IBA 31st Annual International Private Client Tax Conference

1-3 March 2026 (Raffles London at the OWO, London, England)
Report of 12 April 2026 on the panel session "Navigating civil law constructs in common law jurisdictions: why make it easy when complexity is an option?"

Grégoire GAMERDINGER, lawyer partner and Ewelina WASOWSKA, Head of the Family Office Department at 99 AVOCATS ASSOCIÉS, took part in the 31st Annual International Private Client Tax Conference of the International Bar Association (IBA) on the theme of "private wealth seeking shelter and opportunity alike", presented by the IBA Private Client Tax Committee and supported by the IBA Family Law Committee.

The programme includes sessions/workshops, meetings, sharing views and exchanging information with practitioners from a wide range of civil and common law jurisdictions on current issues and fundamental questions of international planning, with the interests of our private clients in mind.

Ewelina WASOWSKA served as Session Reporter, contributing to the dissemination of insights and best practices in international wealth structuring. In this capacity, she monitored and analysed the discussions during the session entitled "Navigating civil law structures in common law jurisdictions", then drafted a report which was published on 12 April 2026 on the IBA website > https://www.ibanet.org/Navigating-civil-law-constructs-in-common-law-jurisdictions

The report highlights the difficulties involved in using civil law mechanisms (usufruct, bare ownership, successive usufruct, fidei-commissum, fiduciary administration (bewind) and private foundations) in common law jurisdictions, where the analysis focuses more on economic substance than on formal legal classification:

• Speakers highlighted the risks of reclassification, legal uncertainty and double taxation when these structures are used in a cross-border context, particularly between continental Europe, the United Kingdom and the United States.
• Common law jurisdictions pursue similar objectives to those of civil law jurisdictions through trusts, equitable interests or contractual arrangements.
• Usufruct received particular attention, due to issues surrounding the classification of beneficial ownership, valuation and tax treatment depending on the countries concerned.
• A key message from the debate was the need for close coordination between advisers in different jurisdictions in order to align civil, inheritance and tax rules.
• Finally, despite the sophistication of the tools available, the panel emphasised the importance of simplicity and clarity, which are essential for ensuring the consistent and effective implementation of international wealth structures.

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Topics covered included:

• The four-pillar dialogue: family office, legal, banking and investment advisory. Perspectives on global private client challenges. How these disciplines interact when addressing complex cross-border issues for wealthy families, including governance structures, succession planning and wealth deployment strategie.
• Navigating civil law constructs in common law jurisdictions. Why make it easy when complexity is an option? Challenges and potential pitfalls which arise when implementing civil law structures - such as Usufruct, Bewind and Fideicomiso - in common law jurisdictions.
• Artificial Intelligence in the private clients practice: AI as a friend or foe?
• International estate planning for Latin American families: Miami, Madrid or both? How lasting powers of attorney, prenuptial agreements, matrimonial property agreements, lifetime transfers, wills and will-substitutes travel across jurisdictions and how to coordinate them properly.

The conference programme in detail on the official IBA page >https://www.ibanet.org/confere...

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"The International Bar Association (IBA), established in 1947, is the world’s leading organisation of international legal practitioners, bar associations, law firms and law societies.The IBA influences the development of international law reform and shapes the future of the legal profession throughout the world. It has a membership of more than 80,000 individual lawyers and more than 190 bar associations and law societies spanning over 170 countries".

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