As of today, the test phase of the Transparency Register for legal entities is operational, allowing the Federal Office of Justice to assess its technical infrastructure and related processes ahead of its entry into force on 1 October 2026, as decided by the Federal Council on 12 June 2026. From that date, statutory deadlines under...Read More

THE SWISS TRANSPARENCY REGISTER ENTERS INTO FORCE ON 1 OCTOBER 2026 di Andrea Baroni Lugano As of today, the test phase of the Transparency Register for legal entities is operational, allowing the Federal Office of Justice to assess its technical infrastructure and related processes ahead of its entry into force on 1 October 2026, as...Read More

Draft 2026 UK regulations extend Trust Registration Service obligations to older land-owning trusts and offshore trustees, while widening exemptions for low-value, low-risk structures.Read More

A new chapter published by Wolters Kluwer with STEP Italy maps the Swiss regulatory framework for trustees: FinIA, FinIO, the FINMA licensing regime, AML obligations, and the exemptions available to PTCs and DTCs.Read More

Hong Kong's Legislative Council is reviewing a bill that tightens CRS registration, record-keeping and sanctions for reporting financial institutions, and paves the way for the future Crypto-Asset Reporting Framework.Read More

Turkey's Parliament has approved a new inbound tax regime: a 20-year exemption on foreign-source income and a flat 1% inheritance and gift tax for qualifying new residents.Read More

On 20 April 2026 the public consultation stage closed on a bill that would rewrite the Fifth Book of the Greek Civil Code. Inheritance contracts, a revised forced heirship regime and limited heir liability for estate debts: what changes, and why it matters for succession planning in Switzerland.Read More

Legge sui trust dell’Isola di Man di Andrea Baroni Lugano Andrea Baroni Lugano – Con il Trust and Trustees Act 2023, l’Isola di Man ha introdotto riforme sostanziali che allineano la sua legislazione ai sistemi giuridici trust più contemporanei Ciò si ottiene attraverso modifiche alla legislazione esistente sui trust e attraverso una serie di nuove...Read More

Un trust chiamato desiderio di Andrea Baroni Lugano Spogliarsi dei propri beni per proteggerli: alziamo il velo su uno degli strumenti meno conosciuti ma più adatti per gestire complicati passaggi generazionali in azienda… e non solo C’è un mondo in cui i desideri diventano realtà. E quello, misconosciuto, dei trust in cui il settlor, ovvero...Read More

Modern Family Collaborazione di Andrea Baroni Lugano Per le necessità di pianificazione patrimoniale delle persone LGBTQ+ arriva in aiuto il trust Nell’ultimo decennio si è assistito a un progressivo mutamento del concetto tradizionale di famiglia eall’affermarsi di nuovi modelli che hanno determinato l’insorgere di complessità e sfide normative allequali i legislatori hanno tentato più o...Read More