"We do not inherit wealth from previous generations; we hold it in stewardship for those who follow."
Although often attributed to various sources, the sentiment captures an increasingly important principle in modern wealth planning. The conversation surrounding succession has evolved beyond the efficient transfer of assets. Today, families are asking a more enduring question: How can wealth continue to serve future generations without becoming a source of divisio…
The United Kingdom continues to strengthen its commitment to corporate transparency through a series of legislative reforms affecting trusts and overseas ownership structures. During 2026, important amendments to both the Register of Overseas Entities (ROE) and the Trust Registration Service (TRS) have further expanded reporting obligations while refining the balance between transparency and the protection of sensitive information.
These developm…
In its judgment recently delivered in cases C-684/24 and C-685/24, the Court of Justice of the European Union addressed a particularly sensitive issue, clarifying the limits within which access to the registers of beneficial owners of trusts (which also extends to Italian-law fiduciary mandates) may be granted. The ruling is expected to have significant implications for national legal systems across EU Member States, requiring a review of domestic legislation, with…
In an era characterised by the increasing international mobility of individuals, families, businesses, and assets, effective and well-structured succession and estate planning has become essential to ensure legal certainty and to preserve and protect wealth across generations.
Cross-border estates frequently involve complex interactions between different legal systems, tax regimes, and administrative authorities. Without careful preparation, heirs may face u…
The Trusts (Jersey) Amendment Law, adopted by the Assembly of the States of Jersey on 12 December 2025, represents one of the most significant reforms of the Trusts (Jersey) Law 1984 in recent years. Having entered into force shortly after its approval and pending formal sanction by the Royal Court, the Law responds to concrete practical needs identified by professionals in the fiduciary sector and seeks to modernise and clarify fundamental aspects of trust law wit…
