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This book presents in-depth yet practical information on the most important issues concerning residence and citizenship planning for private clients. It is designed as a guide for private client advisers such as law firms, tax consultants, private banks and family offices. It is of course also addressed directly to private individuals and families, business owners, entrepreneurs and investors who are interested in finding out more about the various issues of interest to them.

The use of concise and precise language reflects its character as a handbook and reference source. In particular, the author has endeavored to express the terms and concepts involved as transparently as possible in order to make them easily accessible even to those without a legal background. Footnotes are therefore mostly avoided where possible for the sake of clarity.

This book can in no way substitute legal, investment or other advice. The publisher and author therefore unreservedly exclude any liability for losses or damages of any kind – be these direct, indirect or consequential – which may result from the use of this book or the information it contains. Although the publisher and author have undertaken great care in preparing this book, they obviously cannot guarantee its correctness and completeness, and the explanations and strategies contained herein may not be suitable for your situation.

Any comments and suggestions, praise and criticism will be gratefully received. If you as the reader feel that a particular topic should be added to this volume, please let us know. We will be happy to recompense any useful information with a complimentary copy of the next edition of this book.

Christian H. Kälin is a Partner at Henley & Partners in Zurich and one of the pioneers and leading specialists in international residence and citizenship planning.

Patrick Weil is a Professor at University of Paris-Sorbonne and Yale Law School. He is one of the leading academics in the field of international and comparative citizenship.

Marshall Langer is a Professor at Thomas Jefferson School of Law and recognized as the most experienced US tax attorney specialized in expatriation and international taxation.

Simon Anholt is an independent policy advisor who helps governments develop and implement strategies for enhanced economic, political and cultural engagement.

Rt. Hon. Denzil Douglas is the Prime Minister of the Federation of Saint Kitts and Nevis. He is the longest serving Head of State or Head of Government in the Americas.