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International: Lexunion newsletter n°41


International: Lexunion newsletter n°41

July 2026

In this trimester’s Lexunion newsletter:

  • Switzerland moves to tighten the “Lex Koller” law
  • Frances’s Finance Act for 2026 introduces a new 20% tax on certain luxury assets and non-business real estate owned via corporate structures
  • France – New reporting requirements for trusts following the settlor’s death
  • Denmark plans 15% inheritance tax increase on estates over DKK 10M
  • Netherlands – Lost in translation?
  • Spain – International succession of British residents after Brexit: tension between civil law and taxation
  • England and Wales – Caveats Explained: when to pause an English estate administration, and when to proceed?
  • Portugal’s housing reforms: the situation in 2026

Althémis is a founding member of Lexunion, a network that brings together notaries public and lawyers, estate experts, in several countries worldwide to advise private individuals and businesses on legal and tax matters, both in their home countries and abroad.

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Notary

Pascal JULIEN SAINT-AMAND - Althémis Paris

Pascal JULIEN SAINT-AMAND

Paris

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Bertrand SAVOURÉ - Althémis Paris

Bertrand SAVOURÉ

Paris

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Muriel CARPON - Althémis Paris

Muriel CARPON

Paris

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Sandrine LAMERAND - Althémis Lyon

Sandrine LAMERAND

Lyon

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