Together with Jonathan D. Tiegerman and Neal Weiss, from Tiegerman Tax and Advisory, I had the pleasure and honour of contributing to Tax Notes International:
๐จ ๐ฎ๐๐๐
๐ ๐๐ ๐บ๐๐๐๐๐๐๐๐๐๐ ๐บ๐๐๐๐๐๐๐๐๐ ๐๐๐
๐ต๐๐-๐ผ.๐บ. ๐ป๐๐๐๐๐ ๐๐๐ ๐ผ.๐บ. ๐ฉ๐๐๐๐๐๐๐๐๐๐๐๐!
We explored fiduciary structures - namely Liechtenstein and Swiss foundations and non-U.S. trusts - through a U.S., Swiss, and Liechtenstein tax lens. The focus: how to structure them effectively when U.S. beneficiaries are involved.
๐ ๐ฌ๐ฉ๐๐๐ข๐๐ฅ ๐ฌ๐ฉ๐จ๐ญ๐ฅ๐ข๐ ๐ก๐ญ ๐ฐ๐๐ฌ ๐ฉ๐ฅ๐๐๐๐ ๐จ๐ง ๐๐ซ๐ฒ๐ฉ๐ญ๐จ-๐ง๐๐ญ๐ข๐ฏ๐ ๐ฎ๐ฌ๐ ๐๐๐ฌ๐๐ฌ:
๐ธ ๐๐๐๐ฌ: How foundations provide legal certainty, protect members, and enable treasury and protocol governance
๐ธ ๐๐
๐๐ฌ: Why foundations are ideal for long-term asset management aligned with community purpose
๐ธ ๐๐ข๐ ๐ข๐ญ๐๐ฅ ๐๐ฌ๐ฌ๐๐ญ ๐ ๐จ๐ฏ๐๐ซ๐ง๐๐ง๐๐: Combining trusts and foundations to support decentralised ecosystems with regulatory clarity
Foundations and trusts are not just legacy tools, they are fast becoming the legal infrastructure behind the next generation of digital value creation.
๐ Read the full article here: Link to article
or in the magazine: Tax Notes International, Volume 117, March 24, 2025, p. 1881
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