Maintaining and developing our relationship with the United Kingdom
BSL is a magazine aimed at a wide readership, including specialists with an interest in banking, real estate, as well as wealth, estate and tax planning. The articles either present general topics, deal with new developments or study specific and technical subjects. Each year BSL focuses on a particular country. After South Africa and the United Arab Emirates, the editorial team has decided to focus this year’s issue on the United Kingdom. The UK plays a key role in the issues we are discussing. London is one of the most important financial centres in the world and many wealthy people either live there or have interests there. However, the conditions in the UK have changed considerably since Brexit. For example, it has become much harder for Swiss nationals to relocate to the UK and for British nationals to settle in Switzerland. The purpose of our special issue is to set out the UK’s post-Brexit rules, both in the UK and in Switzerland. Finally, we would like to remind readers that major decisions, particularly in the area of taxation, are taken not only at national levels, but also by international institutions. Philippe Kenel, Lawyer in Lausanne, Geneva and Brussels, PYTHON |