Pre-IPO family trust: key points to note Yumei Zhang TEP, STEP HONG KONG BRANCH NEWSLETTER Business owners considering raising funds from the public by having their private shares listed for sale on a regulated stock exchange (IPO) often need to think beyond the corporate aspect of the listing process. This means that while they work...Read More

New regulated solutions in Switzerland – embedding the family office within a dedicated or private trust company  Jessica Schaedler, The International Family Offices Journal (Vol 8  Iss1) Introduction Private trust companies (PTCs) have gained significant popularity as wealth management tools among high-net-worth families worldwide. PTCs are particularly appealing to families with intricate assets as they...Read More

Smart Contracts  Jessica Schaedler, Back to basics: Smart contracts, STEP Journal (Vol31 Iss4), p.19 In 1994, the inventor of the ‘smart contract’, Nick Szabo, defined the term as a ‘computerised transaction protocol that executes the terms of a contract’. The transaction protocol works with algorithms following an ‘if-then’ logic. When we talk about smart contracts...Read More

Il trust e i comitati di esperti: quando e perché istituirli? di Barbara Demergazzi, Compliance Officer Quando ci si sofferma sui soggetti del trust si pensa al disponente, ai beneficiari, al trustee ed eventualmente al protector. Ma, accanto a questi soggetti, possono coesistere uno o più comitati, con il compito di coadiuvare il trustee su...Read More

Nel Cav we trust… Collaborazione di Giuseppe Macaluso partner di Capital Trustees L’Agenzia delle Entrate ha fissato i limiti alla tassazione dei grandi patrimoni di famiglia. Sarà una vera rivoluzione. Ma per Berlusconi & C servnono altri interventi, perché la Svizzera incombe Anche per un patrimonio immenso come quello di Silvio Berlusconi il trust salva-eredità...Read More