LEXUNION’s 21st annual conference was held in London from 19 to 21 September 2024, to develop members’ skills in International Estate Planning, with a focus on Trusts and the settlement of estates in the UK, not forgetting the implications of Trusts in Civil Law countries. The event was organised by the English law firm Russell-Cooke and sponsored, as usual, by Coutot-Roehrig, to both of whom we extend our warmest thanks.
Almost 80 members of the LEXUNION network attended, and were able to take part in the debates and benefit from the discussions.
The scientific programme and speakers were as follows:
Friday 20 September 2024
09.00 Opening of the conference (Hotel Radisson Blu – Bloomsbury – Folio Suite) – Greetings, introduction
(Mr Pascal Julien Saint-Amand)
09.05 Presentation of the sponsor COUTOT & ROEHRIG
(Mr Guillaume Roehrig & Mrs Mélissande Doehler)
09.15 Start of Lectures – Introduction to Trusts in English Law
(Mrs Giorgia Bedworth (Barrister) / United Kingdom
09.45 Brief overview of the reception of trusts in continental law countries
(Mrs Maria Gutierrez / Spain)
Part 1: Analysis of the change of residence of the settlor, trustee and/or beneficiary of a trust constituted in the United Kingdom
- Impact of this change in the United Kingdom
- Implications of this change in the country of installation of the settlor, trustee and/or beneficiary at the time of settlement of the trust (Civil, Tax and reporting obligations / Analysis of solutions to solve the problems identified if any)
- Situation 1: No change on time of death of the Settlor
(Mr Andrew Godfrey / United-KIngdom)
- Situation 2: On the death of the settlor, the beneficiary has become a resident of another country
(Mr Andrew Godfrey / United-Kingdom
Messrs. Philippe Frésard & Quentin Bärtschi / Switzerland) - Situation 3: The settlor and/or the Trustee(s) become(s) a resident of another country during his/their lifetime
(Mr Andrew Godfrey / United-Kingdom
Messrs. Pierluigi Scalamogna & Francesca Ferrari/ Italy)
Part 2 : Some similar entities/tools to the UK Trusts in the civil law system
- The Swiss Foundations
(Mr Julien Schlaeppi / Switzerland)
- The Belgian simple Partnership (“Société simple”)
(Mr Clément Pirenne / Belgium)
- The Dutch “Stichting”
(Mrs Eline van Fulpen / Netherlands)
Part 3: Analysis of an English Estate and the relevance of Trusts
Description of what an English estate is and how in many respects it is the same, or similar to a Trust
(Mr Richard Frimston (Sollicitor & Notary Public) / United-Kingdom)
Conclusions
(Mr Pascal Julien Saint-Amand / France)
Saturday 21 September 2024
09.00 Extraordinary General Meeting
09.45 The British “Grants of Probate”
- Granting of representation
- Problems raised in a cross-border context
- How can the process be simplified and the parties protected?
(Mr Gareth Ledsham / United-Kingdom)
10.30 Estate Planning: Comparative and cross-border approach under the legal and fiscal angel
Update of the Amsterdam works (Conference of 2013) in order to provide us with tools that are simple, synthetic and useful in our practice
A) Comparative civil summary of the rights of heirs in the absence of a will and the rights of persons subject to reservations
(Mrs Eugénie Guichot/ France)
B) Comparative Tax summary of Inheritance and Gift tax rates and Tax Treaties
(Mr Rogério Fernandes Ferreira / Portugal
Mr Manfred Richter / Germany)
C) Strategic summary table of estate planning tools
(Mr Pascal Julien Saint-Amand / France
11.50 Selection of legislative changes and national practices from 2023/24 that have an international impact in the areas in which Lexunion works
01.15 Close
Author : Marie Larivière
