News

Transmission de patrimoine

Denmark plans 15% inheritance tax increase on estates over DKK 10M

France – New reporting requirements for trusts following the settlor’s death

France’s Finance Act for 2026 introduces a new 20% tax on certain luxury assets and non-business real estate owned via corporate structures.

Switzerland moves to tighten the “Lex Koller” law

Le transfert de holdings européennes vers le Portugal || LEXUNION

Transferring European holding companies to Portugal

Droits des héritiers proches en présence de dispositions testament

Fact Sheet Family / Succession

Fact Sheet 2: Rights of close heirs in the presence of testamentary dispositions

Fiche Pratique 1 Droits des héritiers proches en l’absence de dispositions testamentaires

Fact Sheet Family / Succession

Fact Sheet 1: Rights of close heirs in the absence of a will

Successions transfrontalières liées à l’Espagne :

Conflits de lois, unité et fragmentation fiscale || LEXUNION

Transmission de patrimoine

Cross-Border Successions Connected with Spain: Conflict-of-Laws, Unity and Fiscal Fragmentation