International Estate Planning Guides – IBA (International Bar Association)

The Individual Tax and Private Client Committee has prepared a guide to international estate planning with chapters from approximately twenty countries.  The International Estate Planning Guide provides general information on the major considerations for the international private client.

The material is intended as a high-level practical guide for practitioners and professionals looking for an introduction to the laws of each relevant jurisdiction relating to cross-border trust, foundation, and estate planning.

The editor, Mark Osborne, would like to thank all the authors who contributed their time and expertise, and welcomes additional material for countries not already included.  Please contact him at if you are interested in participating.

Each guide indicates its date of publication and its authors, who may be contacted with questions or suggestions.

These guides are not intended as and must not be considered legal advice for any particular situation, and members are encouraged to consult with local counsel in each jurisdiction before making decisions or providing advice on them.

Australia Austria Belgium
Brazil China Columbia
 Denmarc  France  Germany
 India  Isle of Man  Japan
 Lithuania  Malta  Mexico
 Nigeria  Panama  South Korea
 Spain  Sweden  Switzerland
 Taiwan  Netherlands  United States
IBA International Estate Planning Guide/ German Chapter