Private Clients

The challenge

Increased mobility among high net worth individuals and families has coincided with the broad expansion of a globally integrated economy -featuring greater cross-border trade and investment - to create a complex range of global tax issues for individuals to manage their tax liabilities and risks.. 

Individuals and families with substantial assets often face difficult decisions associated with protecting and extending their legacy. 

Integrated tax advice is critical. Deloitte helps individuals to understand, plan and execute effective tax strategies.

Key scenarios when to contact us:

  • A family decision to relocate its nexus to another country
  • Investing in opportunities in new jurisdictions
  • Prepare for changes in the tax and economic climate
  • Disputes with tax authorities
  • The arrival of a new generation brings issues relevant to wealth preservation and the transmission of wealth to future generations
Private Clients

The Solution

Client case study

Client: US citizen resident in Switzerland, with diverse equity holdings, mainly in a pre-IPO structure, in a second European location.

Challenge: To ensure the lowest effective global tax rate as well as avoiding any negative tax traps and associated penalties.

Solution: Careful co-ordination by three country tax specialists to identify a beneficial cross-border characterisation of income/gains, timing of tax points and credits.

Outcome/impact: The resulting structure provided the client with certainty of tax treatment, a reasonable fiscal cost, and security against any tax traps.


Dirk Hangarter
Global Employer Services  
Ph: +41 58 279 6335