The transmission of wealth is no longer simply a matter of inheritance. It has become a governance issue. International families, assets spread across multiple countries, family businesses exposed to global markets, heirs with diverse interests, and shifting tax systems make planning based solely on wills or formal ownership of assets insufficient. In this context, a trust can provide order, continuity, and protection.

International mobility no longer concerns only large multinational corporations or managers seconded abroad. It concerns entrepreneurs, professionals, wealthy families, investors, beneficiaries of inheritance structures, shareholders, and individuals who live, work, and invest across multiple jurisdictions. In this scenario, tax residency cannot be treated as a formal requirement to be settled a posteriori.