STEP Journal: Issue 6, 2023
Thursday, 30 November 2023
Welcome to Issue 6 of the STEP Journal. In this issue, we focus on digital assets and technology with articles covering all facets of the digital world as it relates to estate planning. We also explore the Europe region, from the taxation of US trusts in France to reserved heirship in Spain.
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Foreword: In these turbulent times, where change is the only constant in life, we see ourselves amid a digital revolution that is reshaping our world.
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Helen Bradford-Swire rounds up global regulatory news from 2023 and looks at what progress might be made in 2024
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Ben Bell highlights STEP’s recent work to tame the rugged digital landscape
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Álvaro Aznar Azcárate details reserved heirships and the process of disowning a reserved heir in Spain
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Julien Dif sets out the Swiss cryptocurrency rules
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Antonio Longo and Angela Dulcetti analyse the implementation of a cooperative compliance regime for HNWIs, introduced by the Italian tax delegation Bill
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Erik Muscheites and Marcus Niermann outline issues to bear in mind when relocating
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Frédéric Roux on uncertainty in France regarding the income tax treatment of French-resident beneficiaries of a US trust
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Andrew McCallum provides an update on the legislative and regulatory landscape surrounding trusts in Switzerland
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Carlos Gabarró details changes to Spain’s so-called ‘Beckham’ tax regime
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Helen Bradford-Swire rounds up news from Cyprus, Gibraltar and Malta
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Sara Adami-Johnson reflects on digital assets regulation across borders
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The metaverse has arrived, prompting Richard Marshall to consider how advisors can plan for new classes of virtual-only assets
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Siobhan Moret explores emerging opportunities for trusts and trustees
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Alessia Paoletto, Lauren Rapeport and Ethan Yu explore the challenge of harmonising digital asset transactions across borders
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English and Welsh courts are meeting the challenges of a sharp increase in crypto fraud, but victims still face steep hurdles, writes Nicola McKinney
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Stephen Alexander explores the potential of Jersey’s new ‘data trusts’
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Jack Burroughs details recent legal developments designed to secure the UK’s position as a global crypto hub
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Hannah Clarkson discusses the challenge of unregulated will providers in England and Wales
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Eleni Drakou describes recent changes to the Cypriot value-added tax regime
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Rachel Beardsley outlines immigration considerations for high-net-worth families looking to the US for education and beyond
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Daniel Paserman and Shimon Efrati review the Israeli Supreme Court tax ruling regarding the definition of individual residency
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We chat with Gill Steel TEP, who took home STEP’s Lifetime Achievement Award at the Private Client Awards in September, about her 40-year career and what she has learned in that time
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