Offshore Tax with HTJ.tax

Cook Islands trusts are often marketed as impenetrable asset-protection tools—but U.S. court records tell a more nuanced story. In this episode, we examine why some settlors have failed when courts ordered repatriation, and what “failure” actually means in practice.

Crucially, these cases are not about creditors directly seizing offshore assets. Instead, they center on personal enforcement: courts compelling settlors to act—and puni...

Cook Islands trusts are frequently presented as the strongest form of asset protection available—but they are not immune from criticism or regulatory reality. In this episode, we examine the most common critiques of Cook Islands trusts and explain how modern transparency, enforcement, and court powers can limit their effectiveness if misunderstood or misused.

🔎 In This Episode, You’ll Learn:

1️⃣ Subject to Automatic Exchange of ...

Cook Islands trusts are often described as the “fortress” of asset protection—but what does that really mean in legal terms? In this episode, we break down the structure using a simple metaphor to explain how Cook Islands trust law creates multiple, layered defenses around assets.

This is not about secrecy or evasion—it’s about legal architecture, process, and rule-of-law safeguards.

🔎 In This Episode, You’ll Learn:

🏰 The Moat: ...

Cook Islands trusts are powerful asset-protection tools, but they are not magic shields. In this episode, we take a clear-eyed look at the limitations of Cook Islands trusts—what they are not designed for, and why understanding these boundaries is essential for anyone considering this structure.

🔎 In This Episode, You’ll Learn:

1️⃣ Not a Tool for Existing Creditors

Cook Islands trusts are intended to protect against future, ...

Cook Islands trusts are not one-size-fits-all solutions. They are typically used by individuals who face elevated legal, professional, or commercial risk and who require a strong, legally robust framework for long-term asset protection. In this episode, we explain who commonly uses Cook Islands trusts—and why.

🔎 In This Episode, You’ll Learn:

1️⃣ High-Risk Professionals

Professionals such as:

• Doctors and surgeons

• Archite...

Cook Islands trusts are widely regarded as one of the most robust asset-protection vehicles in the world—but why? In this episode, we break down the core legal features that give Cook Islands trusts their strength, focusing on what is expressly provided under local law and how these mechanisms operate in practice.

This discussion is about understanding legal design and risk management, not shortcuts—and why timing, intent, and compl...

Why do Cook Islands trusts continue to be referenced in serious asset-protection planning discussions? In this episode, we break down the core legal protections that distinguish Cook Islands trusts from other offshore structures—and why they are often considered the gold standard in high-risk asset protection planning.

We focus on what is actually written into law, specifically under the International Trusts Act 1984, and how these ...

Portugal’s high level of vacant housing continues to attract political and public attention—but what is actually happening at policy level? In this episode, we explore the government measures currently under discussion, what has (and hasn’t) been decided, and why uncertainty remains.

🔎 In This Episode, You’ll Learn:

1️⃣ Why Vacant Housing Remains a Policy Priority

National and municipal authorities recognise that long-term v...

Estate planning in Portugal follows a civil law tradition that places strong protections around family inheritance rights. In this episode, we explain how forced heirship works, why it matters, and what it means for anyone preparing a will that involves Portuguese assets.

This is a crucial topic for international families, property owners, and advisors navigating cross-border succession planning.

🔎 In This Episode, You’ll Learn:

...

When inheriting property in Portugal, taxes are often a major concern—especially for international families. In this episode, we clarify how Stamp Duty (Imposto do Selo) applies to inherited property, who is exempt, and why compliance matters even when no tax is payable.

🔎 In This Episode, You’ll Learn:

1️⃣ The 10% Stamp Duty Rule

Portugal does not impose a traditional inheritance tax. Instead, inheritances fall under Impost...

When inheriting property in Portugal, understanding the costs involved is just as important as understanding the legal steps. In this episode, we break down the typical fees heirs can expect when completing a habilitação de herdeiros and transferring or registering inherited property.

🔎 In This Episode, You’ll Learn:

1️⃣ Cost of a Basic Habilitação de Herdeiros

According to official fee schedules published on gov.pt, a strai...

When inheriting property in Portugal, taxes are often a major concern—especially for international families. In this episode, we clarify how Stamp Duty (Imposto do Selo) applies to inherited property, who is exempt, and why compliance matters even when no tax is payable.

🔎 In This Episode, You’ll Learn:

1️⃣ The 10% Stamp Duty Rule

Portugal does not impose a traditional inheritance tax. Instead, inheritances fall under Impost...

Portugal is often described as facing a housing shortage—yet walk through many towns and cities and you’ll see countless empty homes. So what explains this apparent contradiction? In this episode, we unpack the structural, legal, and economic reasons behind Portugal’s high number of vacant properties.

🔎 In This Episode, You’ll Learn:

1️⃣ Inheritance and Legal Bottlenecks

A significant number of properties remain empty becaus...

When international families own property or other assets in Portugal, one critical question often arises: Will a foreign will be recognised under Portuguese law? In this episode, we clarify how Portugal treats foreign wills—and why careful estate planning is essential to avoid unintended outcomes.

🔎 In This Episode, You’ll Learn:

1️⃣ What Types of Wills Portuguese Law Recognises

Portuguese law formally recognises public will...

Buying property in Portugal involves more than just the purchase price. In this episode, we walk through the key taxes and fees every buyer—local or foreign—should budget for when acquiring real estate in Portugal.

Understanding these costs upfront helps avoid surprises and ensures smoother transactions.

🔎 In This Episode, You’ll Learn:

1️⃣ IMT – Property Transfer Tax

The main tax payable on acquisition is IMT (Imposto Munici...

Inheritance taxation is one of the most common—and misunderstood—questions when dealing with estates in Portugal. In this episode, we clarify how Portugal actually taxes inheritances and what families should expect when assets pass to the next generation.

The answer may surprise many international families.

🔎 In This Episode, You’ll Learn:

1️⃣ Why Portugal Has No Traditional Inheritance Tax

Portugal does not impose a ...

When someone dies owning assets in Portugal, one legal step is often unavoidable: the habilitação de herdeiros. In this episode, we explain what this procedure is, why it matters, and when families must complete it to move forward with estate administration.

Understanding this process early can save time, reduce friction among heirs, and prevent costly delays.

🔎 In This Episode, You’ll Learn:

1️⃣ What the Habilitação de H...

When someone dies owning assets in Portugal, one legal step is often unavoidable: the habilitação de herdeiros. In this episode, we explain what this procedure is, why it matters, and when families must complete it to move forward with estate administration.

Understanding this process early can save time, reduce friction among heirs, and prevent costly delays.

🔎 In This Episode, You’ll Learn:

1️⃣ What the Habilitação de H...

Navigating inheritance procedures in a foreign country can feel overwhelming, especially when real estate is involved. In this episode, we unpack the very first step families must take when someone passes away owning property in Portugal.

The Portuguese succession process has specific legal requirements, and understanding them early can prevent delays, disputes, and costly mistakes.

🔎 In This Episode, You’ll Learn:

1️⃣ Wh...