The Untapped Potential of Private Derivatives in US Wealth Structuring

For nearly 20 years, Matthew Ledvina, JD, LLM in Taxation, originally from the United States, has called Switzerland home.Known for its sophisticated financial ecosystem, Switzerland has earned a reputation as a haven for wealth management. Within this ecosystem, a particularly fascinating aspect is the lump-sum tax regime, referred to locally as “régime du forfait,” applicable to certain foreign nationals residing in the country.