February 17th, 2025
from 14:00 to 17:30
Tax & Legal Competence Centre is organizing a webinar aimed at analyzing the latest developments introduced by the UK government regarding inheritance tax, which have a significant impact both on (former) "UK res non dom" individuals and on all UK taxpayers.
In particular, the new regulations have introduced stringent "ties" that connect individuals to the UK tax authorities even if they relocate abroad. In this context, only the protection offered by a Double Taxation Convention (DTC) concerning inheritance tax can safeguard taxpayers.
The analysis of the DTC between the United Kingdom and Switzerland (DTC UK-CH)鈥攐ne of the very few inheritance tax treaties currently in force with the UK鈥攂ecomes crucial in understanding the taxpayer's overall tax implications, beyond just income tax. The absence of a DTC on inheritance tax with the UK is therefore a major limitation for jurisdictions aiming to attract so-called "UK res non dom" individuals seeking a new tax residence.
During the webinar, the position of the Ticino Tax Authority regarding the global taxation of taxpayers coming from the UK will also be presented. Specifically, the discussion will cover:
The conditions for conducting a professional activity abroad without losing the right to global taxation,the inclusion of trusts in the control calculation, the consideration of children in the expenditure calculation, the minimum expenditure requirement for non-EU citizens, etc.
Program and Speakers
The Reform Approved in the Autumn Budget
Marco Compagnino
Lawyer, LL.M (Leiden), Partner at CM Legal, Lugano
Exit Tax in Case of Relocation Outside the UK
Marco Calcagno
Certified Public Accountant, TEP, GISEV Family Office, Lugano
The UK-CH DTC on Inheritance Tax
Mattia Carugati
Head of Inheritance and Gift Tax, Divisione delle Contribuzioni, Canton Ticino
Global Taxation and the Position of the Ticino Tax Authority on 鈥淯K Res Non Dom鈥�
Giordano Macchi
MAS in Tax Law, Director of the Divisione delle Contribuzioni, Canton Ticino
Cost
CHF 350.-
CHF 50.- discount for members of partner organizations
Registration
Registration Deadline
Thursday, March 20, 2025