Withers Worldwide

Overview

Filippo is Partner and Head of International Wealth Planning. He is a dual qualified English solicitor and Swiss lawyer (Rechtsanwalt) and advises clients on international tax and estate planning issues. Able to approach both common law and civil law issues from a practical perspective, he advises on the establishment and restructuring of both trusts and foundations as well as on UK and international tax issues. He successfully lobbied the Swiss government in connection with the recognition of trusts and is currently advising an offshore jurisdiction in connection with the introduction of a law on foundations. On the tax side of things, he was involved in the OECD’s project on high net worth individuals.

Teaching Assignments
Guest lecturer, LL.M. in comparative and international trust law, King’s College London (2006, 2010); Lecturer, CASS Business School (City University London), Trust Executives Seminar 2011 for the China Trustee Association, Lecturer, Master Tributario Internazionale, il Sole 24 Ore (Milan) (2009-2010); Lecturer, LL.M in Private wealth Management, University of Münster (Germany) (2008-); lecturer, Trust law, Centro Studi Bancari, Lugano (Switzerland) (2008); Lecturer, international tax law, University of Liechtenstein (2010-). 

Publications and speaking engagements

• Member of the Editorial Board of European Estate Planning, STEP and Sweet & Maxwell.
• McCutcheon on Inheritance Tax’: chapter on foreign law concepts in inheritance tax planning and commentaries on the UK-Swiss, UK-Italian and UK-French capital taxes treaties.
• ‘Switzerland and the Hague Trust Convention: where are we?’ Trust Law International, Vol. 19, No 1, 2005;
• ‘Mutual Assistance in Criminal Matters and the adoption of the third Money Laundering Directive – traps for the unscrupulous’, British Tax Review (B.T.R), 2005, 5, 456-464.
• ‘Praktische Auswirkungen des Haager Trust-Übereinkommens für den Schweizer Trustee, Protector, Trust Administrator und Investment Advisor’, AJP (Allgemeine Juristische Praxis), 2006/4;
• ‘Taxation of Trusts in Switzerland: New Clouds on the Horizon – A discussion of the current draft Tax Guidelines and wider implications for countries wishing to recognise trusts’, Trust Law International, Vol. 20, No 1, 2006;
• ‘Tax Treatment of Estates with a Continental European Element’, Private Client Business, [2006] July /August and September/October 2006.
• ‘Switzerland and the Hague Trust Convention: New Bill – A step in the right direction’, Trust Law International, Vol. 20, No 1, 2006;
• ‘Les trusts anglo-saxons et les pays de droit civil – approche juridique et fiscale’ – Book review, STEP, March 2007;
• ‘Taxation of trusts in Italy - new rules on residence and attribution of trust income to beneficiaries’; STEP Journal, March 2007.
• ‘Recent changes in Italy affecting trusts: an Italian earthquake’; Private Client Business, [2007] September/October 2006.
• ‘Aspetti finanziari e trust nelle cause di divorzio di diritto inglese’, in: Atti delle giornate di studio della Commissione Ticinese per la Formazione Permanente dei Giuristi. (2009). 
• ‘The Trusts (Guernsey) Law 2007 and Other Modern Trust Laws:
  Society of Trust and Estate Practitioners (STEP)
• ‘The Trusts (Guernsey) Law 2007 and Other Modern Trust Laws: A Civilian Perspective’, Trust Law International, Vol. 22, No 3, 2008.
• ‘The International Foundation Scene in Trepidation – Opportunities and Pitfall for Newcomers’ [2009] Private Client Business, Issue 2.
• ‘Liechtenstein’s New Foundation Law: a Retrograde Step?’ [2009] Private Client Business, Issue 3.
• ‘The Foundations (Jersey) Law 2009: A Civilian Perspective –Not so plain vanilla and possibly a tad wacky’, The Jersey and Guernsey Law Review, February 2010.
• ‘The Hague Trust Convention 25 Years On’, in Trusts in Prime Jurisdictions, 2nd Ed., STEP, 2010,

Memberships

The Society of Trust & Estate Practitioners