{"product_id":"12-e-book-trust-jurisdiktionen-internationale-trust-strukturen-paul-kappel","title":"Series 12: E-Book: Trust Jurisdictions \u0026 International Trust Structures - Paul Kappel","description":"\u003ch1\u003eE-Book: Trust Jurisdictions \u0026amp; International Trust Structures – Paul Kappel\u003c\/h1\u003e\n\u003ch3\u003eThe Premium Blueprint for International Succession Planning, Family Governance, Asset Management, and Structured Ownership Succession\u003c\/h3\u003e\n\u003ch1\u003eTABLE OF CONTENTS\u003c\/h1\u003e\n\u003ch2\u003ePART I – THE FUNDAMENTALS OF INTERNATIONAL TRUSTS\u003c\/h2\u003e\n\u003ch3\u003eChapter 1 – What is a Trust?\u003c\/h3\u003e\n\u003cp\u003e1.1 Origin and Basic Idea of the Trust\u003cbr\u003e1.2 Settlor\u003cbr\u003e1.3 Trustee\u003cbr\u003e1.4 Beneficiaries\u003cbr\u003e1.5 Protector\u003cbr\u003e1.6 Trust Property\u003cbr\u003e1.7 Letter of Wishes\u003cbr\u003e1.8 Trust Deed\u003c\/p\u003e\n\u003ch3\u003eChapter 2 – How Does a Trust Work?\u003c\/h3\u003e\n\u003cp\u003e2.1 Transfer of Assets\u003cbr\u003e2.2 Legal Ownership and Economic Interests\u003cbr\u003e2.3 Management of Trust Assets\u003cbr\u003e2.4 Distributions\u003cbr\u003e2.5 Discretionary Decisions\u003cbr\u003e2.6 Governance\u003cbr\u003e2.7 Termination of a Trust\u003c\/p\u003e\n\u003ch3\u003eChapter 3 – Trust vs. Other Legal Structures\u003c\/h3\u003e\n\u003cp\u003e3.1 Private Ownership\u003cbr\u003e3.2 Holding Company\u003cbr\u003e3.3 Foundation\u003cbr\u003e3.4 Trust\u003cbr\u003e3.5 Family Office\u003cbr\u003e3.6 Partnership\u003cbr\u003e3.7 Private Trust Company\u003c\/p\u003e\n\u003ch1\u003ePART II – WHY ASSETS CAN BE STRUCTURED IN TRUSTS\u003c\/h1\u003e\n\u003ch3\u003eChapter 4 – Trusts in Wealth Planning\u003c\/h3\u003e\n\u003cp\u003e4.1 Succession Planning\u003cbr\u003e4.2 Family Wealth\u003cbr\u003e4.3 Governance\u003cbr\u003e4.4 Long-Term Asset Management\u003cbr\u003e4.5 Protection Against Unplanned Asset Transfers\u003cbr\u003e4.6 Structuring Complex Family Assets\u003c\/p\u003e\n\u003ch3\u003eChapter 5 – Trusts and Generational Wealth\u003c\/h3\u003e\n\u003cp\u003e5.1 Managing Assets Across Generations\u003cbr\u003e5.2 Distribution of Assets\u003cbr\u003e5.3 Family Rules\u003cbr\u003e5.4 Minor Beneficiaries\u003cbr\u003e5.5 Succession\u003cbr\u003e5.6 Generational Change\u003c\/p\u003e\n\u003ch3\u003eChapter 6 – Asset Segregation\u003c\/h3\u003e\n\u003cp\u003e6.1 Trust as Ownership Structure\u003cbr\u003e6.2 Companies within the Trust\u003cbr\u003e6.3 Real Estate\u003cbr\u003e6.4 Participations\u003cbr\u003e6.5 Securities Portfolios\u003cbr\u003e6.6 Business Assets\u003cbr\u003e6.7 Luxury Assets\u003c\/p\u003e\n\u003ch1\u003ePART III – THE MOST IMPORTANT TRUST JURISDICTIONS\u003c\/h1\u003e\n\u003ch2\u003eChapter 7 – Cayman Islands\u003c\/h2\u003e\n\u003cp\u003e7.1 Cayman Trust Law\u003cbr\u003e7.2 STAR Trust\u003cbr\u003e7.3 Discretionary Trust\u003cbr\u003e7.4 Purpose Trust\u003cbr\u003e7.5 Trustee Structures\u003cbr\u003e7.6 Typical Applications\u003cbr\u003e7.7 Costs\u003cbr\u003e7.8 Compliance\u003c\/p\u003e\n\u003ch2\u003eChapter 8 – British Virgin Islands\u003c\/h2\u003e\n\u003cp\u003e8.1 BVI Trusts\u003cbr\u003e8.2 VISTA Trust\u003cbr\u003e8.3 Corporate Holdings\u003cbr\u003e8.4 Trustee\u003cbr\u003e8.5 Succession Planning\u003cbr\u003e8.6 Costs\u003cbr\u003e8.7 Compliance\u003c\/p\u003e\n\u003ch2\u003eChapter 9 – Jersey\u003c\/h2\u003e\n\u003cp\u003e9.1 Trust Law\u003cbr\u003e9.2 International Asset Management\u003cbr\u003e9.3 Private Wealth\u003cbr\u003e9.4 Family Governance\u003cbr\u003e9.5 Trustee Services\u003cbr\u003e9.6 Costs\u003c\/p\u003e\n\u003ch2\u003eChapter 10 – Guernsey\u003c\/h2\u003e\n\u003cp\u003e10.1 Trust Law\u003cbr\u003e10.2 Family Wealth\u003cbr\u003e10.3 Private Trust Structures\u003cbr\u003e10.4 Trustee\u003cbr\u003e10.5 Governance\u003cbr\u003e10.6 Costs\u003c\/p\u003e\n\u003ch2\u003eChapter 11 – Isle of Man\u003c\/h2\u003e\n\u003cp\u003e11.1 Trust Structures\u003cbr\u003e11.2 International Family Wealth\u003cbr\u003e11.3 Trustee\u003cbr\u003e11.4 Succession\u003cbr\u003e11.5 Compliance\u003c\/p\u003e\n\u003ch2\u003eChapter 12 – Singapore\u003c\/h2\u003e\n\u003cp\u003e12.1 Trust Law\u003cbr\u003e12.2 Asian Wealth Management\u003cbr\u003e12.3 Family Office\u003cbr\u003e12.4 Trustee\u003cbr\u003e12.5 Investment Structures\u003cbr\u003e12.6 Costs\u003c\/p\u003e\n\u003ch2\u003eChapter 13 – Hong Kong\u003c\/h2\u003e\n\u003cp\u003e13.1 Trust Structures\u003cbr\u003e13.2 Family Wealth\u003cbr\u003e13.3 Corporate Holdings\u003cbr\u003e13.4 International Families\u003cbr\u003e13.5 Compliance\u003c\/p\u003e\n\u003ch2\u003eChapter 14 – New Zealand\u003c\/h2\u003e\n\u003cp\u003e14.1 Trust System\u003cbr\u003e14.2 International Family Structures\u003cbr\u003e14.3 Trustee\u003cbr\u003e14.4 Compliance\u003cbr\u003e14.5 Current Regulatory Requirements\u003c\/p\u003e\n\u003ch2\u003eChapter 15 – United States\u003c\/h2\u003e\n\u003cp\u003e15.1 US Trust Structures\u003cbr\u003e15.2 Domestic Trusts\u003cbr\u003e15.3 Dynasty Trusts\u003cbr\u003e15.4 State-Level Differences\u003cbr\u003e15.5 Trustee\u003cbr\u003e15.6 Family Wealth\u003c\/p\u003e\n\u003ch2\u003eChapter 16 – Delaware \u0026amp; South Dakota\u003c\/h2\u003e\n\u003cp\u003e16.1 Delaware Trusts\u003cbr\u003e16.2 South Dakota Trusts\u003cbr\u003e16.3 Dynasty Structures\u003cbr\u003e16.4 Privacy and Governance\u003cbr\u003e16.5 Trust Companies\u003c\/p\u003e\n\u003ch1\u003ePART IV – TRUST JURISDICTION COMPARISON\u003c\/h1\u003e\n\u003ch3\u003eChapter 17 – The 15 Most Important Selection Criteria\u003c\/h3\u003e\n\u003cp\u003eEvaluation by:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eLegal Certainty\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eTrust Law\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eTrustee Regulation\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eAsset Protection\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eSuccession\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eGovernance\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eCosts\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eReputation\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eBankability\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eCompliance\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eTax Environment\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eFlexibility\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eDurability\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eInternational Recognition\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eFamily Office Compatibility\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003ch3\u003eChapter 18 – Trust Jurisdiction Scorecard\u003c\/h3\u003e\n\u003cp\u003eEvaluation of various jurisdictions using a uniform scoring system.\u003c\/p\u003e\n\u003ch3\u003eChapter 19 – Which Jurisdiction Suits Which Wealth?\u003c\/h3\u003e\n\u003cp\u003e19.1 €1 Million\u003cbr\u003e19.2 €5 Million\u003cbr\u003e19.3 €10 Million\u003cbr\u003e19.4 €25 Million\u003cbr\u003e19.5 €50 Million\u003cbr\u003e19.6 €100 Million+\u003c\/p\u003e\n\u003ch1\u003ePART V – THE MOST IMPORTANT TRUST TYPES\u003c\/h1\u003e\n\u003ch3\u003eChapter 20 – Discretionary Trust\u003c\/h3\u003e\n\u003cp\u003e20.1 Basic Principle\u003cbr\u003e20.2 Trustee Discretion\u003cbr\u003e20.3 Beneficiaries\u003cbr\u003e20.4 Distributions\u003cbr\u003e20.5 Governance\u003c\/p\u003e\n\u003ch3\u003eChapter 21 – Fixed Interest Trust\u003c\/h3\u003e\n\u003cp\u003e21.1 Fixed Entitlements\u003cbr\u003e21.2 Income Rights\u003cbr\u003e21.3 Capital Rights\u003cbr\u003e21.4 Areas of Application\u003c\/p\u003e\n\u003ch3\u003eChapter 22 – Irrevocable Trust\u003c\/h3\u003e\n\u003cp\u003e22.1 Basic Principle\u003cbr\u003e22.2 Transfer of Ownership\u003cbr\u003e22.3 Governance\u003cbr\u003e22.4 Limitations\u003c\/p\u003e\n\u003ch3\u003eChapter 23 – Revocable Trust\u003c\/h3\u003e\n\u003cp\u003e23.1 Control\u003cbr\u003e23.2 Flexibility\u003cbr\u003e23.3 Succession\u003cbr\u003e23.4 Differences to Irrevocable Trust\u003c\/p\u003e\n\u003ch3\u003eChapter 24 – Purpose Trust\u003c\/h3\u003e\n\u003cp\u003e24.1 Trust Without Classic Beneficiaries\u003cbr\u003e24.2 Specific Purposes\u003cbr\u003e24.3 Corporate Structures\u003cbr\u003e24.4 Governance\u003c\/p\u003e\n\u003ch3\u003eChapter 25 – STAR Trust\u003c\/h3\u003e\n\u003cp\u003e25.1 Cayman STAR Trust\u003cbr\u003e25.2 Purpose \u0026amp; Beneficiaries\u003cbr\u003e25.3 Governance\u003cbr\u003e25.4 Corporate Holdings\u003cbr\u003e25.5 Family Wealth\u003c\/p\u003e\n\u003ch3\u003eChapter 26 – Dynasty Trust\u003c\/h3\u003e\n\u003cp\u003e26.1 Long-Term Wealth Planning\u003cbr\u003e26.2 Generations\u003cbr\u003e26.3 Distribution Rules\u003cbr\u003e26.4 Governance\u003cbr\u003e26.5 Duration\u003c\/p\u003e\n\u003ch1\u003ePART VI – TRUST ARCHITECTURE\u003c\/h1\u003e\n\u003ch3\u003eChapter 27 – The Fundamental Trust Structure\u003c\/h3\u003e\n\u003cpre\u003e\u003ccode class=\"language-text\"\u003eSETTLOR\n   ↓\nTRUST\n   ↓\nTRUSTEE\n   ↓\nBENEFICIARIES\n\u003c\/code\u003e\u003c\/pre\u003e\n\u003ch3\u003eChapter 28 – Trust + Holding Company\u003c\/h3\u003e\n\u003cpre\u003e\u003ccode class=\"language-text\"\u003eSETTLOR\n   ↓\nFAMILY TRUST\n   ↓\nHOLDING COMPANY\n   ↓\nASSET COMPANIES\n\u003c\/code\u003e\u003c\/pre\u003e\n\u003ch3\u003eChapter 29 – Trust + Investment Company\u003c\/h3\u003e\n\u003cpre\u003e\u003ccode class=\"language-text\"\u003eFAMILY TRUST\n      ↓\nINVESTMENT HOLDING\n      ↓\nGLOBAL PORTFOLIO\n\u003c\/code\u003e\u003c\/pre\u003e\n\u003ch3\u003eChapter 30 – Trust + Family Office\u003c\/h3\u003e\n\u003cpre\u003e\u003ccode class=\"language-text\"\u003eFAMILY\n  ↓\nTRUST\n  ↓\nHOLDING\n  ↓\nFAMILY OFFICE\n  ↓\nGLOBAL ASSETS\n\u003c\/code\u003e\u003c\/pre\u003e\n\u003ch3\u003eChapter 31 – Multi-Entity Wealth Architecture\u003c\/h3\u003e\n\u003cpre\u003e\u003ccode class=\"language-text\"\u003e                       FAMILY\n                          ↓\n                    FAMILY TRUST\n                          ↓\n                    GLOBAL HOLDING\n                          ↓\n       ┌──────────────────┼──────────────────┐\n       ↓                  ↓                  ↓\n Investment Co.     Property Co.       Business Co.\n       ↓                  ↓                  ↓\n Securities         Real Estate       Operating Assets\n\u003c\/code\u003e\u003c\/pre\u003e\n\u003ch1\u003ePART VII – TRUST \u0026amp; ASSET PROTECTION\u003c\/h1\u003e\n\u003ch3\u003eChapter 32 – What Asset Protection Actually Means\u003c\/h3\u003e\n\u003cp\u003e32.1 Risk Analysis\u003cbr\u003e32.2 Liability Risks\u003cbr\u003e32.3 Ownership Structure\u003cbr\u003e32.4 Insurance\u003cbr\u003e32.5 Governance\u003c\/p\u003e\n\u003ch3\u003eChapter 33 – Trusts and Creditor Risks\u003c\/h3\u003e\n\u003cp\u003e33.1 Basic Principles\u003cbr\u003e33.2 Limitations\u003cbr\u003e33.3 Fraudulent Transfer\u003cbr\u003e33.4 Insolvency\u003cbr\u003e33.5 Challenge Risks\u003c\/p\u003e\n\u003ch3\u003eChapter 34 – Trusts and Liability Shielding\u003c\/h3\u003e\n\u003cp\u003e34.1 Personal Liability\u003cbr\u003e34.2 Corporate Liability\u003cbr\u003e34.3 Operational Risks\u003cbr\u003e34.4 Asset Segregation\u003c\/p\u003e\n\u003ch3\u003eChapter 35 – Why a Trust is Not a \"Shield\" Against Existing Claims\u003c\/h3\u003e\n\u003cp\u003e35.1 Timing\u003cbr\u003e35.2 Existing Obligations\u003cbr\u003e35.3 Insolvency\u003cbr\u003e35.4 Sham Transactions\u003cbr\u003e35.5 Abuse\u003c\/p\u003e\n\u003ch1\u003ePART VIII – TRUST \u0026amp; CORPORATE HOLDINGS\u003c\/h1\u003e\n\u003ch3\u003eChapter 36 – Corporate Shares in a Trust\u003c\/h3\u003e\n\u003cp\u003e36.1 Holding Company\u003cbr\u003e36.2 Operating Company\u003cbr\u003e36.3 Participation Rights\u003cbr\u003e36.4 Voting Rights\u003cbr\u003e36.5 Dividends\u003c\/p\u003e\n\u003ch3\u003eChapter 37 – Trust + Entrepreneurial Family\u003c\/h3\u003e\n\u003cp\u003e37.1 Family Business\u003cbr\u003e37.2 Management\u003cbr\u003e37.3 Succession\u003cbr\u003e37.4 Governance\u003cbr\u003e37.5 Voting Rights\u003c\/p\u003e\n\u003ch3\u003eChapter 38 – Trust-Owned Holding\u003c\/h3\u003e\n\u003cp\u003e38.1 Holding Structure\u003cbr\u003e38.2 Subsidiaries\u003cbr\u003e38.3 Dividends\u003cbr\u003e38.4 Reinvestment\u003cbr\u003e38.5 Exit\u003c\/p\u003e\n\u003ch1\u003ePART IX – TRUST \u0026amp; INVESTMENT ASSETS\u003c\/h1\u003e\n\u003ch3\u003eChapter 39 – Securities Portfolio in a Trust\u003c\/h3\u003e\n\u003cp\u003e39.1 Stocks\u003cbr\u003e39.2 ETFs\u003cbr\u003e39.3 Bonds\u003cbr\u003e39.4 Funds\u003cbr\u003e39.5 Private Equity\u003cbr\u003e39.6 Venture Capital\u003c\/p\u003e\n\u003ch3\u003eChapter 40 – Investment Policy Statement\u003c\/h3\u003e\n\u003cp\u003e40.1 Investment Objectives\u003cbr\u003e40.2 Risk Budget\u003cbr\u003e40.3 Asset Allocation\u003cbr\u003e40.4 Investment Guidelines\u003cbr\u003e40.5 Reporting\u003c\/p\u003e\n\u003ch3\u003eChapter 41 – Trust Investment Committee\u003c\/h3\u003e\n\u003cp\u003e41.1 Trustee\u003cbr\u003e41.2 Investment Manager\u003cbr\u003e41.3 Family Office\u003cbr\u003e41.4 Investment Committee\u003cbr\u003e41.5 Decision-Making Processes\u003c\/p\u003e\n\u003ch1\u003ePART X – TRUST \u0026amp; REAL ESTATE\u003c\/h1\u003e\n\u003ch3\u003eChapter 42 – Real Estate in a Trust\u003c\/h3\u003e\n\u003cp\u003e42.1 Direct Ownership Structure\u003cbr\u003e42.2 Real Estate Company\u003cbr\u003e42.3 Holding\u003cbr\u003e42.4 Financing\u003cbr\u003e42.5 Management\u003c\/p\u003e\n\u003ch3\u003eChapter 43 – International Real Estate\u003c\/h3\u003e\n\u003cp\u003e43.1 Local Company\u003cbr\u003e43.2 Holding\u003cbr\u003e43.3 Trust\u003cbr\u003e43.4 Tax Treatment\u003cbr\u003e43.5 Local Compliance\u003c\/p\u003e\n\u003ch3\u003eChapter 44 – Real Estate Family Wealth\u003c\/h3\u003e\n\u003cp\u003e44.1 Real Estate Portfolio\u003cbr\u003e44.2 Cash Flow\u003cbr\u003e44.3 Financing\u003cbr\u003e44.4 Succession\u003cbr\u003e44.5 Governance\u003c\/p\u003e\n\u003ch1\u003ePART XI – TRUST \u0026amp; LUXURY ASSETS\u003c\/h1\u003e\n\u003ch3\u003eChapter 45 – Luxury Assets\u003c\/h3\u003e\n\u003cp\u003e45.1 Yachts\u003cbr\u003e45.2 Private Jets\u003cbr\u003e45.3 Luxury Vehicles\u003cbr\u003e45.4 Art\u003cbr\u003e45.5 Jewelry\u003cbr\u003e45.6 Collections\u003c\/p\u003e\n\u003ch3\u003eChapter 46 – Luxury Asset Companies\u003c\/h3\u003e\n\u003cp\u003e46.1 Ownership\u003cbr\u003e46.2 Usage\u003cbr\u003e46.3 Insurance\u003cbr\u003e46.4 Financing\u003cbr\u003e46.5 Management\u003c\/p\u003e\n\u003ch1\u003ePART XII – TRUST \u0026amp; FAMILY GOVERNANCE\u003c\/h1\u003e\n\u003ch3\u003eChapter 47 – Family Governance\u003c\/h3\u003e\n\u003cp\u003e47.1 Family Rules\u003cbr\u003e47.2 Decision-Making Processes\u003cbr\u003e47.3 Roles\u003cbr\u003e47.4 Responsibilities\u003cbr\u003e47.5 Conflict Management\u003c\/p\u003e\n\u003ch3\u003eChapter 48 – Letter of Wishes\u003c\/h3\u003e\n\u003cp\u003e48.1 Purpose\u003cbr\u003e48.2 Family Values\u003cbr\u003e48.3 Distribution Intentions\u003cbr\u003e48.4 Education\u003cbr\u003e48.5 Succession\u003c\/p\u003e\n\u003ch3\u003eChapter 49 – Protector\u003c\/h3\u003e\n\u003cp\u003e49.1 Role\u003cbr\u003e49.2 Control Rights\u003cbr\u003e49.3 Trustee Change\u003cbr\u003e49.4 Governance\u003cbr\u003e49.5 Limitations\u003c\/p\u003e\n\u003ch3\u003eChapter 50 – Private Trust Company\u003c\/h3\u003e\n\u003cp\u003e50.1 Basic Principle\u003cbr\u003e50.2 Family Governance\u003cbr\u003e50.3 Trustee Function\u003cbr\u003e50.4 Governance Board\u003cbr\u003e50.5 Costs\u003c\/p\u003e\n\u003ch1\u003ePART XIII – TRUST \u0026amp; TAXES\u003c\/h1\u003e\n\u003ch3\u003eChapter 51 – Trusts Are Not an Automatic Tax Strategy\u003c\/h3\u003e\n\u003cp\u003e51.1 Tax Residence\u003cbr\u003e51.2 Residency\u003cbr\u003e51.3 Attribution\u003cbr\u003e51.4 Beneficial Ownership\u003cbr\u003e51.5 Anti-Abuse Rules\u003c\/p\u003e\n\u003ch3\u003eChapter 52 – Tax Treatment of International Trusts\u003c\/h3\u003e\n\u003cp\u003e52.1 Settlor\u003cbr\u003e52.2 Trustee\u003cbr\u003e52.3 Beneficiary\u003cbr\u003e52.4 Distributions\u003cbr\u003e52.5 Trust Assets\u003c\/p\u003e\n\u003ch3\u003eChapter 53 – CFC \u0026amp; International Structures\u003c\/h3\u003e\n\u003cp\u003e53.1 Controlled Foreign Company Rules\u003cbr\u003e53.2 Holding Companies\u003cbr\u003e53.3 Economic Substance\u003cbr\u003e53.4 Anti-Avoidance Rules\u003c\/p\u003e\n\u003ch3\u003eChapter 54 – CRS \u0026amp; FATCA\u003c\/h3\u003e\n\u003cp\u003e54.1 Automatic Exchange of Information Systems\u003cbr\u003e54.2 Reporting Obligations\u003cbr\u003e54.3 Financial Institutions\u003cbr\u003e54.4 Beneficial Ownership\u003cbr\u003e54.5 Compliance\u003c\/p\u003e\n\u003ch1\u003ePART XIV – TRUSTS \u0026amp; GERMANY\u003c\/h1\u003e\n\u003ch3\u003eChapter 55 – Why German Tax Residence is Crucial\u003c\/h3\u003e\n\u003cp\u003e55.1 Domicile\u003cbr\u003e55.2 Habitual Residence\u003cbr\u003e55.3 Worldwide Income Principle\u003cbr\u003e55.4 Tax Attribution\u003c\/p\u003e\n\u003ch3\u003eChapter 56 – International Trusts and German Tax Law\u003c\/h3\u003e\n\u003cp\u003e56.1 Possible Tax Attribution\u003cbr\u003e56.2 Inheritance and Gift Tax\u003cbr\u003e56.3 Income Tax\u003cbr\u003e56.4 German Foreign Tax Act\u003cbr\u003e56.5 Documentation\u003c\/p\u003e\n\u003ch3\u003eChapter 57 – Emigration \u0026amp; Trust Structures\u003c\/h3\u003e\n\u003cp\u003e57.1 Emigration Planning\u003cbr\u003e57.2 Timing\u003cbr\u003e57.3 Existing Participations\u003cbr\u003e57.4 Exit Tax\u003cbr\u003e57.5 Return Planning\u003c\/p\u003e\n\u003ch1\u003ePART XV – COSTS \u0026amp; IMPLEMENTATION\u003c\/h1\u003e\n\u003ch3\u003eChapter 58 – What Does an International Trust Cost?\u003c\/h3\u003e\n\u003cp\u003eBreakdown of:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eLegal Setup\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eTrust Deed\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eTrustee\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eProtector\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eRegistered Office\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eAdministration\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eAccounting\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eReporting\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eGovernment Fees\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eBank\/Custody\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eFamily Office\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003ch3\u003eChapter 59 – Ongoing Trust Costs\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003e€5,000–15,000 p.a.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e€15,000–30,000 p.a.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e€30,000–75,000+ p.a.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003edepending on complexity and scope of service.\u003c\/p\u003e\n\u003ch3\u003eChapter 60 – Trust Setup Budget\u003c\/h3\u003e\n\u003cp\u003eExample models for:\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e€1 Million\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e€5 Million\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e€10 Million\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e€50 Million\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e€100 Million+\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch1\u003ePART XVI – PRACTICAL CASE STUDIES\u003c\/h1\u003e\n\u003ch3\u003eChapter 61 – Entrepreneur with €5 Million in Assets\u003c\/h3\u003e\n\u003ch3\u003eChapter 62 – Entrepreneurial Family with €10 Million\u003c\/h3\u003e\n\u003ch3\u003eChapter 63 – Real Estate Family with €25 Million\u003c\/h3\u003e\n\u003ch3\u003eChapter 64 – Entrepreneur with €50 Million\u003c\/h3\u003e\n\u003ch3\u003eChapter 65 – UHNWI with €100 Million+\u003c\/h3\u003e\n\u003ch3\u003eChapter 66 – International Family Business\u003c\/h3\u003e\n\u003ch3\u003eChapter 67 – Generational Wealth Over Several Generations\u003c\/h3\u003e\n\u003ch1\u003ePART XVII – THE TRUST IMPLEMENTATION ROADMAP\u003c\/h1\u003e\n\u003ch3\u003eChapter 68 – Step 1: Asset Analysis\u003c\/h3\u003e\n\u003ch3\u003eChapter 69 – Step 2: Family and Succession Goals\u003c\/h3\u003e\n\u003ch3\u003eChapter 70 – Step 3: Jurisdiction Selection\u003c\/h3\u003e\n\u003ch3\u003eChapter 71 – Step 4: Determine Trust Type\u003c\/h3\u003e\n\u003ch3\u003eChapter 72 – Step 5: Select Trustee\u003c\/h3\u003e\n\u003ch3\u003eChapter 73 – Step 6: Create Trust Deed\u003c\/h3\u003e\n\u003ch3\u003eChapter 74 – Step 7: Asset Transfer\u003c\/h3\u003e\n\u003ch3\u003eChapter 75 – Step 8: Bank \u0026amp; Custody Structure\u003c\/h3\u003e\n\u003ch3\u003eChapter 76 – Step 9: Establish Governance\u003c\/h3\u003e\n\u003ch3\u003eChapter 77 – Step 10: Annual Review\u003c\/h3\u003e\n\u003ch1\u003ePREMIUM BONUS MATERIAL\u003c\/h1\u003e\n\u003ch2\u003eBONUS 1 – TRUST JURISDICTION SCORECARD\u003c\/h2\u003e\n\u003cp\u003eEvaluation of:\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCayman · BVI · Jersey · Guernsey · Isle of Man · Singapore · Hong Kong · New Zealand · USA\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 2 – TRUST TYPE DECISION MATRIX\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eDiscretionary\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFixed Interest\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRevocable\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIrrevocable\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePurpose\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSTAR\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDynasty\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 3 – TRUST DUE DILIGENCE CHECKLIST\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003e100 Questions Before Establishing an International Trust\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 4 – TRUSTEE SELECTION CHECKLIST\u003c\/h2\u003e\n\u003cp\u003eEvaluation of:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eRegulation\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eReputation\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eExperience\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eFees\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eGovernance\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eReporting\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cp\u003eSuccession Capability\u003c\/p\u003e\n\n\n\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003ch2\u003eBONUS 5 – FAMILY GOVERNANCE FRAMEWORK\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eFamily Constitution\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTrust\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eProtector\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTrustee\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eInvestment Committee\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFamily Office\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 6 – GLOBAL TRUST ASSET MAP\u003c\/h2\u003e\n\u003cp\u003eAllocation of:\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCompanies · Stocks · ETFs · Real Estate · Private Equity · Yachts · Aircraft · Art\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 7 – TRUST COST CALCULATOR\u003c\/h2\u003e\n\u003cp\u003eCalculation of:\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSetup Costs + Annual Trustee Fees + Administration + Legal + Accounting + Compliance\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 8 – INTERNATIONAL COMPLIANCE CHECKLIST\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eCRS · FATCA · Beneficial Ownership · CFC · Tax Reporting · Substance · AML\/KYC\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 9 – FAMILY SUCCESSION BLUEPRINT\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eGeneration 1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTrust\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGeneration 2\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGeneration 3\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGeneration 4\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2\u003eBONUS 10 – THE GLOBAL TRUST MASTERPLAN\u003c\/h2\u003e\n\u003ch3\u003e\u003cstrong\u003eFAMILY\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eTRUST\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eHOLDING\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eASSET COMPANIES\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eINVESTMENT PORTFOLIO\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eREAL ESTATE\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eBUSINESS INTERESTS\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eFAMILY OFFICE\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eGOVERNANCE\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e↓\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eSUCCESSION\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch1\u003eFINAL CHAPTER\u003c\/h1\u003e\n\u003ch1\u003e\u003cstrong\u003eTHE INTERNATIONAL TRUST ARCHITECTURE\u003c\/strong\u003e\u003c\/h1\u003e\n\u003cp\u003eA trust should not be viewed in isolation.\u003c\/p\u003e\n\u003cp\u003eProfessional consideration begins with the question:\u003c\/p\u003e\n\u003cblockquote\u003e\n\n\u003cp\u003e\u003cstrong\u003eWhich assets should ultimately belong to whom, who should control them, who should benefit from them, and how should the next generation be involved?\u003c\/strong\u003e\u003c\/p\u003e\n\n\n\u003c\/blockquote\u003e\n\u003cp\u003eThis leads to the architecture:\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eOWNERSHIP\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eCONTROL\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eGOVERNANCE\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eINVESTMENT\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eDISTRIBUTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eSUCCESSION\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch1\u003eTHE 10 GOLDEN RULES OF TRUSTS\u003c\/h1\u003e\n\u003cp\u003e\u003cstrong\u003e1. A trust is not a substitute for comprehensive tax planning.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e2. The choice of jurisdiction should match the purpose of the structure.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e3. The trustee and governance are just as important as trust law.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e4. Existing claims and obligations must be reviewed before any asset transfer.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e5. A trust should have a clear economic and family purpose.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e6. Ownership, control, and economic interests must be thoroughly analyzed.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e7. International trusts require professional ongoing compliance.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e8. CRS, FATCA, and beneficial ownership rules must be considered.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e9. Succession planning should be considered at the time of establishment.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e10. A professional trust structure is a long-term governance system – not a short-term “tax solution”.\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch1\u003eFINAL REMARKS\u003c\/h1\u003e\n\u003ch3\u003e\u003cstrong\u003eFrom personal wealth to long-term family architecture.\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eA professionally designed trust can – depending on jurisdiction and personal situation – be a building block of a long-term \u003cstrong\u003esuccession, governance, and wealth structure\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp\u003eThe goal is not merely:\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTO HOLD ASSETS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003ebut:\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTO ORGANIZE ASSETS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eTO MANAGE THEM\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eTO PROTECT THEM\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eTO TRANSFER THEM\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e→ \u003cstrong\u003eAND TO GOVERN THEM ACROSS GENERATIONS.\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch3\u003eLegal Disclaimer\u003c\/h3\u003e\n\u003cp\u003eThis e-book is for informational and educational purposes only and does not constitute individual legal, tax, investment, or financial advice. International trust structures can have significant legal, tax, and regulatory consequences. In particular, tax residency, CFC rules, inheritance and gift tax, beneficial attribution, CRS\/FATCA, beneficial ownership, anti-abuse regulations, and existing creditor claims must be individually assessed. A trust structure should not be used to circumvent existing legal obligations or claims.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003ePAUL KAPPEL\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003ePRIVATE WEALTH STRATEGY \u0026amp; GLOBAL ASSET STRUCTURING\u003c\/strong\u003e\u003c\/p\u003e","brand":"PAUL KAPPEL PRIVATE WEALTH STRATEGY \u0026 GLOBAL ASSET STRUCTURING LTD.®","offers":[{"title":"Default Title","offer_id":48786146361536,"sku":null,"price":197.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0751\/0874\/5408\/files\/EBookInternationaleRechts-undAuslieferungssysteme-PaulKappel_8a034d7e-a00d-46d7-8ecc-0ededddcb782.png?v=1786638433","url":"https:\/\/kappel-partner.de\/en\/products\/12-e-book-trust-jurisdiktionen-internationale-trust-strukturen-paul-kappel","provider":"PAUL KAPPEL CONSULTING©","version":"1.0","type":"link"}