Читать книгу Global Residence and Citizenship Handbook - Christian H. Kälin - Страница 29

As generally in life, timing is important also in the context of tax and estate planning, and in particular regarding residence planning. Specifically, the discrepancies between the tax systems of different countries can sometimes be used in the course of changing residence. Indeed, an important element in cross-border planning is to synchronize the timing of the tax events and the taxpayer. For example, the tax treatment of income derived from activities performed before or after a person gives up his residence, and the different qualification of such income in different countries, may yield tax savings through the carefully chosen timing of a change of residence. The same goes for vesting of shares and share options, the receipt of commissions, proceeds from the sale of certain assets such as the main family home, where in many countries special tax exemptions apply, the date of signing of agreements which have significant value, the timing regarding the establishment of trusts and foundations, and so on.