Cross-Border Tax Coordination

When individuals, families, businesses, or assets span multiple jurisdictions, tax questions cannot be addressed in isolation. Residence, citizenship, domicile, ownership, income flows, inheritance, entity management, and reporting obligations may interact across several legal systems.

L’Heritage coordinates the relevant tax and legal advisers so that decisions are considered from a consolidated cross-border perspective.

We do not replace jurisdiction-specific tax counsel. Our role is to identify areas requiring advice, organise the facts, facilitate communication, and help ensure that recommendations from different advisers are understood and implemented coherently.

Areas of focus

• Individual tax residence and domicile
• Corporate tax residence and substance
• Cross-border income and distributions
• Estate, inheritance, and gift taxation
• FATCA, CRS, and reporting coordination
• Adviser alignment across jurisdictions

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What the advisory may include

• Cross-Border Fact Mapping — Consolidate citizenship, residence, domicile, family circumstances, entities, assets, income sources, and jurisdictions.
• Tax Exposure Identification — Identify potential areas of residence, income, capital gains, estate, inheritance, gift, withholding, or corporate tax exposure requiring specialist review.
• Adviser Appointment and Coordination — Coordinate qualified tax counsel, accountants, fiduciaries, and legal advisers in each relevant jurisdiction.
• Residency and Relocation Analysis — Review how a move to or from Thailand may affect tax residence, reporting, income, investments, and estate planning.
• Entity and Substance Review — Coordinate analysis of corporate residence, management and control, economic substance, transfer pricing, and intercompany arrangements.
• Distribution and Cash-Flow Planning — Evaluate how dividends, interest, shareholder loans, trust distributions, investment proceeds, and remittances may be treated across jurisdictions.
• Reporting Coordination — Help organise FATCA, CRS, beneficial-ownership, foreign-asset, trust, entity, and other reporting obligations.
• Implementation Tracking — Convert multi-jurisdiction advice into a coordinated action plan with responsibilities, dependencies, and annual review points.

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