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For high-net-worth individuals, successfully
transferring assets to the next generation often
entails an in-depth process to manage both
the assets involved and the interests of key
stakeholders. In many cases, the need to taxoptimize
the transfer of assets prompts families
to act ¨C especially those that have put off this
issue for a long time. The substance over form
doctrine of tax law helps to properly structure
the assets of the donor(s) before making the gift
and to determine the financial consequences of
the various transfer options for all those involved.
In most cases, personal wealth is accumulated
over many years and has been shaped by a large
number of individual decisions taken at various
stages of life. It is often difficult to distinguish
between business and private assets. In addition,
the donor¡¯s wishes and the interests of family
members and beneficiaries must be considered.
The economic and legal framework must also be
aligned with the donor¡¯s wishes. This is only possible
in a well-organized process that should be structured
so that the donor knows where they stand at all times
and is therefore able to make informed decisions
whenever required. All the stakeholders, including
the banks and the donor¡¯s advisors, can be gradually
involved in the process as appropriate.
In many respects, the carefully planned transfer
of assets is an opportunity to ensure that private
assets are professionally structured and organized.
This not only enables increasingly strict tax
compliance requirements to be met, but also
enhances transparency and clarity, allowing better
control of the risks relating to the investments
and their management. A well structured and
professionally managed succession process adds
value to family wealth and aids its preservation.
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