With increasing political uncertainty, evolving tax landscapes, and the proliferation of special tax regimes designed to attract the wealthy, ultra-high-net-worth individuals (UHNWIs) now have more options than ever when selecting a country of residence. As international relocation becomes more common, advisers must take a holistic approach to guide clients through the complex legal, tax, and succession implications of cross-border moves.

Co-published with STEP, this comprehensive new edition features insights from leading private client advisers across key jurisdictions worldwide. It provides expert analysis of the legal and tax considerations involved in inbound and outbound relocations of UHNWIs, covering critical aspects such as:

Immigration – Residency and citizenship pathways
Taxation – Impact of relocation on personal and business taxation
Succession – Estate planning and inheritance rules
Family Law – Implications for marital property, divorce, and children
This new edition includes 23 country-specific chapters, with new chapters featured including Brazil, the Cayman Islands, Jersey, Malta, Mexico, and the United Arab Emirates. In addition, specialised chapters address broader international issues, including succession and family law issues triggered by relocation, ramifications from the movement of works of art, and the impact of the relocation of UNHWIs for trustees.

Designed for lawyers, bankers, tax advisers and all professionals working with UHNWIs, this book serves as an essential reference for navigating the legal and financial complexities of international residence planning.

Daniel Altneu
Partner, Bedell Cristin
[email protected]
https://www.linkedin.com/in/daniel-altneu-65b889127/

Daniel Altneu offers a full private client service that focuses on his extensive experience of assisting high-net-worth and ultra-high-net-worth individuals and families with their acquisition of residency and citizenship in the Cayman Islands, and on relocating and establishing businesses and family offices.
Daniel is ranked as a Next Generation Partner (The Legal 500 Caribbean 2025) and as Up and Coming (Chambers High Net Worth Guide 2024). He prides himself on building long-term relationships with his clients and has a proven track record of effectively servicing their every legal need on a full-service concierge basis, both in advance of their arrival and for many years after their establishment in the Cayman Islands. Daniel is a fellow Investment Migration Council member, a founding member of the International Immigration Lawyers Network and the Cayman Islands’ residency-by-investment representative on the UGlobal Writers Council. He is a qualified trust and estate practitioner (TEP) and a full member of STEP.

Daniel Appleby
Managing director, Speed and Stracey Lawyers
[email protected]
https://www.sslaw.com.au/our-people/

Daniel Appleby is managing director at Speed and Stracey Lawyers in Sydney, Australia. He addresses complex tax issues for some of Australia’s most successful families and their businesses, investment and business structuring, estate and succession planning, tax controversy and audit. Daniel has extensive experience in business and trust advisory, complex estate and business succession planning – both domestic and international, philanthropic structures and investment structures.
He is an academician of the International Academy of Estate and Trust Law, the only Australian international fellow of The American College of Trusts and Estate Counsel, and a member of the Law Council of Australia Tax Committee.

Maria Inês Assis
Partner, Abreu Advogados
[email protected]
https://www.linkedin.com/in/maria-in%C3%AAs-assis/

Maria Inês Assis has a degree in law from the Nova University Faculty of Law (2007). She is a professional partner in the tax team at Abreu Advogados. After concluding an LLM in international taxation from ITC, Leiden University in 2013, she specialised in international tax matters.
Maria has extensive experience advising individuals, family groups, entrepreneurs, family offices and trustees, ensuring the generational transfer of family assets in a tax-efficient manner. She also advises clients on relocations to Portugal, cross-border investment taxation and family business restructures, assisting clients in identifying how to structure their wealth, including real estate investments, as well as how best to manage their affairs in terms of wealth preservation and tax planning in a complex and ever-changing world.

Stéphanie Auféril
Founding partner, Arkwood SCP
[email protected]
https://www.linkedin.com/in/stephanie-auf%C3%A9ril-554809/

Stéphanie Auféril is a founding partner of Arkwood SCP. She was previously principal at Baker & McKenzie in Paris, in charge of wealth management practice. She advises families on all their wealth management tax matters, notably cross-border. Her expertise is particularly recognised in the following areas: French–US strategies, where she assists numerous US citizens with their relocation to France or investments in France, as well as French individuals relocating or investing in the United States; wealth planning via trusts for foreign families, notably US citizens with French connections; and assistance to families and family businesses in their structuring, development and estate planning in a domestic and international context.

Nuno Cunha Barnabé
Private client tax partner, Abreu Advogados
[email protected]
https://abreuadvogados.com/en/pessoas/nuno-cunha-barnabe/

Nuno Cunha Barnabé is a law graduate from the faculty of the University of Lisbon, where he has also lectured in tax, public finances and economics laws.
In over 25 years’ experience in tax law, mostly dedicated to wealth taxation, he has become specialised in advising high-net-worth individuals, family offices, private banking and asset manager businesses in Portugal and Portuguese-speaking countries on cross-border individuals’ taxation, estate planning and foreign investment matters.
Nuno is a full TEP member of STEP, where he chairs the international client SIG; an academician of the International Academy of Estate and Trust Law, in which he currently serves as council member; an international fellow of the American College of Trust and Estate Counsel; and a member of the International Fiscal Association, the Tax Advisors Europe and the American Bar Association.

Dean C Berry
Partner, Cadwalader, Wickersham & Taft LLP
[email protected]
https://www.linkedin.com/in/dean-berry-4515111a2/

Dean C Berry is head of the private client department at Cadwalader, Wickersham & Taft LLP in New York. He specialises in complex international trust and estate planning for US and non-US high-net-worth individuals and family groups. He works with clients and other advisers to develop effective and tax-efficient strategies for the preservation, governance and transfer of private wealth, using vehicles such as trusts, private companies, partnerships and foundations. Dean also represents professional fiduciaries, philanthropic donors and non-profit charitable organisations.
He is a frequent lecturer at seminars and conferences around the world, and is a member of STEP, the International Bar Association and the International Academy of Estate and Trust Law.

Rosanne Bonnici
Partner, head of tax and immigration, Fenech & Fenech Advocates
[email protected]
https://www.linkedin.com/in/rosannebonnici/

Rosanne Bonnici is a partner at Fenech & Fenech Advocates, heading the firm’s tax and immigration law department. She graduated as a Doctor of Laws in 1993, being later conferred a Master of Arts degree in financial services by the University of Malta.
Rosanne has practised law for over 30 years. In her practice she advises both corporate and private clients on domestic and international taxation, wealth and succession planning, immigration law, corporate law, trusts and foundations law.
Rosanne is a founder member, past deputy president, past chair of the technical committee and fellow of the Malta Institute of Taxation; founder member of the STEP (Malta) and IFA (Malta) branches; and elected council member, honorary secretary and member of the tax committee of the Institute of Financial Services Practitioners.

Claire Brisset
Partner, Alta Avocat
[email protected]
https://www.linkedin.com/in/claire-brisset-15609581/

Claire Brisset advises private clients, mostly non-residents, in national and international contexts. Her practice covers estate planning and real estate investments in France – with a focus on US and Middle Eastern clients. She also deals with the settlement of international successions and assists artists and sportsmen in a cross-border context.
Claire is a member of the International Bar Association. Prior to founding her own firm in 2023, Claire worked for eight years at Arkwood SCP. She graduated from Panthéon-Assas University in Paris and DJCE Caen University. She was admitted to the Paris Bar in 2016.

Rachael Burton
Senior associate, Hughes Fowler Carruthers
[email protected]
https://www.linkedin.com/in/rachael-burton-0a052384/

Rachael Burton advises on all areas of family law arising from the breakdown of a marriage including divorce, financial remedy proceedings and private law children matters. She also regularly advises on nuptial agreements with a cross-border element, frequently assisting clients to prepare one or two agreements to protect them in England as well as other common and civil law jurisdictions (most of Continental Europe). Prior to joining Hughes Fowler Carruthers, Rachael worked at an international corporate law firm. Her previous experience of working for corporate clients as well as directors allows her to bring a sense of commerciality to her cases. Rachael has experience working for a range of clients including ultra-high-net-worth individuals whose assets are held in a variety of structures and located in multiple jurisdictions.

Florentino Carreño
Partner, Cuatrecasas
[email protected]
https://www.linkedin.com/in/florentinocarreno/

Florentino Carreño is a partner at Cuatrecasas, based in Madrid, Spain. He is a private client and tax lawyer, and an expert in asset structuring between countries and generations. He also advises on structuring of family offices, private equity, hedge funds and insurance. An academician of the International Academy of Estate and Trust Law, and its president between 2020 and 2022, Florentino is also an elected international fellow of the American College of Trust and Estate Counsel.
He opened the London office of Cuatrecasas where he worked for three years. This experience has enabled him to acquire in-depth knowledge of common law wealth structures while advising national and international clients, especially UK, US, Canadian and Latin-American. Florentino lectures in tax law and European tax harmonisation at the University of Navarra and at the University Carlos III.

Terre Chua
Senior associate, Rajah & Tann Singapore LLP
[email protected]
https://www.linkedin.com/in/terre-chua-091a98151/

Terre Chua is a specialist in trust and private wealth, advising ultra-high-net-worth individuals and leading trust companies on estate planning, succession and wealth structuring. He has extensive experience establishing multigenerational and charitable trusts, family offices and fund structures tailored to complex client needs. His practice also includes advising on FATCA and CRS compliance, preparing wills and lasting powers of attorney, immigration applications (including under the Global Investor Programme), and philanthropic planning. Terre is effectively bilingual in English and Mandarin and is adept at serving a diverse, international clientele. He has helped establish over 100 family offices and is known for delivering discreet, end-to-end private client solutions. Terre is part of the private wealth practice recognised as Best Private Client Team in Southeast Asia by the WealthBriefingAsia Awards 2022.

Ruth Cornett
Senior director, heritage and taxation advisory service, Christie’s
[email protected]
https://www.linkedin.com/in/ruth-cornett-35aab624/

Ruth Cornett is the head of the heritage and taxation advisory service at Christie’s in London. She originally trained as an art historian and worked as a curator in the V&A Museum, London before changing career to study law and tax. Ruth is a chartered tax adviser (CTA) and a qualified trust and estate practitioner (TEP). She has advised clients on a range of tax matters with a particular emphasis on capital gains tax, inheritance tax and the taxation of works of art.
Ruth has lectured for Christie’s Education and STEP on tax and heritage matters and has contributed to leading publications in these fields. Ruth sits as an observer on the tax and political committee of Historic Houses (HH), and is deputy chair of the trustees of the Huguenot Museum, Rochester.

Dominique De Bie
Counsel, Tiberghien
[email protected]
https://www.linkedin.com/in/dominique-de-bie-1961a26/

Dominique De Bie has a master’s degree in law from KU Leuven. She completed a complementary master’s in notarial law in 2007 and a postgraduate degree in estate planning at the Vrije Universiteit Brussels in 2010. She is a member of the Antwerp Bar and the Tiberghien estate team. She worked as a part-time assistant at the Rector Dillemans Family Estate Law Institute from 2012 to 2016.
Dominique specialises in the civil law and private international law aspects of estate planning, matrimonial property law, donations, wills, inheritance law, and the associated taxation in terms of gift and inheritance tax. She has expertise in powers of attorney (care proxy) in both national and international contexts. Dominique provides advice and drafts tailored deeds and documents, based on personal, family and asset-related concerns. She works directly with clients as well as in a supportive role for trusted advisers.
She regularly speaks at seminars and is the author of articles on wealth planning in Belgian and international journals.

Xavier de Sarrau
Managing partner, Gordon S Blair Law Offices
[email protected]
https://www.gordonblair.com/equipiers/xavier-de-sarrau/

Xavier de Sarrau is recognised as an international expert on family governance matters. He has authored several articles on the matter and has been a speaker at various conferences and forums.
Xavier is also an expert in succession and estate planning, as well as asset protection mechanisms, and he serves as director, trustee or protector of several family or private groups based in Europe, the United States and Asia.
Through his involvement in the setting up and management of sophisticated private client structures, Xavier has acquired a unique handson experience of such organisations.

Rebecca Diacono
Partner, tax and immigration law department,
Fenech & Fenech Advocates
[email protected]
https://www.linkedin.com/in/rebecca-diacono-685196b8/

Rebecca Diacono is a partner at Fenech & Fenech Advocates, forming part of the firm’s tax and immigration law department. Rebecca has worked within the tax and immigration law department of Fenech & Fenech Advocates since 2014. She obtained her Doctor of Laws in 2016 and was admitted to the bar in 2017. She has also successfully completed the Malta Institute of Taxation Professional Certificate in Taxation and was awarded a postgraduate diploma in financial services.
Rebecca advises both corporate and private clients on domestic and international taxation, wealth and succession planning, immigration law, corporate law, trusts and foundations law. She is also a member of professional bodies, being also an active member of the personal tax committee of the Malta Institute of Taxation and the tax committee of the Institute of Financial Services Practitioners.

Elina Filippou
Partner, Zepos & Yannopoulos
[email protected]
https://www.linkedin.com/in/elina-filippou-aa87575b/

Elina Filippou is a partner at Zepos & Yannopoulos and heads the firm’s private clients practice. With more than 20 years of experience in international taxation, she works with high-net-worth individuals, their family offices, asset managers and advisers, focusing on asset structuring and multi-generational estate planning. Residence and mobility accounts for a significant part of Elina’s work, particularly after the introduction of the lump sum taxation regime in Greece, which has been attracting individuals of diverse backgrounds and origins into the country. She is widely recognised as a leading tax practitioner in Greece, with consistent recognition in major professional directories and is a member of the firm’s executive committee.
Elina’s academic qualifications include a postgraduate diploma in tax law from the Athens University of Economics and Business, an LLM in banking and finance law from University College London, and a bachelor’s degree in law from the University of Athens.

Alessandro Amadeu da Fonseca
Partner, Mattos Filho
[email protected]
https://www.linkedin.com/in/alessandro-amadeu-da-fonseca-46801254/

Alessandro Amadeu da Fonseca advises companies and high-net-worth individuals on restructuring matters and efficient tax structures in line with Brazilian law and international treaties. He is experienced in corporate governance, estate and succession planning as well as tax, corporate and family law advice. He also counsels clients on the tax implications of M&A transactions and corporate financial reporting. Alessandro is a member of the American College of Trust and Estate Counsel and an officer at STEP Brazil and TEP.

Richard Frimston
Consultant, Russell-Cooke LLP
[email protected]
https://www.linkedin.com/in/richard-frimston-7452b921/

Richard Frimston is a consultant in the private client team at Russell-Cooke. He advises clients in relation to their estate planning, wills, probate and tax planning issues, and offers notary public services. His areas of expertise include cross-border estates and international private law issues.
Richard is a well-known commentator on cross-border issues and has given evidence to both the House of Lords and the EU Parliament on various cross-border matters, and acted on high-profile cases in this area.

Wei Lun Gan
Associate, Rajah & Tann Singapore LLP
[email protected]
https://www.linkedin.com/in/wei-lun-gan-968127196/

Wei Lun Gan is an associate in the tax and private wealth practice at Rajah & Tann, Singapore, specialising in wealth preservation, estate planning and sophisticated tax advisory. He advises high-net-worth individuals and families across a comprehensive range of private wealth matters, including establishing and structuring family offices, the creation and administration of trusts, and drafting wills and lasting powers of attorney. Leveraging his deep understanding of tax structures and regulatory frameworks, Wei Lun provides strategic guidance on tax-efficient succession planning, ensuring optimal compliance and asset protection.
He also provides strategic counsel on immigration matters related to wealth and succession planning, guiding clients through residency solutions and relocation processes to enable seamless cross-border transitions while ensuring regulatory compliance. His client-centric approach ensures bespoke solutions that effectively safeguard wealth and legacy across generations. Wei Lun is effectively bilingual in English and Mandarin, enhancing his ability to serve a diverse international clientele with clarity and precision.

Pedro Gemal
Director, Sequent
[email protected]
https://www.linkedin.com/in/pedro-gemal/

Pedro Gemal has more than 12 years’ experience working with global families with complex fiduciary structures. Working together with key stakeholders, he provides support and expert assistance on bespoke solutions in a wide variety of scenarios, including private trust company governance and next-generation planning.

Andrew Godfrey
Partner, Russell-Cooke LLP
[email protected]
https://www.linkedin.com/in/andrew-godfrey-5470b71a/

Andrew Godfrey is a partner in the private client team at Russell-Cooke with a particular focus on cross-border matters. He advises on estate planning, estate administration, tax and trusts. He is STEP qualified and an ATT-qualified tax adviser.
Andrew regularly talks at conferences and seminars within the United Kingdom and abroad, and contributes to legal commentary.

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

Gerd D Goyvaerts is a senior partner at Tiberghien. His tax practice is mainly focused on private clients and covers professional and private estate taxation of Belgian entrepreneurs and high-networth individuals, international corporate and private tax planning for private clients, death duties and estate planning, and tax-inspired migration from and to Belgium. He focuses and has a special interest in tax issues relevant to Anglo-Saxon trusts, foreign and Belgian foundations and offshore entities. He is a leading practitioner in voluntary disclosure proceedings, anti-money laundering legislation and the negotiation of tax settlements with the authorities related to private wealth.
Gerd regularly speaks and publishes on private-client-related tax issues. He is a member of the International Bar Association and the current presiding chair of the private client tax committee, president of the Belgian Association of Tax Lawyers, an international fellow of the College ACTEC and a member of the International Academy of Estate and Trust Law. In his younger years he was the president and vice-president of the tax commission of the Association Internationale des Jeunes Avocats.

Guillaume Grisel
Partner, Schellenberg Wittmer
[email protected]
https://www.linkedin.com/in/guillaume-grisel-ll-m-cambridge-ph-d-a3a8667/

Dr Guillaume Grisel is a partner at the leading Swiss business law firm Schellenberg Wittmer. He deals with international estate, tax, immigration, banking and art law, often between Switzerland and the United Kingdom, the United States, the Middle East and East Asia. Guillaume advises ultrahigh- net-worth individuals, expats, international artists and sportsmen and art collectors. He also advises financial institutions (trust companies, wealth managers) in regulatory and compliance matters.
Guillaume regularly acts as foundation board member or protector of trusts. He is vice-chairman of the Swiss and Liechtenstein STEP Federation. He used to act as chairman of the Lausanne Chapter of the British-Swiss Chamber of Commerce.
Guillaume regularly lectures at seminars and conferences, and has published several books and articles. In particular, he wrote the only comprehensive legal and tax textbook on trusts in Switzerland (Le Trust en Suisse, Zurich 2020).

Matt Guthrie
Partner, Ogier (Guernsey) LLP
[email protected]
https://www.linkedin.com/in/matt-guthrie-30317b37/

Matt Guthrie is based in Guernsey and leads Ogier’s private wealth team globally. He specialises in advising high-net-worth families, trust companies and family offices in relation to succession planning and structuring through trusts, foundations and other vehicles. His practice is truly international and he works with families and fiduciary businesses in Europe, the Middle East, the United States and the United Kingdom. Matt is frequently engaged by clients to design and implement bespoke cross-border structures, to restructure existing trusts and to advise trustees in relation to complex matters and disputes. He also advises clients in relation to their international reporting requirements, economic substance and automatic exchange of information between jurisdictions. He is a member of the International Academy of Estate and Trust Law and a member of STEP.
Matt is the co-author of Guernsey Trust Law, the only book dealing exclusively with trust and foundations under Guernsey law, which was published by Hart in 2020.

Mark Harper
Partner, Hughes Fowler Carruthers
[email protected]
https://www.linkedin.com/in/markharper2/

Mark Harper is a divorce specialist at Hughes Fowler Carruthers in London, particularly international cases involving trusts and prenups.
He was president of the European Chapter, International Academy of Family Lawyers from 2014 to 2016. He is co-author of International Trust and Divorce Litigation (3rd edition) and Same Sex Marriage and Civil Partnerships: The New Law (LexisNexis).
Mark has been ranked in the Top 10 divorce lawyers in Spear’s Family Law Index since 2013 and Chambers HNW Guide, describing him as having “the intellectual rigour to outwit every opponent in a jurisdiction case”, that “he does not care whose toes he treads on in pursuing his clients’ objectives” and that he is “an extremely good lawyer who is a go-to on difficult financial cases and trusts”. One source enthused that he is “a very efficient lawyer, who has a full understanding of the different foreign laws systems, which is the key for international family cross-border cases”.

Jonathan Hughes
Executive partner, client solutions and global head of local legal services, Ogier (Jersey) LLP
[email protected]
https://www.linkedin.com/in/jonathan-hughes-70923916/

Jonathan Hughes is executive partner, client solutions and global head of local legal services at Ogier. His practice covers private client and corporate relocations for ultra-high-net-worth individuals across Ogier’s global network; advising family offices, businesses and corporates (including fund managers, private equity and entrepreneurs); private client legal and fiduciary services (including luxury assets in the real estate, aviation and marine sectors); and commercial real estate, development projects and property finance.

Sakura Ji
Senior associate, Zhong Lun Law Firm
[email protected]
https://www.linkedin.com/in/sakura-ji-718b9957/

Sakura Ji is a senior associate in the tax and wealth planning practice of Zhong Lun Law Firm and specialises in providing international legal and tax services to individuals and companies. Her work covers various tax aspects of cross-border transactions. Sakura also advises private clients on wealth planning and individual tax compliance and planning.
In addition, Sakura advises clients on regulatory and legal aspects of cross-border investments and wealth planning such as those related to foreign investment law, corporate law and foreign exchange.

Dominic Lawrance
Partner, Charles Russell Speechlys
[email protected]
https://www.linkedin.com/in/dominic-lawrance-a0570225/

Dominic Lawrance is particularly recognised for advising successful internationally mobile individuals who are currently UK residents or are planning on moving to the United Kingdom. He has extensive experience with the creation of non- UK resident structures and solutions for the holding and management of wealth. Together with his colleague Catrin Harrison,
Dominic writes Clarke’s Offshore Tax Planning, a comprehensive guide to this area of law, which is widely recognised as a key resource by other UK tax advisers, wealth managers and offshore trustees.

Samy Lazarov Schipper
Partner, Chevez Ruiz Zamarripa
[email protected]
https://www.chevez.com/En/Profile?id=50

With over 22 years of experience in tax, Samy Lazarov Schipper is focused on consulting and planning for domestic and foreign companies, as well as individuals and family offices. He regularly advises investment funds and investors on the structuring of suitable investments in Mexico.
Samy also has extensive experience in advising on proper asset protection of individuals and their families, as well as on orderly estate planning. Among his most important areas of expertise are the development of tax strategies and restructurings in Mexico and abroad, as well as the preparation of tax opinions, participation in corporate acquisitions, mergers, spin-offs and infrastructure projects.
Samy was a faculty member of the Public Accounting School teaching corporate taxation at Universidad Iberoamericana. He is an active member of STEP Mexico, Global Leaders Wealth Management Forum and IFA Mexico.

Nikos Maltezos
Senior associate, Zepos & Yannopoulos
[email protected]
https://www.linkedin.com/in/nikos-maltezos/

Nikos Maltezos is a senior associate at Zepos & Yannopoulos, working exclusively with private clients and their family officers and advisers. He has developed a strong expertise in the field of tax residence, working with a vast spectrum of international families on global mobility projects.
He has been involved in numerous cases of individuals relocating to Greece under the lump sum taxation regime, ever since the introduction of the regime in 2020. Nikos has deep expertise in wealth and estate planning of international families with Greek links, and advises clients on the use of trust structures and private foundations for asset protection, wealth preservation and succession planning.
He is admitted to the Athens Bar Association and is authorised to practise before the Court of Appeals. Nikos holds an LLM in law and economics from Queen Mary University of London, an LLB from the University of Athens, and a Professional Certificate in Tax Law from PwC Academy Athens.

Samantha Morgan
Partner, RMW Law LLP
[email protected]
https://rmwlaw.co.uk/people.html

Samantha Morgan qualified as a solicitor in 1993. She is a leading global specialist in advising international family offices on all aspects of UK tax, fiduciary and reporting duties. She also advises on multi-jurisdictional tax and trust issues, as well as complex trust and private investment structures.
Samantha is also very active in public policy work, having advised several offshore and onshore jurisdictions on tax and trust legislation. She has worked with the Society of Trust and Estate Practitioners for many years, specifically in relation to the FATF Guidance for Trust and Corporate Service Providers, the OECD’s implementation of CRS, and HMRC’s consultation on DAC6, MDR and the implementation of AMLD5. She was awarded the STEP 2023 Private Client Award for Outstanding Contribution to the Profession.

Despina Mourouti
Associate, Zepos & Yannopoulos
[email protected]
https://www.linkedin.com/in/despinamourouti/

Despina Mourouti is an associate at Zepos & Yannopoulos, where she specialises in estate and succession planning, tax residence, relocation strategies and immigration law. She works closely with high-net-worth individuals and multinational families, providing comprehensive legal advice on wealth management, international tax issues and cross-border succession planning. Despina also offers guidance on residency and citizenship matters, ensuring clients are informed about their relocation options and the relevant legal frameworks.
She is admitted to the Athens Bar Association. Her academic background includes an LLM in private international law and law of international business transactions from the National and Kapodistrian University of Athens, as well as a bachelor’s degree in law from the University of Nicosia.

Clifford Ng
Co-managing partner, Zhong Lun Law Firm LLP
[email protected]
https://www.linkedin.com/in/clifford-ng-a9105381/

Clifford Ng is a leader in the private client industry in Hong Kong, having worked with some of Asia’s leading businesses and families for over 30 years. He provides strategic advice on crossborder transactions and investments, tax, regulatory, estate planning, asset preservation and governance. Clifford is noted for his innovative solutions to complex issues that are cost-effective, administratively simple and workable in the long term. He leads an award-winning team experienced in multi-jurisdiction transactions and handling a broad range of issues including asset protection, investment strategies, trust and estate litigation up to the Court of Final Appeal in Hong Kong, securities regulatory issues, family estate battles and creditor claims.
Dedicated to educating others on private client issues, Clifford is an active member of the Society of Trust and Estate Practitioners Hong Kong, having served on its executive committee as well as its Legislation and Policy and Wills and Estates subcommittees.

Peter Ni
Partner, Zhong Lun Law Firm
[email protected]
https://www.linkedin.com/in/nipeter/

Peter Ni is a senior partner at Zhong Lun Law Firm, a top Chinese law firm with 2,500 lawyers. He is the founder of the firm’s tax and wealth planning practice and has almost 30 years of experience, including nine years in the United States. Peter has continuously been ranked as a Band 1 tax lawyer and a Band 1 private client lawyer by leading international directories such as Chambers and The Legal 500.
In addition to his Chinese legal education, Peter holds an LLM in corporate law from Harvard Law School and an LLM in US taxation from NYU Law School. He is chair of STEP China Committee, former vice chair of the tax committee of the Chinese Bar Association, a former officer of the IBA tax committee, and an international member and fellow of two other prominent international legal organisations specialising in wealth planning (ACTEC and TIAETL). Peter is qualified to practise law in both China and the United States.

Donatello Pirlo
Managing partner, Statura
[email protected]
https://www.linkedin.com/in/donatello-pirlo-ll-m-tep-9539b0108/

Donatello Pirlo has over 25 years’ experience advising private clients on trust structuring, international taxation and wealth planning. He specialises in assisting high-net-worth individuals and families with cross-border tax and estate planning.
As the founder of Statura, Donatello has played a key role in establishing the firm’s presence in the UAE, providing strategic guidance to private clients seeking to relocate to the UAE. He holds an LLM in international taxation from the London School of Economics and Political Science with a particular focus on international and comparative trust law, is a qualified trust and estate practitioner (TEP) and a member of STEP London.

Vikna Rajah
Partner, head tax and private wealth, Rajah & Tann Singapore LLP
[email protected]
https://www.linkedin.com/in/vikna-rajah/

Vikna Rajah is acclaimed as a leading tax, trust and private wealth lawyer in Southeast Asia and is recognised as the go-to lawyer for novel, complicated cross-border estate planning and structuring.
He is regularly engaged to advise leading trust companies and ultra-high-net-worth families on creating family offices and multi-generational trusts that address their succession planning needs, thereby ensuring the smooth transition of the management and ownership of operating companies to preserve their value. Vikna has been ranked a “Leading Individual” for private wealth by The Legal 500 Asia-Pacific 2017–2024 and a Band 1 Lawyer in private wealth law by Chambers High Net Worth Guide 2018–2024.
He is also recognised as one of the top 15 private wealth lawyers by Asian Legal Business 2022 and one of the world’s top 250 private client lawyers by ALM’s Private Client Global Elite Directory 2020–2024.

James Riby
Partner, Charles Russell Speechlys
[email protected]
https://www.linkedin.com/in/james-riby/

James Riby advises clients from all types of family arrangements and relationships. He is also a trained mediator and collaborative lawyer.
James has been ranked in Chambers High Net Worth Guide, Spear’s Wealth Management – Rising Stars of Wealth Management Index, Citywealth’s Leading Family and Matrimonial Lawyers’ Index and recognised as a Key Lawyer in The Legal 500.
His work covers cohabitation, nuptial agreements, civil partnerships, separation, divorce and the financial consequences of the same; financial claims on behalf of children; and child arrangements (custody) issues, and child abduction and relocation.
James is most well-known for his experience and expertise in complex cross-border jurisdiction matters, claims against offshore trusts and the interplay between family law and insolvency issues. He was a member of Resolution’s Brexit Working Party and is co-author of the Lexis guide for insolvency practitioners on matrimonial financial law.

Corinne Ricciardella
Partner, head of tax practice, Gordon S Blair Law Offices
[email protected]
https://www.linkedin.com/in/corinne-ricciardella-10651046/

Corinne Ricciardella has a broad tax practice and advises on a range of international tax matters affecting private clients in respect of their private investments, business projects and estate planning.
She has acquired extensive experience in advising on pre-immigration tax planning for new Monaco residents, notably on the reorganisation of foreign holding structures owning Monaco or French real estate and movable assets, as well as succession planning.
Corinne also has a strong practice of crossborder transactional tax law. She advises successful entrepreneurs, international groups and private equity funds in relation to their business and development projects, with an emphasis on mergers and acquisitions as well as group reorganisations, including the negotiation of tax rulings before the tax authorities.

John Riches
Partner, RMW Law LLP; Withers LLP
[email protected]
https://www.linkedin.com/in/john-riches-93014415/

John Riches qualified as a solicitor in 1985. He has spent over 40 years working with international family offices and structuring the personal affairs of UK residents and resident nondomiciled families. He is regularly ranked in the top tier of private client lawyers globally.
John is also very active in public policy work, particularly with the Society of Trust and Estate Practitioners, and advises HMRC, the OECD and the Financial Action Task-Force. He is president of the International Academy of Estate and Trust Law.

Ana Sofía Ríos Artigas
Partner, Chevez Ruiz Zamarripa
[email protected]
https://www.linkedin.com/in/ana-sof%C3%ADa-r%C3%ADos-artigas-16882643/

Ana Sofía Ríos Artigas is a partner at Chevez Ruiz Zamarripa, where she focuses on corporate and civil law, with a strong emphasis on advising private clients, family offices and closely held businesses. Her practice includes corporate governance, mergers and acquisitions, and corporate restructures, as well as the design of legal structures for wealth preservation and succession planning.
She regularly advises high-net-worth individuals and family groups on asset protection, estate planning and intergenerational wealth transfer, both in domestic and cross-border contexts. Ana Sofía is recognised as a Next Generation Partner in Wealth Management by The Legal 500 for her work with high-net-worth individuals and family-owned businesses.
She serves on the boards of directors of Mexican and international companies across a range of industries, is a frequent speaker at national and international conferences, and contributes regularly to leading legal publications.

Carlo Stefano Rota
Partner, Statura
[email protected]
https://www.linkedin.com/in/carlo-stefano-rota-1814507b/

Carlo Stefano Rota is a highly experienced tax adviser specialising in UAE and international taxation. His expertise spans direct and indirect taxes, cross-border tax planning, and structuring solutions tailored to high-net-worth individuals and family offices.
Since relocating to Dubai in 2013, Carlo has founded and led a distinguished UAE-based tax and accountancy practice. He is now part of Statura, where he contributes his deep technical expertise to the firm’s strategic initiatives in UAE taxation.
A chartered accountant and a member of the Association of International Accountants in the United Kingdom, Carlo is also a licensed tax adviser in the UAE.

Elie S Roth
Partner, Davies Ward Phillips & Vineberg LLP
[email protected]
https://www.linkedin.com/in/elie-roth-9b259b6b/

Elie S Roth is a partner and head of the tax and private client practice groups at Davies in Toronto. His practice concentrates on all aspects of domestic and international tax planning, corporate taxation and private client matters. He has also represented taxpayers in tax audits and tax litigation proceedings at all levels of Canadian courts, including the Supreme Court of Canada.
Elie teaches international tax law and taxation of real-estate transactions as an adjunct professor at Osgoode Hall Law School. He speaks frequently at legal conferences on taxation issues in Canada, the United States and Europe. He is co-author of the textbook Canadian Taxation of Trusts (Canadian Tax Foundation, 2nd edition, 2025), among other books and publications. Elie is a member of the International Fiscal Association Canada Council, a former governor of the Canadian Tax Foundation, vice president and member of the taxes committee of TIAETL and an international fellow of ACTEC.

Nicola Saccardo
Partner, Charles Russell Speechlys
[email protected]
https://www.linkedin.com/in/nicola-saccardo-07479b12b/

Nicola Saccardo is admitted to practise in Italy as a lawyer and as a chartered accountant, and in England and Wales as a solicitor. He practises in the London and Milan offices of the firm. His areas of expertise are Italian tax law with a focus on taxation of trusts, estates and high-net-worth individuals; relocation of high-net-worth individuals; estate tax planning; and international and EU tax law. He also advises on estate planning.
Nicola is the chair of the tax committee and vice president of the International Academy of Estate and Trust Law, a member of the international estate planning committee of the American College of Trust and Estate Counsel, the former chair of the international client global SIG steering committee of STEP, a member of the cross-border estates global SIG steering committee of STEP and a member of the advisory council of the family offices committee of the Chicago Bar Association.
He is the editor of The International Family Offices Journal, the editor of Global Mobility of Ultra-High-Net-Worth Individuals and the co-editor of Family Offices (all published by Globe Law and Business Limited and STEP). Additionally, he is the editor of the Tax Implications of Brexit and the co-editor of International Succession Laws (both published by Bloomsbury).
Nicola speaks frequently at legal conferences and is ranked as the leading Italian expert in several legal directories. In 2023 he won the 2023 Chambers High Net Worth Awards as Foreign Jurisdiction Expert, and he was listed in the Eprivateclient 50 Most Influential.

Kunal Savani
Partner (taxation), Cyril Amarchand Mangaldas
[email protected]
https://www.linkedin.com/in/kunal-savani/

Kunal Savani is a partner in Cyril Amarchand Mangaldas’s tax and private client practice. He is a qualified chartered accountant and a lawyer. He specialises in tax law relating to family settlements and constitutions, trusts, wills, gifts and succession planning. Kunal has almost two decades of expertise in various aspects of direct tax, such as corporate tax, international tax and M&A transactions. He has been recognised as “Key Lawyer” in Tax and Private Client by The Legal 500 for 2025, named in the “Top 30 Indian Advisors and Managers 2025” by Citywealth and as “Recommended Lawyer Tax” by The Legal 500 Asia Pacific 2022 to 2024. His extensive knowledge has made him a reliable adviser for tax matters, helping individuals and businesses navigate the complexities of tax law.

William S Schaaf
Special counsel, Cadwalader, Wickersham & Taft LLP
[email protected]
https://www.linkedin.com/in/william-schaaf-2a81a51a1/

William Schaaf is a special counsel in Cadwalader’s private client department. He advises US and non-US individuals, families and fiduciaries on a broad range of matters, including US and international trust and estate planning; US income, estate, gift and generation-skipping transfer tax planning; business succession planning; and charitable giving.
William is a member of the American Bar Association (section on real property, trust and estate law) and the New York State Bar Association (trusts and estates law section). He graduated with a BA from Haverford College, and earned his JD from the University of Pennsylvania Law School and his LLM in taxation from New York University School of Law. He is admitted to practise in the State of New York.

Naomi Shelton
Senior associate, RMW Law LLP
[email protected]
https://www.linkedin.com/in/naomi-shelton-21b17a86/

Naomi Shelton is a senior associate for RMW Law LLP, a boutique private client firm working with ultra-high-net-worth individuals and international family offices. Having practised UK family law for almost a decade and specialising in all areas of financial remedy, marital agreements and wealth preservation, Naomi provides a holistic practice to clients in the context of private wealth, tax, trusts and family governance structures.

Rishabh Shroff
Partner (co-head – private client; head – international business development), Cyril Amarchand Mangaldas
[email protected]
https://www.linkedin.com/in/rishabh-shroff-b2279111b/

Rishabh Shroff is a partner and the co-head of Cyril Amarchand Mangaldas’s private client team, as well as the head of the firm’s international business team. He provides succession, taxation and estate planning advice to high-net-worth individuals and entrepreneurs. Rishabh advises extensively on cross-border estate planning situations, especially those concerning the United States, the United Kingdom, the United Arab Emirates and Singapore. He is also active in advising on a number of family disputes across India.
He is the philanthropy ambassador for WWF India, and the founding chairman of the FICCI young leaders forum. Rishabh is a member of the American College of Trust and Estate Counsel. He is ranked as one of the top 200 specialist trusts and private client lawyers in the world by the United Kingdom’s prestigious legal publication, Legal Week. He was featured in the Economic Times’s “40 under Forty” in 2021 and Fortune Magazine’s “40 under 40” in 2023 and 2024.

Anna Steward
Managing director, Sequent
[email protected]
https://www.linkedin.com/in/anna-steward-22974520/

Anna Steward works closely with international families and their advisers to oversee the administration of complex asset-holding structures from a tax and legal perspective. She has more than 20 years’ experience assisting families and private individuals in multiple jurisdictions with cross-border tax and succession planning and family governance.

Hilary Tai
Associate, Zhong Lun Law Firm LLP
[email protected]
https://www.linkedin.com/in/hilary-tai/

Hilary Tai is an associate in the Zhong Lun’s private client practice. Her practice is focused on private-client matters and related general corporate and mergers and acquisitions work. She regularly advises clients on transactions and other general corporate and commercial matters. Prior to joining Zhong Lun, Hilary practised in a leading international firm’s real estate and corporate and commercial teams.
The private-client team has ensured that Zhong Lun is the only law firm that is ranked by Chambers and Partners and The Legal 500 as a leading international law firm with lawyers from both Hong Kong and China ranked as leading individuals in the private client practice.

Kelvin Tanner
Partner, Charles Russell Speechlys
[email protected]
https://www.linkedin.com/in/kelvin-tanner-35813a1a/

Kelvin Tanner is a partner in the Charles Russell Speechlys immigration team and an expert on private client immigration. He assists clients with the full range of immigration applications, with a particular focus on complex immigration matters for high-net-worth individuals and those seeking an alternative residence or citizenship.
Kelvin has worked alongside his clients’ accountants, bankers and across the firm to develop innovative solutions to enable high-networth clients to relocate to the United Kingdom, utilising a wide range of immigration categories.
He maintains excellent relationships with private banks and wealth managers, accountants and international law firms, and works closely with the firm’s international private client tax team to ensure a joined-up service between immigration advice and global tax planning.
Kelvin regularly assists family offices to set up their UK operations and his expertise includes assisting clients on the immigration aspects of UK inward investment matters, working with companies and entrepreneurs.

Miguel Valle Salinas
Partner, Chevez Ruiz Zamarripa
[email protected]
https://www.linkedin.com/in/miguel-valle-8a9387254/

Miguel Valle Salinas is a renowned lawyer with over 25 years’ experience in corporate law, mergers and acquisitions, real estate law, as well as advising clients and family offices on wealth management and succession planning. He is recognised for his extensive experience in transactional matters, where he advises Mexican and foreign companies in local and cross-border commercial transactions, involving M&A operations, strategic alliances, shareholder disputes, corporate restructurings and commercial matters in general. He is distinguished by his negotiating skills and creative approach. Miguel offers dynamic solutions with the purpose of ensuring the successful closure of operations. He also has extensive experience in advising on proper asset protection of individuals and their families, as well as on orderly estate planning. He has been a member of the executive committee of the National Association of Business Lawyers and has been recognised by various international publications.

Christian von Oertzen
Partner, Flick Gocke Schaumburg
[email protected]
https://www.linkedin.com/in/christian-von-oertzen/

Christian von Oertzen is a partner at Flick Gocke Schaumburg and head of the private clients department. He is based in the Frankfurt office. He has almost 30 years’ experience in advising national and international clients on estate planning, probate, income tax and capital gains tax matters as well as on immigrating to or expatriating from Germany. Christian lectures regularly on these legal and tax issues and has published several manuals and articles on estate and capital gains tax planning, conflict of law questions and exit taxation. He is a member of several prestigious professional institutions, including TIAETL, STEP and ACTEC.

Philipp Windeknecht
Partner, Flick Gocke Schaumburg
[email protected]
https://www.linkedin.com/in/dr-philipp-windeknecht-ma%C3%AEtre-en-droit-85a2b7117/

Philipp Windeknecht is a partner at Flick Gocke Schaumburg, in the private clients department. As a lawyer and certified tax adviser with 10 years’ experience, his main practice areas include estate planning (civil law and tax law), probate, and relocation to and from Germany. He also advises national and international clients on prenuptial and postnuptial agreements, charitable planning, establishing foundations and art (tax) law. Philipp publishes articles on national and international estate planning on a regular basis and also gives lectures on these issues. He is a member of the International Bar Association and the International Fiscal Association.

Ryan Wolfe
Associate, Davies Ward Phillips & Vineberg LLP
[email protected]
https://www.linkedin.com/in/ryan-wolfe-6018b0132/

Ryan Wolfe is an associate in the taxation law practice group in Toronto. Ryan advises clients on the tax aspects of domestic and cross-border mergers and acquisitions, reorganisations, tax audits and private client matters. He is co-author of the textbook Canadian Taxation of Trusts (2nd edition, Canadian Tax Foundation), among other publications. Ryan received his BA (with distinction) from the Ivey Business School at the University of Western Ontario and his JD (with distinction) from the University of Western Ontario.

Sanlie Yeung
Tax manager, Zhong Lun Law Firm LLP
[email protected]

Sanlie Yeung is a certified public accountant qualified in California. She has extensive experience in providing tax advice for Hong Kong, Taiwan, China and multinational corporations as well as high-net-worth individuals on matters of inbound and outbound transactions, investment structures, cross-border corporate restructuring, mergers and acquisitions, trust structures, estate planning and personal assets (including US, Hong Kong and international tax law). Prior to joining Zhong Lun, Sanlie worked and received training in both the Hong Kong and US offices of a Big Four accounting firm.

Nicola Saccardo