International Estate Planning Guides

The Individual Tax and Private Client Committee has prepared a guide to international estate planning with chapters from more than twenty countries.  The International Estate Planning Guide provides general information on the major considerations for the international private client.

The material is intended as a high-level practical guide for practitioners and professionals looking for an introduction to the laws of each relevant jurisdiction relating to cross-border trust, foundation, and estate planning.

The editor, Gerd Kostrzewa, would like to thank all the authors who contributed their time and expertise, and welcomes additional material for countries not already included.  Please contact him at if you are interested in participating.

Each guide indicates its date of publication and its authors, who may be contacted with questions or suggestions.

These guides are not intended as and must not be considered legal advice for any particular situation, and members are encouraged to consult with local counsel in each jurisdiction before making decisions or providing advice on them.

Australia Austria (Dec 2016) Belgium (Feb 2017)
Brazil China (Dec 2016) Colombia (Mar 2017)
Denmark France (Mar 2017) Germany
India Isle of Man Italy 
Japan Lithuania (Nov 2016) Malta
Mexico Nigeria Panama
South Korea Spain Sweden (Mar 2017)
Switzerland (Apr 2018) Taiwan (Oct 2016) the Netherlands
United States