INTRODUCTION Contributed by: Ivan A. Sacks, Withers
This competition for mobile wealth, amidst politi- cal reaction against tax minimisation regimes and structuring, intersects with another defining trend of contemporary life: the globalisation of personal and family existence. Increasing numbers of affluent individuals live, work, invest and maintain family con- nections across multiple jurisdictions. A family might have parents residing in the United States, adult chil- dren working in Europe or Asia, assets held in invest- ment accounts in several countries and real estate in yet another. These realities complicate traditional notions of domicile, tax residence and governing law. Estate planners must therefore navigate not only the domestic tax and succession rules of one jurisdiction, but also international treaties, foreign forced-heirship regimes and cross-border reporting obligations. Against this backdrop of global mobility, wealth con- centration and increasing succession, a number of social and technological changes are exerting a pro- found influence on succession planning law and prac- tice. Two particularly important areas are the evolving legal recognition of non-traditional family structures and the growing importance of digital assets in both financial and personal life. Evolving Family Structures and the Law of Succession Historically, succession law developed around a rela- tively narrow conception of family. Marriage was gen- erally defined as a heterosexual union, and legal sys- tems often assumed that children were born naturally to married parents. Property rights, inheritance rules and tax benefits were structured around this tradi- tional model. Over the past several decades, however, social norms and legal frameworks have evolved sig- nificantly. One of the most consequential developments has been the legal recognition of same-sex marriage and other forms of domestic partnership in a growing number of jurisdictions. In the United States, nation- wide recognition of same-sex marriage dramatically altered the legal landscape for estate planning. Mar- ried couples – regardless of gender – can now benefit from marital inheritance rights, spousal elective share protections and the ability to transfer assets between spouses without incurring federal estate or gift tax
through the marital deduction. However, some state laws remain opposed or have not adjusted fully to federal recognition. Similar reforms have occurred in many countries around the world, although the pace and scope of recognition vary widely. For estate planners, these changes require significant adjustments. Same-sex couples who previously relied on complex contractual arrangements to approximate spousal rights can now benefit from traditional mari- tal planning tools. At the same time, planners must remain attentive to the fact that cross-border couples and couples with cross-state property interests may encounter differing legal recognition depending on where they reside or hold assets. A marriage recog- nised in one place may not be fully acknowledged in another, creating potential uncertainty in inheritance rights or taxation. Beyond marriage equality, the broader recognition of diverse family structures has also begun to reshape succession law. Domestic partnerships, cohabita- tion arrangements and blended families with children from multiple relationships are increasingly common. These realities complicate the distribution of property at death and often require more deliberate planning to avoid disputes among surviving partners, biological children, stepchildren and other potential heirs. Scientific advances in reproductive technology are adding further complexity. Techniques such as in vitro fertilisation, surrogacy and the freezing of embryos or genetic material have expanded the possibilities of parenthood. Children may now be conceived years after the death of a biological parent, or born through surrogacy arrangements involving multiple parties across different jurisdictions. These developments raise fundamental legal questions about parentage, inheritance rights and the timing of succession. For example, some legal systems must now address whether a child conceived posthumously through stored genetic material is entitled to inherit from the deceased parent’s estate. The answer often depends on statutory provisions, the explicit intent expressed in estate planning documents and the timing of con- ception relative to other events, including probate pro- ceedings. Similarly, cross-border surrogacy arrange- ments may involve jurisdictions with differing views on
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