TAX BLOG

This presentation outlines practical planning issues tied to owning and managing foreign assets, with a focus on how U.S. estate and tax rules often conflict with non-U.S. legal systems. It explains how title to foreign property, use of U.S. or non-U.S. entities, and reliance on trusts can lead to unexpected tax exposure, forced heirship outcomes, or outright nonrecognition abroad. The material stresses early identification of citizenship, residency, and asset location to avo

The PDF linked below provides a structured overview of planning considerations for U.S. persons who own assets outside the United States. It explains how foreign legal systems, limits on trust recognition, ownership restrictions, and forced heirship rules can disrupt otherwise valid U.S. estate plans. The material highlights risks tied to holding foreign real estate, using U.S. or non-U.S. entities, and assuming U.S. wills or powers of attorney will function as intended abroa

Hungary Permanent Residency via Real Estate Investment ( Limited Window Through March 15, 2026 )   For certain internationally mobile families and business owners, an EU-based permanent residency option can provide meaningful flexibility. We currently have access—through an exclusive partner arrangement—to a limited-time Hungary permanent residency (PR) pathway linked to a qualifying real estate investment.   High-level program snapshot:       •     €250,000 real estate inves