This briefing is designed for financial advisers only and should not be distributed to or relied upon by individual investors.

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#8 Summer 2026 Associer l’assurance-vie et les trusts pour s’adapter à l’évolution des situations By Brendan Harper

#8 Summer 2026 Intégrer l’assurance-vie et les trusts dans une stratégie patrimoniale globale By Brendan Harper

#8 Summer 2026 Clauses bénéficiaires à options – Flexibilité ou incertitude fiscale? By Nicolas Morhun, Alexandra Habermann

#8 Summer 2026 France : Contrats de capitalisation et traitement fiscal après une donation de la nue-propriété By Benjamin Fiorino

#8 Summer 2026 France: Combiner assurance-vie, structures sociétaires et contrats de capitalisation By Benjamin Fiorino

#8 Summer 2026 Italia: Combinare Mandati Fiduciari e Soluzioni di Assicurazione sulla Vita By Filippo Mancini

#8 Summer 2026 Belgique : impôt sur les plus-values – Implications pour la structuration patrimoniale By Nicolaas Vancrombrugge

#8 Summer 2026 België: Meerwaardebelasting – implicaties voor vermogensstructurering By Nicolaas Vancrombrugge

#8 Summer 2026 Combining Life Insurance and Trusts to Support Changing Circumstances By Brendan Harper This case study demonstrates those principles in practice, showing how a UK national living in Dubai structured his wealth to support a future return to the UK, while addressing retirement, succession and inheritance tax planning objectives.

#8 Summer 2026 France: Split-Option Beneficiary Clauses – Flexibility or Tax Uncertainty? By Nicolas Morhun, Alexandra Habermann Nicolas Morhun and Alexandra Habermann explain the tax considerations surrounding split-option beneficiary designation clauses in French life insurance policies and explore why flexibility in beneficiary structures must be carefully balanced with legal certainty.

#8 Summer 2026 France: Capitalisation Bonds and Tax Treatment Following a Gift of Bare Ownership By Benjamin Fiorino Benjamin Fiorino explores the tax considerations associated with gifts of bare ownership involving capitalisation bonds and examines how alternative structuring approaches can support long-term succession planning.

#8 Summer 2026 France: Combining Insurance, Corporate Structures and Capitalisation Contracts By Benjamin Fiorino Benjamin Fiorino explores how life insurance can be combined with corporate structures and capitalisation contracts in France and outlines how these tools can support long-term wealth preservation and intergenerational planning.