In this September 2025 edition of our Wealth Newsletter, we provide an overview of the most recent legal and tax developments in the field of wealth planning. Among the topics covered: recent Supreme Court rulings on foreign trusts and on the allocation of income/RW reporting obligations; clarifications on the inbound workers’ regime (including suspension agreements and the framework applicable to sports executives); tax rulings on trusts (tax subjectivity, dividend withholding, and transfers between trusts); confirmation of the concept of “legal collection” for waived dividends; recognition of treaty benefits for investors in transparent foreign funds; and an analysis of prenuptial agreements in light of the latest case law.
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