The basic idea behind an advance inheritance is the principle of equal treatment - i.e. that parents usually want to treat their children...

A gift is something given voluntarily directly or indirectly without payment in return. A gift can be measured in money or money’s worth...

The main questions in inheritance planning are: - to whom? - how much? - when? In order to plan you need tools. The most common tools in...

Last week I wrote about how your place of residence decides applicable law. I also mentioned that when it comes to certain specific legal...

Last week I wrote about how a person by moving to another State can decide where he/she is taxresident. But just because a person has...

Equality is a fundamental principle of taxation. Taxation must be carried out in such a way that the tax burden is imposed equally on all...

I have just come home from the annual conference on European family law in Trier, Germany. We have discussed and debated everything from...

Under the Finnish code of succession (40/1965) it is possible to make a will in favor of anyone alive, but the direct descendants always...

I come across persons with common law trust funds in my work more and more often. People who have put a great deal of time and effort in...