Читать книгу Global Residence and Citizenship Handbook - Christian H. Kälin - Страница 19

It is essential that your tax and estate planning follows your personal and business situation, and not vice-versa. You should never relocate mainly for tax reasons. Unless you are happy in the new environment from a personal, family and lifestyle point of view, experience shows that very often you would then act in a way that will sooner or later jeopardize the tax planning which made you change your residence in the first place. Nevertheless, there are many situations where a change of residence fits in well with an individual’s personal, family or business situation, and in these cases a change of residence becomes a key element of international tax and estate planning. Indeed, the mobility made possible by modern technologies, logistics and efficient transport links means that persons of talent and wealth have an increased range of options with regard to where to reside and from where to conduct their business.