Mexico Chapter
A Guide to International Estate Planning: Design, Administration, and Compliance, Third Edition is the definitive desk resource for lawyers, fiduciaries, family office professionals, accountants, and wealth advisors navigating the increasingly complex world of cross-border wealth transfer. Edited by Carolyn A. Reers and Suzanne L. Shier, this substantially expanded third edition reflects the realities of a world in which families and their wealth routinely span multiple jurisdictions.
Building on the foundation established by the previous editions, this edition provides a holistic perspective that integrates advisory insights, practical guidance and technical analysis of U.S. federal and state law, augmented with international perspectives on issues that arise when advising international clients and administering estates, trusts, and entities with global connections.
Core topics include international tax regimes, choice of law and conflicts principles, marital property regimes, citizenship, residence and domicile, cross-border wills, pre-immigration planning, and expatriation. Taxation is addressed in detail, including the income taxation of individuals, trusts and entities, gift, estate, and generation-skipping transfer taxation, and transfers to non-U.S. citizen spouses. New chapters address planning for disability and cross-border charitable planning, as well as the important topic of tax penalties and remediation.
Recognizing that successful international wealth succession planning requires both technical expertise and advisory acumen, this edition updates and expands upon ethics and practice management issues and introduces new chapters on cultural competencies and educating the next generation. In the modern era of increasing transparency, the book addresses beneficial ownership disclosure and tax reporting regimes that increasingly shape global wealth planning.
A distinctive feature of the Guide is its extensive country-by-country analysis of 15 key jurisdictions frequently encountered by U.S. practitioners: Australia, Brazil, Canada, China, France, Germany, Israel, India, Italy, Japan, Mexico, Portugal, Spain, Switzerland, and the United Kingdom. Each chapter addresses succession law, wealth transfer taxation, residence and domicile, trusts, estate administration, treaties, and planning considerations unique to that jurisdiction. Chamberlain Hrdlicka Senior Associate Luz Villegas-Banuelos authored the Mexico chapter, which discusses key legal and tax considerations in international estate planning, administration, and compliance specific to Mexico.
Written by an international team of leading practitioners, academics, and tax professionals, the Guide provides the depth, practical insight, and global perspective needed to design effective structures, manage international compliance obligations, and guide families through the intergenerational transfer of wealth in an increasingly interconnected world.
To purchase and read the full publication, visit the American Bar Association website.
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