Tax information for South Africa

The following article provides an overview of the taxation of a life assurance or capital redemption bond held by a South African resident. Topic:Africa
Pen and glasses

SA Bond returning to UK

Taxation issues for an individual who is or is likely to become a UK Resident and owns a Life Account/Life Account 2 or Investment Portfolio/Investment Portfolio +. Topic:Africa

South African trusts

This article aims to provide an overview of South African trusts. Topic:Africa
Junk boat

Tax information for Japan

This article provides an overview of taxation for Japanese residents and explains how their Old Mutual International bond will be taxed. Topic:Asia
opera house

Return to Oz

Taxation of an Old Mutual International EIB, ERB, IPB, EIA, CIB, CRB, IP+, MCA, MSA and MPA that are owned by an individual who returns/moves to Australia and becomes an Australian resident. Topic:Australia
Couple on beach

Australian Superannuation Funds

How, legally, Old Mutual International bonds can be a suitable investment within an Australian Superannuation Fund for a policyholder who returns or moves to Australia. Topic:Australia
Man opening safe

European inheritance gift and wealth tax

Inheritance, gift and wealth taxes and which jurisdictions in Europe they apply to. Please be aware there may be regional differences within the jurisdiction on how the tax is levied, if at all, and the exemptions that are available. Topic:Europe
Campervan couple

Vive la trusts

This article provides a summary of the rules on the taxation of trusts in France. The changes were enacted into law in July 2011 with the aim of preventing tax avoidance through the use of trusts. Topic:Europe
Man on mac

Tax information for Sweden

The following article provides an overview of the taxation of a life assurance policy in Sweden which are owned by a Swedish resident. Topic:Europe
Cyprus: EU succession law

Cyprus: EU succession law

Where an individual owns assets in more than one country at the time of their death, complex rules can apply to their estate. Topic:Europe
EU flags

New EU succession laws

Those advising UK expats need to consider the implications of Brussels IV when advising their clients.  Taking steps now may ensure that individuals avoid the possibility of Brussels IV impacting their succession plans. Topic:Europe
Handing over papers

EU Matrimonial property regimes

Matrimonial property regimes, conflicts between common law and civil law jurisdictions relating to matrimonial property, and current European Union guidance on conflicts of law in this respect. Topic:Europe
Tie rack

EU consumer protection with IMD2

The aim of this article is to provide an overview of the latest proposed amendments to the Insurance Mediation Directive which were adopted by the EU commission on 3 July 2012. Topic:Europe

Moving to the United Arab Emirates

This article provides an overview of taxation for United Arab Emirate residents and explains how their Old Mutual international or Old Mutual International Ireland bond will be taxed. Topic:Middle East

You can run, but you can’t hide

UK HM Revenue and Customs (HMRC) have made it very clear that it is not acceptable for those with overseas assets to not pay UK taxes where they are liable to do so. This article explains the measures the UK Government has put in place and the effect these measures have on UK taxpayers. Topic:North America

There's no escaping FATCA

By introducing FATCA, the US hopes to gather a sizeable amount of tax owed by US persons. Gordon Andrews tells us more. Topic:North America
Road sign

US estate tax

This article considers the estate/inheritance tax consequences of individuals transferring their US/UK shares to an Old Mutual International life assurance or redemption policy. Topic:North America
Building skyline

Tax information for Brazil

This article is intended for use by financial advisers who provide advice outside of Brazil to clients who are habitually resident in Brazil. It only applies to Old Mutual International business which is completed outside of Brazil. Topic:South America

Tax information for Chile

This article is intended for use by Financial Advisers who: provide advice outside of Chile to clients who are habitually resident in Chile. It only applies to Old Mutual International business that is completed outside of Chile. Topic:South America

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