His tax practice covers the tax and estate-planning aspects related to high-net-worth individuals, such as death duties, estate planning and tax-inspired migration from and into Belgium. He has a special interest in tax issues relevant to Anglo-Saxon trusts, foundations and settlements and voluntary-disclosure proceedings, out-of-court settlements and repatriation of foreign assets, and anti-money laundering legislation and regulations, especially in a world where banking secrecy is shrinking. He focuses in particular on the application of look-through taxation in relation to foreign structures, trusts, Stiftungen and offshore companies and has published leading articles in this field.
Gerd is a regular speaker at national and international seminars, and is the author of various articles on tax issues in leading journals such as Tijdschrift voor Fiscaal Recht, Fiscale Actualiteit, Trusts & Trustees and Vermogensplanning in de Praktijk. He is a member of the International Bar Association (IBA) anti-money laundering action group and co-chair of the IBA private client tax committee. Gerd is president of the Belgian Association of Tax Lawyers, an international fellow at the American College of Trust and Estate Counsel and an active member of the International Academy of Estate and Trust Law. He is the former president of the Tax Commission of the Association Internationale des Jeunes Avocats where he is now an honorary member. Gerd is ranked as a ‘Band 1 Private Wealth Lawyer’ in the Chambers High Net Worth 2019 to 2022 rankings. Gerd is also mentioned as a ‘Global Leader’ in tax advisory and private clients by Who’s Who Legal 2019 to 2022.

Sarah-Jane Hall
Senior associate, Carey Olsen
[email protected]
https://www.linkedin.com/in/sarah-jane-hall-7271b096/

Sarah-Jane Hall is a senior associate in Carey Olsen’s trusts and private wealth team, advising individuals, trustees and family offices on a broad range of contentious and non-contentious matters in the private wealth context. In addition, Sarah- Jane has assisted in the establishment of a number of bespoke Cayman Islands foundation companies formed to support crypto and digital assets projects and frequently advises on regulatory matters concerning the same. Before joining Carey Olsen, she was in-house legal counsel for HSBC Trust and Fiduciary Services based in Jersey and an associate in another leading offshore law firm in the international trusts and private client team. Sarah-Jane is a member of STEP.

Walter Honing
Associate, BUREN
[email protected]
https://www.linkedin.com/in/walter-honing-87962b130/

Walter Honing, tax adviser at BUREN, specialises in advising on Dutch tax law for domestic and foreign companies in the context of transactions, such as investment transactions and M&A. The companies Walter works for range from mediumsized companies to listed funds. In addition to transaction advice, Walter helps companies with ongoing tax issues that companies encounter. Walter completed his bachelor’s and master’s degree in Fiscal Law at the University of Leiden, finishing his master’s in 2023. Walter has been working at BUREN since 2023.

Shu Mei Hoon
Private client and family specialist Director, Drew & Napier LLC
[email protected]
https://www.linkedin.com/in/shumei-hoon/

Shu Mei Hoon has a niche practice in private client and family disputes. She advises the modern family on matters of trusts, division of matrimonial assets, maintenance, business valuation, family violence, custody and international relocation. As an accredited mediator and collaborative family practitioner, she strives to find common ground even in the most complex cases in negotiations and mediations.
Shu Mei is a certified digital assets adviser and has resolved complex family disputes involving uncovering cryptocurrency and other forms of digital assets. She has particular expertise drafting and negotiating agreements in relation to family arrangements, nuptial agreements and parenting agreements.
Shu Mei has been appointed to the board of governors of the International Academy of Family Lawyers and is a member of the Singapore Institute of Arbitrators. She has provided legal expert opinions to the High Court of England and Wales, the High Court of Bombay, the Federal Court of Australia and the Family Courts of New Zealand.

Jack Igglesden
Associate, DQ Advocates
[email protected]
https://www.linkedin.com/in/jack-igglesden-98092b109/

Jack Igglesden’s practice comprises a wide range of corporate and commercial matters with a focus within the rapidly evolving space of crypto assets, blockchain, fintech, digital technologies and egaming.
He has actively assisted the dispute resolution team in respect of appeals to the FSA and theft-related crypto matters.
Jack has also been seconded to act as internal legal counsel for CoinCorner, a local and leading exchange that provides a range of Bitcoin and Lightning services across the Isle of Man, the United Kingdom and the United Arab Emirates. Since 2009, the transformational force and traction that Bitcoin and other crypto assets and currencies have created has reshaped various industries including financial services, logistics, intellectual property and banking. Jack’s strong understanding of the disruptive technologies that drive the blockchain and virtual asset networks allows for practical and efficient solutions to be provided to clients.

Adam Killip
Associate director, DQ Advocates
[email protected]
https://www.linkedin.com/in/adam-killip-531a3b57/

Adam Killip holds a bachelor of laws (European legal studies) degree from the University of Durham and is one of the leading fintech and digital asset lawyers on the Isle of Man. Together with Chloe Convery and Jack Igglesden, he has established DQ as a go-to firm in the fintech sector.
Adam practises a broad range of corporate, commercial and financial services work. He regularly advises clients on the legality of undertaking activities including issuing, transmitting and providing safe custody of digital assets, and he has extensive experience advising on the interaction between digital assets and the Island’s e-gaming legislation. In 2023 Adam led the DQ team which acted as industry mentor for a participant in the Isle of Man government’s Fintech Innovation Challenge, a project that gave existing and start-up businesses the opportunity to develop and present fintech solutions to government, regulators and industry in the Isle of Man.

Dominik Kujawski
Senior client adviser and vice director, Allgemeines Treuunternehmen
[email protected]

Dominik Kujawski is a senior client adviser and vice director of Allgemeines Treuunternehmen (ATU), Vaduz. He is also a board member of various entities administrated by ATU. Before joining the firm in 2014 he worked as head of trust accounting and as a trust manager. Dominik has also published various articles on the tokenisation of assets since 2020. Dominik holds degrees in economics and business administration from Zurich University (2006). He is also a certified Liechtenstein fiduciary expert (2017) and holds the Liechtenstein University Certificate in Blockchain and FinTech (2020).

Kyle B Lamothe
Partner, Thorsteinssons LLP
[email protected]
https://www.linkedin.com/in/kyle-b-lamothe-thor/

Kyle B Lamothe’s practice focuses on Canadian tax planning for businesses, individuals and trusts, with a particular emphasis on owner-managed businesses, cross-border issues, high-net-worth families and professionals. He advises on all aspects of Canadian and international tax law, including corporate structuring and reorganisations, private wealth and estate planning, business succession planning, immigration/emigration, and purchase and sale transactions.

May Lolli-Ghetti
Partner, Interlaw Monaco
[email protected]
https://www.linkedin.com/in/may-lolli-ghetti-047a476b/

May Lolli-Ghetti is a member of the Paris (2016) and New York (2015) Bars and a full STEP member. May works with private clients and families, family offices and businesses on a variety of international private law aspects. She advises clients on how best to structure their assets, including wealth preservation, tax and succession planning, mostly in an international context.
Before joining Interlaw Monaco, May worked as an associate at international law firms in New York and in Paris. She speaks French, Italian and English.

Jonathan J Longcroft
Associate, Thorsteinssons LLP
[email protected]
https://www.linkedin.com/in/jonathan-longcroft/

Jonathan J Longcroft maintains a varied Canadian tax law practice with an emphasis on corporate and international tax planning at Thorsteinssons LLP, Canada’s largest law firm practising exclusively in taxation law. He completed his undergraduate degree with honours in economics at Harvard University in 2015 and obtained his JD/MBA from the University of British Columbia in 2021. Jonathan practises out of Thorsteinssons LLP’s office in Vancouver, British Columbia.

Joshua Mangeot
Partner, Harneys
[email protected]
https://www.linkedin.com/in/josh-mangeot-b45b5148/

Joshua Mangeot is a partner in Harneys’ British Virgin Islands (BVI) transactional practice group.
Josh is regarded as a leading specialist on the BVI economic substance requirements. He regularly advises leading global law firms, multinational groups, financial institutions and high-net-worth individuals on a wide range of commercial, corporate and financing matters.
Before moving to the BVI in 2014, Josh was an associate in Slaughter and May’s tax department. He also completed a secondment at the Financial Markets Law Committee established by the Bank of England, where he gained experience in financial regulatory issues. Josh is a Kennedy Memorial Scholar (2006–2007).
Josh is also a member of the International Business Structuring Association and the International Bar Association. He was recognised as a “next generation partner” in The Legal 500’s BVI regulatory and compliance rankings for 2023.

Elias Neocleous
Managing partner, Elias Neocleous & Co LLC
[email protected]
https://www.linkedin.com/in/elias-neocleous-58693166/

Elias Neocleous is the managing partner of Elias Neocleous & Co LLC, one of Cyprus’s largest law firms, renowned for its international expertise and jurisdictional knowledge across a broad spectrum of practice areas. Elias heads the firm’s corporate and commercial department, as well as the specialist banking and finance, tax and company management teams. He earned his law degree from Oxford University in 1991 and is a qualified barrister of the Inner Temple. Elias was admitted to the Cyprus Bar in 1993. His main areas of practice are banking and finance, company matters, international trade, intellectual property, trusts and estate planning and tax. Elias has extensive experience in providing international businesses with advice at the highest level. The Legal 500 describes Elias as a “consummate professional” who is “at the top of his game”. Elias speaks Greek, English and Spanish, and has numerous publications to his credit in corporate, taxation and trusts law.

Ken Loon Ong
Head, tax and private client services, Drew & Napier LLC
[email protected]
https://www.linkedin.com/in/ken-loon-ong/

Ken Loon Ong works with private clients to provide solutions to complex tax, succession and private wealth management issues. She also advises on tax aspects of corporate transactions, such as income tax, goods and services tax, stamp duty and property tax. Ken Loon assists clients with negotiations with the Inland Revenue Authority of Singapore (IRAS) and represents clients before the tax tribunals and Singapore courts. She has worked on a number of tax litigation cases that have led to landmark case law. Ken Loon’s clients come from across business sectors. She advises local and multinational corporate groups, financial institutions and investment funds on a broad range of transactions, including mergers and acquisitions, corporate structures and restructurings. Before joining Drew & Napier in 2008, she was a principal legal officer in the law division of the IRAS. She is recommended as one of Singapore’s leading tax lawyers by various leading international legal publications.

Marc Piano
Counsel, Harneys
[email protected]
https://www.linkedin.com/in/marcpiano/

Marc Piano is a member of the digital assets, investment funds, corporate and regulatory teams in Harneys’ Cayman Islands office. He is also admitted to practise in the British Virgin Islands. Marc’s digital asset practice involves complex corporate structuring, legal and regulatory analysis, commercial drafting and transactional execution. He also horizon-scans for and anticipates the implications of future relevant legal and regulatory developments at global standard-setting level and local implementation. His clients include numerous decentralised autonomous organisations (DAOs), regulated virtual asset service providers, layer 1 and layer 2 protocols, web3 projects, non-fungible token and digital asset marketplaces, metaverse platforms and token issuers. Before moving to the Cayman Islands, Marc worked as a fintech and corporate attorney in London.
Marc co-authored the first, second and third editions of the Law Society’s report “Blockchain: Legal and Regulatory Guidance”, focusing on smart contracts, Stablecoins, central bank digital currencies and DAOs.

Galyna Podoprikhina
Associate, WH Partners
[email protected]
https://www.linkedin.com/in/galyna-podoprikhina-2b257415b/

Galyna Podoprikhina is an associate at WH Partners. She is listed in the Associates to Watch category of the prestigious Chambers Fintech 2024 guide. Her primary practice areas are fintech, gaming and gambling, and intellectual property. Galyna primarily advises crypto-asset service providers, fintech companies, and gaming and gambling entities on the licensability of their activities. She assists with licence applications and conducts thorough reviews of policies, procedures and documentation to ensure compliance with regulatory requirements.
Galyna began her legal journey by earning an LLB (Hons) from the University of Malta in 2018. Coming from a maritime family and having a particular interest in shipping and logistics, she sought to expand her knowledge in this area at the Erasmus University Rotterdam, obtaining an LLM in commercial law with maritime and transport law specialisation in 2019. Continuing her eagerness to learn, in 2022 she also obtained a master of advocacy from the University of Malta.
During her time in Rotterdam, Galyna explored the potential applications of blockchain technology in logistics, sparking her interest in fintech. As a result, in addition to her academic achievements, she has completed several specialised courses, including the summer course on EU financial regulation from the Academy of European Law.

Bruce GA Pollock
Junior associate, VISCHER
[email protected]

Bruce GA Pollock is a tax adviser within VISCHER’s tax team in Zurich. His practice includes both domestic and international tax law. He advises companies and individuals on tax matters and has particular prior experience in advisory services relating to M&A tax.
He holds a doctorate as well as bachelor’s and master’s degrees in law from the University of Zurich. His dissertation dealt with the mitigation of systemic risk potentially caused by alternative investment funds, with a particular focus on hedge funds and private equity in Europe. Bruce is currently reading for an executive master’s degree in accounting at the University of Cambridge. In addition to his professional activities at VISCHER, Bruce is a lecturer at the University of Zurich and regularly holds lectures and case studies. He also routinely publishes academic papers in capital markets law and corporate law.

Christopher M Reimer
Partner, Long Reimer Winegar LLP
[email protected]
https://www.linkedin.com/in/christopher-reimer-28466023/

Christopher M Reimer’s practice consists primarily of private client services, including tax planning, estate planning and transactional areas of corporate law, trust and probate administration, situs planning and asset protection planning. Christopher is a fellow of the American College of Trust and Estate Counsel and former chair of STEP – United States of America, a global organisation with 17 branches and chapters in the United States. For publications and speaking Engagements visit http://lrw-law.com/?attorney=christopher-mreimer.

Tobias F Rohner
Partner, VISCHER
[email protected]
https://www.linkedin.com/in/tobias-f-rohner-6b38603/

Tobias F Rohner is a partner in VISCHER’s Zurich office and co-head of the tax team. He holds a doctorate in law from the University of St Gallen. He is an attorney and a Swiss-certified tax expert.
Tobias is a pioneer in the tax and legal analysis of digital assets, blockchain-based transactions and initial coin offerings. As a leading expert in VAT, Tobias’s accolades include a thesis on the deduction of input VAT and a co-editorship of the esteemed Swiss handbook on VAT law. His commitment to tax education and scholarship is reflected in his role as a lecturer at the University of Zurich and as a co-editor and co-author of the authoritative commentaries on Zurich tax law and Direct Federal Tax. Tobias’s contributions extend beyond the classroom and the courtroom. As a deputy judge at the Zurich Court of Tax Appeals, he plays a pivotal role in resolving large and intricate tax disputes.

Niklas JRM Schmidt
Partner, Wolf Theiss Attorneys-at-Law
[email protected]
https://www.linkedin.com/in/niklasjrmschmidt/

Niklas JRM Schmidt is a partner at the Vienna office of Wolf Theiss Attorneys-at-Law, where he heads the tax team. He has been admitted both as a lawyer and as a tax accountant. His areas of specialisation include tax, private clients and crypto assets. Niklas has been involved in the crypto space since 2013. He is the founder of the WT Crypto Academy, where he has trained more than 1,000 lawyers. He has published four books on various crypto-asset topics, is a member of the advisory board of the Digital Asset Association Austria, the current chair of STEP’s Digital Assets Special Interest Group and a past chair of the International Bar Association’s Private Client Tax Committee, where for more than a decade he has helped organise and grow a private client conference. Niklas has held more than 400 presentations at international conferences in the past 25 years.

Vanessa Schrum
Partner, Appleby
[email protected]
https://www.linkedin.com/in/vanessa-l-schrum-5a45a837/

Vanessa Schrum is a partner in Appleby’s private client and trusts practice in Bermuda. She qualified as a UK solicitor and is admitted to the bars of Bermuda and the British Virgin Islands. Vanessa advises on a range of trust and estate planning matters including Bermuda private and commercial trust structures, private trust companies and the administration of estates. She is a director of several trust companies (both private and licensed) and a protector. Vanessa is a member of STEP, the International Tax Planning Association (ITPA) (serving as editor of the Bermuda section of ITPA Portfolio of Laws) and the Bermuda trusts law reform committee. She is on the editorial board of The International Family Offices Journal. Vanessa is ranked Band 1 in Chambers Global High Net Worth Guide, listed as a Legal 500 leading Individual and is included in the Private Client Global Elite directory. She has received two Citywealth Powerwomen awards.

Ching Ling Seah
Director, tax and private client services, Drew & Napier LLC
[email protected]
https://www.linkedin.com/in/ching-ling-seah-7992441b6/

Ching Ling Seah’s principal areas of practice are tax, trusts and estate planning. She assists both local and foreign clients with estate planning, which includes, among other things, advising on their wills, establishing family and philanthropic trusts, drafting family constitutions and setting up private trust companies and family offices. She also advises them on tax efficient structures for succession planning. Ching Ling also advises trust companies on tax, trusts and compliance matters.
She is ranked as a next generation partner for private wealth and family law for three consecutive years by The Legal 500 Asia Pacific, and is also ranked for Global Leader: Private Client 2023 and National Leader: Southeast Asia: Private Client 2023 by Who’s Who Legal.

Claudia Shan
Barrister and solicitor
[email protected]
https://www.linkedin.com/in/claudiashan/

Claudia Shan is a New Zealand barrister and solicitor. She is a full member of STEP and is a respected author and contributor to international journals and publications. Claudia is recognised as a specialist lawyer by the Law Association and has been reappointed as committee member of their trust law committee and the anti-money laundering and combating the financing of terrorism law committee. She completed her conjoint degrees BCom/LLB at the University of Auckland.
Before entering practice in two leading New Zealand law firms, Claudia worked in the Auckland office of Ernst & Young, focusing on tax. She also worked in Guernsey for almost six years for two leading offshore law firms and at the time was enrolled and admitted to practise as a solicitor of the Supreme Court of England and Wales. Claudia specialises in all aspects of trust, private client, family business, family office and international wealth planning. She advises clients in respect to succession, asset protection, administration, governance, restructuring and winding-up/termination of clients’ personal, investment and business structures including trusts, companies and limited partnerships. Her cross-border expertise extends to advising on establishing and managing structures to hold domestic and/or international assets in multi-jurisdictional structures. She also works with clients (including trustees, fiduciaries, financial institutions and reporting entities) to help ensure that their structures (or the structures they manage) are compliant with all local and international compliance laws and regulations.

Amy M Staehr
Partner, Long Reimer Winegar LLP
[email protected]
https://www.linkedin.com/in/amy-staehr-92440433/

Amy M Staehr is a partner at the law firm of Long Reimer Winegar LLP in Jackson, Wyoming. Her practice focuses on trust, estate and tax planning, with an emphasis on international issues, wealth succession and preservation, state income tax, private trust companies and statutory foundations. She is licensed to practise in Wyoming, Colorado and California. Amy is a fellow of the American College of Trust and Estate Counsel and secretary of STEP USA, a global organisation with 17 branches and chapters in the United States. For publications and speaking engagements visit https://lrw-law.com/attorneys/amy-m-staehr/.

Hannah Tildesley
Partner, Appleby
[email protected]
https://www.linkedin.com/in/hannah-tildesley-99028456/

Hannah Tildesley is a partner in the dispute resolution department in the Bermuda office of Appleby. Hannah specialises in international commercial litigation, with a particular focus on contentious trust disputes, banking and funds litigation and director and shareholder disputes. Many of the matters in which she is instructed are multi-jurisdictional and frequently involve complex cross-border issues and conflict of laws. Hannah often works alongside leading onshore law firms and barristers.

Marcél Treurnicht
Senior associate, Walkers
[email protected]
https://www.linkedin.com/in/mt-solicitor/

Marcél Treurnicht is a senior associate in the international private client and trusts team of Walkers in Guernsey. He is also an active participant in Walkers’ global fintech group. Marcél is a dual-qualified lawyer in South Africa and England and Wales with several years’ experience working in Cape Town, Hong Kong and Guernsey. It was during his tenure in Hong Kong in 2018 that he first delved into the crypto assets space. Here, he offered advisory services to high-net-worth individuals regarding the incorporation of crypto assets within complex private wealth structures for purposes of asset protection, tax mitigation and succession planning.
More recently, Marcél worked with prominent decentralised autonomous organisations regarding the use of trusts and foundations for purposes of (among other things) grant-making and protection of intellectual property. Additionally, Marcél extends his expertise to encompass broader consultation work, including risk mitigation strategies for large multinational fiduciaries engaged with crypto assets.

Paul van de Ven
Senior associate, BUREN
[email protected]
https://www.linkedin.com/in/vandevenpaul/

Paul van de Ven is a lawyer at BUREN and specialises in business law and financial law (banking and securities). He advises banks, financial institutions, investment companies, sponsors and borrowers in relation to financing and restructuring transactions and regulatory issues. Paul graduated from Tilburg University in international business law in 2016 (cum laude). In 2019 he successfully completed the Law Firm School.

Jerome Wilson
Partner, Appleby
[email protected]
https://www.linkedin.com/in/jerome-wilson-385895123/

Jerome Wilson is a partner in the corporate department of Appleby’s Bermuda office and leads the technology and innovation practice in Bermuda. His practice includes, but is not limited to, comprehensive advice in connection with all aspects of carrying on digital asset business in Bermuda, advising on complex shipping matters, ship financing, representation of lenders, borrowers and equity sponsors in bespoke cross-jurisdictional transactions and other general matters, with specialties in public companies, telecommunications and asset-based acquisition and working capital financing. Jerome is also president of the Bermuda Bar Association.

Violet Yu
Associate, Cone Marshall Limited
[email protected]
https://www.linkedin.com/in/violet-yu-20a611160/

Violet Yu is an associate in the New Zealand legal team of Cone Marshall Limited. She holds a conjoint degree of bachelor of laws and bachelor of arts. She is a full member of STEP. She was admitted as a solicitor and barrister in New Zealand in 2015. Violet has practised in the area of trusts and estates for number of years. She worked for leading law firms in New Zealand before joining Cone Marshall Limited. During her years of practice, she has gained experience in providing advice on asset and estate planning, trust and estate administration.