Publications
Hungary: Estate planning in Hungary: private foundation or trust?
In 2014, the new Civil Code entered into force in Hungary, providing local legal tools for estate planning. It provides for the option to establish both private foundations and trusts. The Trustees Act as additional legislation provides auxiliary rules creating a protected and tax-neutral…
Link to publicationTrust management
The handbook summarizes in a complex way all the relevant areas of the legal institution with a full range of regulations and practices and critiques as needed. It describes the specific features of fiduciary management, distinguishes it from legal instruments and forms suitable for a similar purpose, and thus helps to find the most appropriate solution for the given case.
Link to publicationLimits to tax planning
I’m one of the co-authors of this wonderful book that is about tax planning and its limits. The book was written during the International Tax Law LL.M. program of Vienna University of Economics and Business, cooperation with Austrian and International Tax Institute.
Link to publicationTrust trust management – not for “solo dancer” lawyers
The new Civil Code, which will enter into force in March, introduces fiduciary management as a named type of contract…
Link to publicationLawyers’ Magazine 2017 – The legal institution of the protector
On March 15, 2014, with the entry into force of Act V of 2013 on the Civil Code (Civil Code), the Trust was introduced into the Hungarian legal system …
Link to publicationTrust Quarterly review
A trust is a legal instrument whereby the settlor transfers trust assets to the trustee, who is then bound to manage the trust assets for the benefit of the beneficiaries….
Link to publicationEconomy and Law: Fiduciary management and Real Estate
The provisions of Act V of 2013 on the Civil Code (hereinafter: the Civil Code) concerning fiduciary property management contracts create the possibility that anything that has a legal possibility to transfer ownership may form part of the property managed by the fiduciary trustee.
Link to publicationA Lawyer’s Guide to Asset Protection Planning in California, 2nd Edition
A Lawyer’s Guide to Asset Protection Planning in California (Second Edition) is the first and only treatise on asset protection planning specific to California. A desktop reference guide that every attorney in California should have. In-depth coverage of the underlying substantive law…
Link to publicationPre-Immigration Tax Planning
There are three ways a country can define its tax borders: citizen-based, residence-based and territorial. A citizen-based tax system taxes all income earned by the citizen, regardless of where that citizen lives or where the income is earned. The residence-based model taxes worldwide…
Link to publicationLoan Deposits should be returned
Everyone should be careful when forming an opinion if, in the absence of reliable and authoritative sources, they are forced to judge an issue of professional importance …
Link to publication