International Private Client Services

In an era marked by dynamic global changes, Wiggin and Dana’s experience extends beyond conventional boundaries, offering strategic guidance to cross-border clients. U.S. citizens, foreign nationals and international families alike rely on Wiggin and Dana’s counsel to help them find innovative and cost-effective solutions to their complex multi-jurisdictional investment, cross-border taxation, international estate planning and asset-protection issues and litigation needs.

Our attorneys provide knowledgeable planning services to U.S. citizens who live, work or hold assets abroad, working to smooth administrative issues and minimize tax burdens. For foreign nationals, we provide pre-immigration planning advice, including with regard to tax-efficient structures to hold U.S. property investments. We routinely prepare Qualified Domestic Trusts (QDOTs) for non-U.S. citizen spouses, Excluded Property Trusts for U.S. taxpayers establishing residence in the U.K., pre-immigration trusts for foreign nationals moving to the U.S., and dynasty trusts excluded from U.S. estate and generation-skipping transfer tax for U.S. resident family members of foreign nationals. We also prepare federal estate tax returns for foreign nationals who die owning U.S. assets and assist their families in obtaining federal transfer tax certificates for the release of U.S. bank and investment accounts owned by non-U.S. decedents. Multi-jurisdictional families with U.S. investments appreciate our expertise in complex cross-border asset ownership structuring and tax planning, as well as our thoughtful advice on asset protection, expatriation and the administration of onshore and offshore trusts.

Personalized Strategies for Global Citizens with Complex Legal Needs

At Wiggin and Dana, we understand that global citizens have complex legal needs that require tailored expertise. From helping clients manage foreign grantor trusts or income accumulated in a passive foreign investment company, to cross-border litigation and multi-jurisdictional disputes, our International Private Clients Services attorneys provide customized legal solutions to individuals, families, and international family offices worldwide.

Our team has a deep understanding of the cultural, legal, and financial complexities that come with cross-border wealth planning, including estate planning, tax planning, and wealth preservation. We work closely with our clients to develop personalized strategies that maximize financial benefits while minimizing legal risks.

Announcing the Launch of Our “International Estate Planning Series”

To provide additional education and support to U.S. citizens and foreign nationals with multi-jurisdictional investment, tax, and estate planning needs, Wiggin and Dana is proud to announce the launch of our new International Estate Planning Series, a publication designed to help international families and individuals navigate the complex legal landscape of cross-border wealth management.

Our series will cover a wide range of topics, from living, working, and investing across borders to tax planning strategies and risk management techniques for trusts. As global citizens face increasing legal challenges in their personal and professional lives, this series aims to provide actionable insights and practical advice for managing legal risks and maximizing financial benefits in the international arena.

We will address diverse topics and issues, including U.S. estate tax treaties, the U.S. expatriation tax, and the proper filing of FBAR and FATCA reports. We look forward to sharing our expertise with you through this series and helping you achieve your personal and professional goals.

International Private Client Services: Our Proven Track Record

At Wiggin and Dana, our success in providing international private client services to high-net-worth individuals, families, and international family offices worldwide is unmatched. We have successfully handled the most complex international legal matters, ranging from cross-border estate planning to tax compliance and international litigation. Our team’s holistic understanding of international legal and financial frameworks has enabled us to provide tailored solutions to our clients, mitigating legal risks while maximizing financial benefits. We have listed a few examples of our recent experience below:

• Represented the fiduciary of an estate involving competing Spanish and U.S. wills and extensive litigation in both Spain and the U.S. that also involved litigation to preserve business assets and commercial landlord/tenant disputes arising from the breach of settlement agreements.
• Advised a mediator in connection with efforts to resolve multiple lawsuits arising in the context of disputed estate and trust accounting proceedings where property was held in the U.S., Canada and Israel.
• Representing the co-fiduciary of an estate matter involving disputes over the ownership of foreign bank accounts, competing Israeli wills and their ultimate impact on the disposition of valuable real estate, the defense of a related U.S. Internal Revenue Service estate tax audit and related appeal to the U.S. Tax Court, allegations against the other co-fiduciary for fraud and misappropriation of assets and issues concerning the ownership of a foreign corporation.
• Advising the widow of a wealthy non-U.S. citizen regarding the improper conversion of a single-member LLC that owned valuable real estate located in Europe and related discovery in multiple countries.
• Represented the elderly widow, and fiduciary of the estate of a successful New York-based businessman with respect to competing wills in Israel and New York.
• Represented a dual French–U.S. national in connection with a family dispute involving assets located in the U.S. and France.
• Advised a Mexican based family in connection with the transfer of the family’s offshore trust structure, consisting of a UK trust and Scottish companies to the United States and Mexico.
• Advised the executors of a Canadian estate on U.S. estate and income tax matters related to the decedent’s private Canadian corporation, involving passive foreign investment company (PFIC) and controlled foreign corporation (CFC) issues.
• Obtained a $582 million judgment in favor of a Kuwaiti national in a Connecticut State Court proceeding arising from fraudulent misrepresentations concerning paternity and the related extortion of hundreds of millions of dollars. The damages phase of this case involved the taking of discovery in Switzerland under the Hague Convention.
• Advised a family with ties to China, Singapore and Hong Kong on the creation of pre-immigration trusts in Bermuda and Delaware.