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Description

International Wealth Taxation: Residency, Reporting and Succession

Advise a relocating client or a holder of foreign assets without exposing their wealth

  • 2 days — 14 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

A client who relocates, inherits abroad or holds property outside their country of residence moves into an entirely different regime. Tax residency becomes debatable, foreign-source income calls for treaty relief, undeclared accounts and policies create exposure, and a single estate may be taxed in two States.

Unlike a programme devoted to corporate flows, this 14-hour course addresses the wealth of individuals: residency and mobility, foreign-source income and capital, international structures, then cross-border estates and gifts. Participants leave with a four-step qualification method.

Learning objectives

  • Determine the tax residency of an individual under domestic criteria and then under treaty tie-breaker rules
  • Handle the taxation of foreign-source income and the corresponding relief or credit mechanisms
  • Determine the base of wealth and property taxes levied abroad on real estate held outside the UAE
  • Apply reporting obligations relating to foreign accounts, policies and structures
  • Anticipate the consequences of an inbound move to and an outbound move from the UAE
  • Identify the applicable succession law and the tax regime of an international estate

What makes this programme different

A four-step qualification method is applied to every client file presented
The consequences of relocation are quantified year by year on a model portfolio
Reporting obligations attached to foreign holdings are consolidated into a working check-list

Programme

1Tax residency and individual mobility

The starting point of every file

  • Domestic residency criteria, UAE residency tests and treaty tie-breaker hierarchy
  • Year of arrival and year of departure: splitting the taxable period
  • Taxation of unrealised gains on a transfer of residence (exit charges)
  • Status of non-residents and income remaining taxable at source
  • Inbound and outbound assignees, residency certificates and social security coordination

2Foreign-source income and capital

Reporting what sits elsewhere

  • Foreign-source rental income, dividends and interest
  • Methods for eliminating double taxation and treaty relief mechanisms
  • Capital gains on the disposal of securities and of real estate located abroad
  • Wealth and property taxes levied abroad on real estate held directly or through a company
  • Reporting of bank accounts, insurance policies and digital assets held outside the country of residence

3International structures and investments

Understand before advising

  • Trusts, foundations and comparable entities: obligations of settlors and beneficiaries
  • Life insurance and unit-linked policies subscribed abroad and their tax treatment
  • Foreign companies holding real estate in high-tax jurisdictions and related property levies
  • Transparency, automatic exchange of information under CRS and FATCA, and beneficial ownership registers
  • Regularisation of undeclared holdings and its consequences

4International estates and gifts

Two States, one transfer

  • Criteria triggering taxation of estates and gifts containing a foreign element
  • Civil law applicable to the succession, including Sharia principles and DIFC or ADGM will registration, and its interaction with taxation
  • Estate-specific treaties and the elimination of double taxation
  • Crediting tax paid abroad and the supporting evidence required
  • Planning ahead through gifts, split ownership or relocation of assets

Who is it for

Wealth advisers, private bankers, legal practitioners and accounting professionals serving internationally mobile clients or clients holding assets abroad.

Prerequisites

A working knowledge of personal taxation in at least one domestic regime and of wealth management fundamentals.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.