Estate planning testaments, AHCDs, donations, prenuptial agreements, contracts of inheritance and inheritance cases

Transcription

1 Coaching in legal matters Second opinion on legal advices from Family Offices, banks, law firms Tactical and strategic negotiation support in disputes Estate planning testaments, AHCDs, donations, prenuptial agreements, contracts of inheritance and inheritance cases Estate management, executorship, division of estate Judicial and extrajudicial representation in inheritance disputes, crisis management, troubleshooting, counseling Succession planning for family establishments Wealth structuring Residence planning Philanthropy Art Law advice to collectors and dealers Structuring, implementation, liquidation and legal maintenance of foundations and trusts German, English, French University of Zurich, Law School, Zurich, Switzerland ( ) University of Geneva, Law School, Geneva, Switzerland ( ) University of Zurich, Law School, Zurich, Switzerland ( )

2 Bachelor's Degree in law 1980 District Court of Zurich, Switzerland ( ) Lenz & Staehelin (formerly Lenz Schluep Briner & de Coulon), Attorneys-at-Law, Geneva, Switzerland ( ) New York University, School of Law, New York, USA ( ) LL.M. Master's Degree of New York University 1987 White & Case, Attorneys-at-Law, New York, USA ( ) Juris Doctoris Degree with thesis in tax law 1989 CMS von Erlach Henrici (formerly von Erlach Klainguti Stettler Wille & Partner), Attorneys-at-Law, Zurich, Switzerland ( ) Trust and Estate Practitioner (TEP) from 1994 until 2016 Niederer Kraft & Frey Ltd., Attorneys-at-Law, Zurich, Switzerland ( ) Certificate of Advanced Studies in Inheritance Law, University of Zurich 2008 Certified Specialist SBA Inheritance Law of Swiss Bar Association since 2008 Paltzer Private Clients, Attorneys-at-Law, Zurich, Switzerland (2013 present) International Bar Association, LPD Council Member and Chair of Individual Tax and Private Client Committee from International Wealth Advisors Forum, Steering Committee Member from (not an organization with membership) Society of Estate and Trust Practitioners, Swiss German and Liechtenstein Branch, former Committee Officer of Branch from (not a member anymore) The International Academy of Estate and Trust Law, Member Executive Council from (not a member anymore) Swiss Association of Trust Companies, Member of Advisory Board from (not a member of the association) International Tax Planning Association, Member from Zurich Bar Association, Member International Wealth Transfer Practice Conference 2001, Speaker Award International Wealth Transfer Practice Conference 2002, Outstanding Performance Award International Wealth Transfer Practice Conference 2003, Special Appreciation Award International Wealth Transfer Practice Conference 2007, Special Appreciation Award as Chair from of the IBA Individual Tax and Private Client Committee

3 Chambers 2006, The World's Leading Lawyers for Business, mentions Edgar H. Paltzer as: " viewed as an outstanding Swiss private client specialist ". Chambers Global 2007, The World's Leading Lawyers for Business, mentions Edgar H. Paltzer as "a favourite port of call for other global private client practitioners in cases of conflict" and "a great empathy for his clients blends with an aptitude to put across complex legal issues in a manner that clients can easily assimilate". Chambers Europe 2007, Europe's Leading Lawyers for Business, mentions Edgar H. Paltzer as "leading individual under the heading Private Banking/Wealth Management" and describes him as "a strong lawyer". PLC Which Lawyer? Yearbook 2007 mentions Edgar H. Paltzer as "leading individual" under the heading "Finance: trusts, offshore and HNWIs". Chambers Europe 2008, Europe's Leading Lawyers for Business, mentions Edgar H. Paltzer as "leading individual" under the heading "Private Banking/Wealth Management" and describes him as "an outstanding and reliable figure" and "a well-known name in this field" with "a good deal of experience in international matters". PLC Which Lawyer? Yearbook 2008 mentions Edgar H. Paltzer again as "leading individual" under the heading "Banking and Finance: trusts, offshore and HNWIs". PLC Cross-border Handbook on Private Client 2008/2009 in the part "Which lawyer" marks Edgar H. Paltzer on the top of the list for Switzerland as "leading" and describes him as "very highly regarded in all aspects of international estate planning, trusts and foundations, on and off-shore structures, private banking and individual taxation". Chambers Global 2010, The World's Leading Lawyers for Business, mentions Edgar H. Paltzer as follows: "He attracts strong praise as one of Switzerland's very best lawyers in this field, with sources indicating that 'he is extremely knowledgeable on international client practice'." PLC Which Lawyer? Yearbook 2010 recommends Edgar H. Paltzer in Switzerland as "endorsed" for Private Client work. Chambers Europe 2011 mentions Edgar H. Paltzer as follows: "Edgar H. Paltzer is recognized as an 'outstanding private client attorney'. His expertise includes Swiss inheritance, estate planning, structuring and establishing charitable foundations. He is also active on trust litigation". PLC Which Lawyer? Yearbook 2011 recommends Edgar H. Paltzer in Switzerland as "endorsed" for Private Client work. Legal 500 lists Edgar H. Paltzer as highly recommended. Chambers Global 2011 mentions Edgar H. Paltzer for International Private Client work as a "real go-to lawyer in his jurisdiction very bright, personable and efficient, and his advice is practical and commercial". Chambers Global 2012 mentions Edgar H. Paltzer for International Private Client work as "the 'very eloquent' Edgar H. Paltzer is the prominent private client practitioner at this practice with a diverse range of expertise, including wealth planning, trust structures, private banking and tax" and for Switzerland Private Client work " 'outstanding' practice co-head Edgar H. Paltzer is a prominent name for private client work. He advises overseas ultra-high net worth individuals, charitable foundations, trusts and art dealers on all private client-related topics". PLC Which Lawyer? Yearbook 2012 recommends Edgar H. Paltzer in Switzerland for Private Client work as "leading" for this area of practice.

4 STEP Society of Trust and Estate Practitioners, Luncheon Meeting, November 1996, Zurich, Switzerland Speech on "Issues regarding Trustees and Protectors located in Switzerland". International Wealth Transfer Planning Conference, February 1999, London, England Speech on "Charitable Planning Techniques". IBA Conference, 1 4 June 1999, Boston, USA Committee 5 Speech on "Enduring Powers of Attorneys under Swiss Law". First International Private Banking Retreat of the Swiss Banking School, 22 September 1999, Interlaken, Switzerland 1) "Use of Trusts and Estate Planning Instruments for Private clients" and 2) "Latest Developments in the Offshore Services Industry". IBA Conference, 26 September 1 October 1999, Barcelona, Spain Speech on "The Fiduciary Contract: A Substitute for Trusts in Civil Law Countries". STEP - Society of Trust and Estate Practitioners Conference, 5 and 6 June 2000, Geneva and Zurich, Switzerland Speech on "Tax Havens under Attack - The Position of Switzerland and Liechtenstein". IBA Conference, September 2000, Amsterdam, The Netherlands Chair of Session on "Tax and Estate Planning for Wealthy Private and Corporate Clients through Philanthropic and Charitable Giving". International Wealth Transfer Practice Conference, March 2001, London, England Speech on "Recent International Developments with respect to Switzerland". Zurich Bar Association - Fachgruppe Erbrecht, 27 June 2001, Zurich, Switzerland Speech on "Das Testament: Redaktion und zu beachtende Fragen aus Sicht des Praktikers". The European Association of Planned Giving, 26 September 2001, Round-table Geneva, Switzerland Joint speech with Mrs Ineke A. Koele of The Netherlands on "Cross-Border Structuring of Philanthropy: Comparing Netherlands and Swiss scenarios in the International Context". IBA Conference, 28 October 2 November 2001, Cancun, Mexico Co-Chair of Session on "Pitfalls for Debtors and Creditors - When Assets are transferred to a Trust". Family Office Strategy Conference by Campden Conferences, 5 and 6 March 2002, Monaco Speech: "Strategies for Succession and Wealth Transfer". International Wealth Transfer Practice Conference, September 2002, London, England Chair of Session on "Selection Criteria and Relationship Issues for Working with Professional Trustees". IBA Conference, October 2002, Durban, South Africa Co-Chair of Session on "How to hold and preserve art, cultural or heritage property and how to transfer such property to succeeding generations or to a legal entity for public access". IBA Conference, September 2003, San Francisco, USA Chair of Session on "Probate or probate type procedures in other jurisdictions: Problems of international private law and planning techniques for the transfer at death of assets located in different jurisdictions"; Speech in separate session on "Registered Partnership from Same-Gender Couples in Switzerland". International Wealth Transfer Practice Conference, 8 10 December 2003, New York, USA Co-Chair of Conference, Speaker on Panels 1 on "Estate and trust planning" and Panel 4 on "Asset Protection"; Chair of Panel 3 on "Probate in Multiple Jurisdictions". IBA Conference, October 2004, Auckland, New Zealand Speaker in Session "Cohabitation

5 and the Business World". International Wealth Transfer Practice Conference, 7 9 March 2005, London, England Co-Chair of Conference, Speaker on Panel 2 on "Planning the Lifecycle of an Offshore Trust" and Chair of Panel 3 on "Inheritance Issues". IBA Conference, September 2005, Prague, Czech Republic Chair of Session on "Trust Litigation from the Beneficiaries' Perspective: Who can assert being a beneficiary of a trust?" and Co- Chair of Session on "Art collectors and collections: Legal and Fiscal Regime". American Bar Association, Section of International Law, 2005 Fall Meeting, Conference October 2005 in Brussels, Belgium International Private Client Committee, Speaker in Session: "A private person in a public world - current trends in international wealth transfer planning". European Transnational Estates Conference, 6 7 February 2006, London, England Speech: "The Use (and Abuse) of Foundations as Transnational Holding Structures". International Wealth Transfer Conference, 6 7 March 2006, London, England Chair (conference organizer): Trust, tax, wealth and business planning for artists and sportspersons. IBA Conference, September 2006, Chicago, USA Co-Chair of Session on "Washing the Family's Dirty Linen in Private: Can Trust Disputes be resolved by Arbitration?" Furthermore, overall Chair for all sessions organized by the IBA Committee on Individual Tax and Estate Planning, Wills, Trusts and Succession; Chair (conference organizer): Trust, tax, wealth and business planning for artists and sportspersons. Handelskammer Deutschland Schweiz, 23 January 2007, Zurich, Switzerland Speaker on topic: "Schweizerisches Erb- und Steuerrecht" and speaker in joint presentation on: "Vergleich deutsches und schweizerisches Erbrecht". International Wealth Transfer Conference, 5 6 March 2007, London, England Conference Co-chair (conference organizer): Civil and common law planning for the multinational family; Chair of panel 4 on Estate planning opportunities for wealthy individuals moving abroad. IBA Regional Tax Conference, 3 4 May 2007, Sao Paulo, Brazil Co-Chair of Session on "Estate Planning Wealth transfer and management". Transcontinental Trusts, 22nd Annual Conference, 25 and 26 June 2007, Geneva, Switzerland Speaker on Topic: "What fiduciaries need to know about foundations"; Host for breakfast briefing with topic: "All you always wanted to know about Swiss banking arrangements". IBA Conference, October 2007, Singapore Chair of Session organized by the IBA Committee Individual Tax and Private Client on "Do you speak 'trust'? Holding, managing and transferring family assets around the world through the use of trusts, foundations, nominees and other techniques". 4th Bi-Annual Conference on International Trust and Inheritance Law Practise, Europa Institute of the University of Zurich, Asset Protection (Trusts) Revisited, 6 November 2007, Zurich, Switzerland Speaker on Topic: "Asset Protection Trusts from a Swiss Perspective". Wealth Management & Family Office Conference, 28 February 2008, Zurich, Switzerland Member of Panel Discussion on: "How to Engage in Philanthropy". International Wealth Transfer Conference, 3 4 March 2008, London, England Conference Co-chair (conference organizer): Latest planning techniques for international private clients trust, tax, insurance, succession and other issues; Chair of panel 2 on "Insurance products and structures". International Wealth Advisors Forum, 30 April 2 May 2008, Versailles, France Member of Steering Committee (conference organizer): "Exchange of Experience in the Use of various Wealth Planning

6 Structures", Session Co-Leader; "Positioning the Private Client Advisor", Session Co-Leader. Transcontinental Trusts, 23rd Annual Conference, 23 and 24 June 2008, Geneva, Switzerland Speaker on Topic: "Setting up and running a Foundation in Practice". IBA Conference, October 2008, Buenos Aires, Argentina Speaker at Session organized by the IBA Committee Art, Cultural Institutions and Heritage Law on "Buying art the worldwide market". ZAV Fachgruppe Handelsrecht, Luncheon Presentation, 25 November 2008, Zurich, Switzerland Speaker on Topic: "Trusts im rechtlichen Umfeld der Schweiz". Institut für Schweizerisches und International Steuerrecht, Integrationsseminar, 27 November 2008, Zurich, Switzerland Joint Speaker and Moderator in Workshop: "Internationales Erbschafts- und Schenkungssteuerrecht der Schweiz". International Wealth Transfer Conference, 2 3 March 2009, London, England Conference Co-chair (conference organizer): Planning for the international private client: living, loving, giving and dying; Chair of panel on "The constraints of inheritance planning how to address Sharia law, forced heirship and other limitations to the wishes of testators". The British Swiss Chamber of Commerce and STEP Seminar, 26 March 2009, Geneva, Switzerland "Protecting your Wealth". Speaker in following sessions: "Protecting the Family Fortune" and "Can you afford your next divorce". New York State Bar and STEP: The Fifth Annual International Estate Planning Institute Seminar, 23 April 2009, New York, USA "Planning for the international Athlete and Entertainer". Speaker and panelist in following presentations and panel discussions: "Planning for the purchase of a residence in various countries while avoiding tax residence" and "Pre-immigration planning for various jurisdictions". International Wealth Advisors Forum, May 2009, Barcelona, Spain Member of Steering Committee (conference organizer): "Wealth Planning Which Advisors?". Session Co-Leader. International Tax Planning Association, 7 9 June 2009, Zurich, Switzerland "Switzerland and the Private Client". Speaker at presentation and discussion sessions on "Obtaining residency in Switzerland", "Lump sum taxation will it continue?", "Pre-immigration planning with trusts" and "Swiss estate planning for foreign nationals". IBA Conference, 5 9 October 2009, Madrid, Spain Chair of Session organized by the IBA Committee Individual Tax and Private Client and the IBA Committee Art, Cultural Institutions and Heritage Law on "The fine line between collecting and trading". Fiduciary Risk Conference, 2 February 2010, Zurich, Switzerland Co-Speaker with Rosemary Marr, STEP Worldwide Chairman, at sessions on "Structures in the Face of Family Conflicts". International Wealth Transfer Conference, 1 2 March 2010, London, England Conference Special Consultant (to conference organizer): SWOT for private clients in 2010: strengths, weaknesses, opportunities and threats they face; Speaker on panel with title "It's not cool to own your Ferrari" which examined planning with difficult assets. The International Academy of Estate and Trust Law, May 2010, Barcelona, Spain Co-chair of Session: "Philanthropy Cross-Border Charitable Giving; Civil-Law Foundations in Common Law Jurisdictions; European Foundation Concept". International Wealth Advisors Forum, 1 3 September 2010, Vevey, Switzerland Member of Steering Committee (conference organizer): "Information Exchange and Transparency", Session Co-Leader. International Wealth Transfer Conference, 7 8 March 2011, London, England Conference Special

7 Consultant (to conference organizer): "Private clients in 2011 caught in the crossfire or the crosshairs?". International Wealth Advisors Forum, 8 10 May 2011, Frankfurt a. M., Germany Member of Steering Committee (conference organizer): "The World is Not Enough Cross Border Elephant Traps for International Families: Incapacity", Session Co-Leader nationals. IBA Conference, 30 October 4 November 2011, Dubai, U.A.E. LPD Council Member responsible for session program of LPD Taxation Section. Europa Institut at the University of Zurich, The 8th Zurich Annual Conference on International Trust and Inheritance Law Practise, 15 November 2011, Zurich, Switzerland "Art, Artists and the Law". Speaker at presentation "Estates of Performing Artists" and participant on panel during discussion session. The European Association of Philanthropy and Giving, 1 February 2012, Round-table, Zurich, Switzerland Joint panel speakers with Mr. Étienne Eichenberger of WISE on "Philanthropy and philanthropy advisors: Where do we go from here?". International Wealth Transfer Conference, 5 6 March 2012, London, England Conference Special Consultant (to conference organizer): "Private Client Advisors have many balls can you juggle?". University of Geneva, LL.M. programme Banking & Finance/Tax, 7 June 2012, Geneva, Switzerland Lecturer in three-hour module "Civil Law Foundations as Estate Planning Device". IBA Conference, 1 October 5 October 2012, Dublin, Ireland LPD Council Member responsible for session program of LPD Taxation Section. International Wealth Transfer Conference, 4 5 March 2013, London, England Conference Special Consultant (to conference organizer): "2013 unlucky for some private clients, and certainly more complex for them all". Co-author article "Banking and the Law - Report on Switzerland" Euromoney Publications, England, Issues regarding Trustees und Protectors located in Switzerland, Trust & Trustees, Gostick Hall Publications, England, December Casenote - Trusts in Switzerland: Some Recent Decisions of the Swiss Courts, Journal of International Trust and Corporate Planning, Vol. 8 No. 2, Articles on two Swiss court decisions on recognition of common law trust settlement, Global Compliance - A new Challenge for the Serious Private Client, Private Wealth Management, Campden Publishing Limited, London, England, , p Tolley's International Succession Law, Chapter on Switzerland, Co-author, loose-leaf May Co-author of article "Registered Partnership from Same-Gender Couples in Switzerland", Australian Family Lawyer, 2004, Vol. 17 No. 2, p Co-author of article "The EU Savings Tax Directive and its Implications on Switzerland" Families in Business, Jan/Feb 2005, p. 47. Private Foundations: a world review, Switzerland, Trusts & Trustees, Volume 11, Issue 5, April 2005, p

8 Co-author of "Deutsches und Schweizer Erbrecht - eine Synopse", Erbschaftsratgeber Deutschland- Schweiz, Handelskammer Deutschland-Schweiz, Zürich und Basel, November 2005, 2.A., S. 56ff. Co-author of "Besteuerung der Errichter und der Begünstigten von Stiftungen und Trusts nach schweizerischem Steuerrecht", Erbschaftsratgeber Deutschland-Schweiz, Handelskammer Deutschland-Schweiz, Zürich und Basel, November 2005, 2.A., S. 187ff. Co-author of "Charitable Giving - A Swiss Tradition?", STEP AVANTI, London, England, March Co-author of "Swiss Code on Foundations revised after nearly 100 years", Private Foundations: a world review 2006, Trust & Trustees, England, Co-author of the contribution on Switzerland in "Trusts in Prime Jurisdictions" (2 nd Edition 2006). Co-author of "The Swiss Business Foundation a suitable estate planning vehicle for entrepreneurs?", Private Foundations: a world review 2007, Trust & Trustees, England, Volume 13, Issue 5, June Co-author of "Are charitable trusts an alternative to Swiss charitable foundations?", Private Foundations: a world review 2008, Trust & Trustees, England, Volume 14, Issue 5, June Co-author of "Switzerland: estate planning with foreign family foundations an assessment of the conflict of law and tax issues arising", Private Foundations: a world review 2009, Trust & Trustees, England, Volume 15, Issue 5, July Co-author of the contribution on Switzerland in "Trusts in Prime Jurisdictions" (3 rd Edition 2010).