Controlling Beneficiaries

Controlling Beneficiaries

Validity As of January 1, 2022 Legal Basis Articles 32-B Ter, 32-B Quater and 32-B Quinquies of the Federal Tax Code (CFF) in correlation with rules 2.8.1.20 to 2.8.1.23 of Miscellaneous Tax Resolution 2022 (RMF) and articles 84- M and 84-N of the CFF itself. Who are...
Navigating Foreign Pension Plans

Navigating Foreign Pension Plans

Pension plans are a common investment tool for individuals. The reporting requirements for most U.S. pension plans are straightforward; however, foreign pension plans may have additional filing requirements that are not readily apparent. The individual owners of...