Fiscal engineering
The design of how income, companies and assets are held, so that each is taxed once, in the right place and within the law.
- Line
- Design
- Starts with
- Residence, income, assets, family
- Ends with
- A written structure
- Jurisdictions
- Monaco · UAE · USA · Panama · Paraguay
01What it is
Every international family already has a structure, whether or not anyone drew it. Fiscal engineering makes it deliberate. We start from facts: where you live, where your companies operate, where your assets sit and who will one day inherit them.
We then compare lawful options across jurisdictions and draw the one that fits, with its costs, its reporting obligations and its alternatives. It is the base of everything LFS does: no company is incorporated and no residence is moved before the plan exists.
02When it applies
Selling or relocating a business
The sale, the holding above it and the residence of the seller are planned together, before signing.
Changing tax residence
Leaving one country is as important as arriving in another. Exit rules, timing and proof of residence are planned.
Assets in several countries
Property, portfolios and companies held in different places, often without a single view.
Preparing succession
Who inherits what, under which law, and how the structure survives the founder.
03How we work
Map
Residence, income sources, assets, companies, family members and their nationalities.
Compare
Jurisdictions side by side: tax, treaties, substance, reporting, cost and reputation.
Draw
A written structure with flows, timing and alternatives, in plain language.
Validate
Reviewed with local counsel in each jurisdiction before anything is built.
04Across our jurisdictions
| Monaco | No personal income tax for residents, French nationals excepted. Companies need prior government authorisation. |
|---|---|
| United Arab Emirates | Corporate tax of 9% above AED 375,000 since June 2023; 0% on qualifying free zone income with adequate substance. |
| United States | US persons are taxed on worldwide income. FATCA applies; the US is outside CRS. |
| Panama | Territorial system: foreign-source income is generally not taxed; 25% corporate tax on Panamanian income. |
| Paraguay | Territorial system: 10% corporate income tax; residents are not taxed on foreign-source income. |
Headline rules only, from public sources as of October 2026. Every case depends on nationality, residence and facts, and is reviewed with local counsel.
05What you receive
- Structure memorandum
- Diagram of entities and flows
- Implementation plan with costs
- Compliance checklist per jurisdiction
06Questions
Is fiscal engineering legal?
Yes. It is the choice between lawful options. Every structure we design is declared where required and reportable under CRS and FATCA. We do not build structures that rely on secrecy.
Do I need to change residence?
Not always. Sometimes the right answer is a holding company or a different way of owning an asset, not a move.
Who implements the plan?
We do, through our Build services and our offices and partners, or alongside your existing advisers.
This page describes our services in general terms. It is not tax or legal advice.