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Acknowledgements

This work arose from my vision and the need for a first-rate, up-to-date and useful handbook on residence and citizenship options for private clients.

It was forward-thinking pioneers like US tax attorneys Marshall Langer and Stephen Gray who started to systematically plan for wealthy clients in terms of their residence and citizenship requirements, and have thus helped form the basis of this increasingly important field of private client advisory practice.

While there have been many different publications in the past, mainly information brochures, nothing of this kind, and in particular of this level of professional accuracy, has been attempted before. The publisher, Ideos Publications Ltd, concurred with this idea and together with the author, they are now pleased to present the 4^th edition to interested readers.

A great deal of specialist knowledge, work and effort has gone into this project, and it has certainly proved worthwhile. As an expression of its overall concept, this volume can unquestionably be seen as a pioneering achievement. The author and publisher hope that our readers share this viewpoint as well as our enthusiasm for the project.

Certainly this book will be useful for many lawyers, private bankers, immigration specialists, tax planners and other private client advisors, but also governments and government agencies – they all require first-hand information in this increasingly important field. We are convinced that with this book we are making an important contribution in the advancement of private wealth planning.

No great book is created without the contribution of a great team supporting it, and this book, though it may not be great, is no exception. At this point, I would like to thank all those who have contributed to and supported this book. Special thanks are due to my colleagues at Henley & Partners and Ideos Publications, in particular Amanda Philp, Susanne Ferullo, Janine Droux, Drew Markson, Cameron Stent and Dominik Fehr, as well as many of my other colleagues at Henley & Partners in our various offices throughout the world, who made a tremendous effort to help me produce this book. Furthermore I also thank the co-authors, reviewers and the publisher, as well as the main sponsor, Henley & Partners. Thanks to their valuable support, they have also contributed significantly to the successful and continued publication of this book.

Christian H. Kälin Zurich, June 2014