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COMPANIES & PARTNERSHIPS Companies and partnerships are flexible vehicles that can be used and integrated into a wide variety of asset management and asset protection structures and tax planning structures. ​ They are sometimes used on their own but more commonly used together with other vehicles. The combination with a trust, for example, often provides more effective protection as well as greater flexibility. ​ Many jurisdictions are introducing new legislation designed for international business needs and the types and nature of companies and partnerships available in those jurisdictions should be considered as well as other matters such as infrastructure and stability. With offices in many of the jurisdictions featuring specialised company and partnership laws, we are well placed to meet most client requirements. ​ We provide a comprehensive range of corporate and partnership services and are able to assist with all matters relating to the establishment, administration and management of companies and partnerships in all the major jurisdictions. ​ As we are completely independent and we are not tied to any other service provider, we are able to offer our clients unfettered choice in selecting third party providers and working with other professional advisers. ​ We aim to offer the highest level of personal service as our culture is all about building long term relationships. Many of our clients have been with us, not just for years, but for generations. Our Specialists

TRUSTS & FOUNDATIONS Trusts and foundations, which are frequently used in conjunction with companies, can play a key role in the wealth management needs of individuals, families and corporates. ​ Carefully planned and structured, they can enable clients to preserve, protect and accumulate wealth, whilst minimising or deferring exposure to tax. ​ Various types of trusts and foundations have been developed and the most suitable structure will depend upon each client’s unique circumstances. With offices in many of the jurisdictions featuring trust and foundation laws, we are well placed to meet most client requirements. ​ We assist our clients (in conjunction with their own professional advisers) on the formation, administration and management of trusts, foundations, partnerships and companies. Our private clients range from the small family trust to large complex international family offices, while our corporate clients range from small family businesses to top 100 international public companies. ​ The provision of trust and foundation services is one of our core lines of business and has been for so many years. We take the time at the outset to understand our clients’ requirements and expectations to ensure that we develop the right relationship and the optimal solution. ​ As we are completely independent, we are not tied to any other service provider which allows us to offer our clients unfettered choice in selecting and working with third party service providers and professional advisers. ​ We aim to offer the highest level of personal service as our culture is all about building long term relationships. Many of our clients have been with us not just for years, but for generations. Our Specialists

MATRIMONIAL DISPUTES Our specialist matrimonial team undertakes: Tax and trust advice Valuation & expert witness services Assistance with asset scheduling, including Form E ​ Tax and Trust advice ​ Tax issues are often of fundamental importance in structuring a financial settlement on divorce. This is particularly so when one or both of the parties is resident but not domiciled in the UK for tax purposes. Our approach is to ensure pertinent tax issues are identified at the outset and not on the steps of the Court. Our aim is to find solutions to tax problems which will prove robust in the face of potential HMRC challenge and which are tailored to the particular needs of our clients. ​ Valuation and expert witness services ​ Members of our team have acted as experts in relation to matrimonial proceedings of all sizes and routinely give evidence in Court. They act both as independent or single joint experts and have experience in contentious and collaborative proceedings as well as in mediation cases. Our valuation and forensic skills, when linked with our trust and international tax structuring expertise, are particularly effective in matrimonial proceedings with international or offshore dimensions. ​ Assistance with asset scheduling, including Form E ​ Compiling the necessary forms and supporting schedules in relation to a divorce can be a time consuming process and comes at a point when the parties to the divorce will inevitably be concentrating on other matters. We can assist in collating information, carry out initial valuations of business assets and, if requested, assist in the completion of the necessary paperwork. Our Specialists Andrew McCallum Senior Partner E: andrew.mccallum@rawlinson-hunter.ch T: +41 0(22) 901 00 12 View bio... William Houseley Partner E: William.Houseley@rawlinson-hunter.ch T: +41 44 227 6716 View bio... Leon Keen Partner E: leon.keen@rawlinson-hunter.ch T: +41 (0)44 227 6700 View bio...

ART COLLECTORS We can provide detailed tax and accounting services to individuals and trusts holding art collections, and regularly advise on the transactions they undertake and tax issues they face. ​ We are experienced in providing advice on complex issues, often involving a number of different tax jurisdictions, and the family and tax issues involved in passing valuable chattels down the generations. ​ We can advise on the structuring of trusts and other holding vehicles for the acquisition and long-term ownership of art and, working with expert valuers, also deal with the tax implications of lease agreements where appropriate. We advise on the international and cross-border aspects of art related transactions, from the complexities of VAT to the remittance and personal tax implications for non-domiciled art collectors resident in the UK. We can also provide IT support for the creation and maintenance of sophisticated databases for art (and other assets) for individual collectors and trusts. ​ We understand that our advice must be tailored to the need of the individual client and that although an asset, art and antiques are primarily there to be enjoyed. Our Specialists

DOMICILE & RESIDENCE Whether you are moving into or out of the UK or any of the other jurisdictions in which we operate, we can advise you as to how to achieve your relocation in a tax efficient manner. ​ Ideally we would like to be involved before your relocation takes place, enabling us to explore the opportunities and issues that your relocation may present at a time when issues can most easily be addressed. ​ Our unrivalled experience of trusts and international tax planning ensures that we are ideally placed to advise you on your relocation. Our Specialists

SWITZERLAND Switzerland is one of the world’s leading financial centres for international banking and asset management. Some of the world’s largest international and private banks have their headquarters in Zurich and Geneva. Many internal financial services firms have chosen to locate in Zurich or Geneva to take advantage of the country’s economic and political stability, the availability of professional firms and qualified staff to support their businesses, and the favourable tax rates. Rawlinson & Hunter Switzerland comprises our Zurich and Geneva offices. From Switzerland, we provide a comprehensive range of trustee, corporate administration, accounting, audit and assurance, and tax services to individuals, privately held structures and corporates alike. Client confidentiality is at the heart of our Swiss operations: all of our client work is undertaken in Switzerland and all records are retained here. We manage a discrete number of structures with total assets in excess of USD 10 billion. In addition to financial assets, we have extensive experience in dealing with complex assets such as family businesses, art, commercial and residential real estate. We have a significant level of professional indemnity insurance, which provides assurance to those who trust us to deal with significant assets on a daily basis. All shareholders are fully active in the business. The absence of external shareholders, such as private equity investors, guarantees our independence and allows us to offer the most suitable solution to our clients, with no bias or preference to any one structure or jurisdiction. We do not provide investment advisory or management services, delegating this responsibility instead to a select range of investment specialists. This ensures that the management of trust assets can be monitored thoroughly and independently. Our team based in Switzerland is highly qualified, encompassing qualified and practicing lawyers, chartered accountants and registered auditors, many also holding the relevant STEP qualifications. We are supported by a team of experienced professionals within the other international R&H offices. Our rigorous in-house policies ensure that all matters are conducted in full compliance with national and international laws and regulations. Senior members of our Swiss team sit on various industry leading bodies.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters William Houseley Partner +41 44 227 6716 William.Houseley@rawlinson-hunter.ch William is based in the Zurich office and is a Director of Rawlinson & Hunter (Switzerland) AG and R&H Trust Co. (Switzerland) AG. William specialises in private client services including the administration of complex international trust and asset holding structures, private trust companies and purpose trusts for ultra-high net worth individuals. William joined Rawlinson & Hunter as a Senior Trust Manager in March 2017 and has over ten years’ experience in the trust industry. Prior to joining Rawlinson & hunter, William spent nine years in a senior role with HSBC Trust Company in Zurich, working with private clients and structured finance vehicles, he also worked for Rothschild Trust (Schweiz) AG. William moved to Zurich with his family in 2006 and prior to that had worked in the legal function at businesses specialising in intellectual property licensing (in connection with the production and distribution of films and television programmes) and at the Wellcome Trust. William was called to the Bar at Lincoln’s Inn in 1999 and he is also a member of the Society of Trust and Estate Practitioners (STEP). Expertise

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters Leon Keen Partner +41 (0)44 227 6700 leon.keen@rawlinson-hunter.ch Leon joined the Zurich office as a director in March 2016. He is a tax and succession lawyer by training and practiced in London before moving to Zurich in 2013. He brings this background to his fiduciary role on substantial trust and other private wealth structures as a director of our trust company with its seat in Zurich. Having studied Law and German Law at King’s College London and Humboldt Universität zu Berlin, Leon trained at Simmons & Simmons in London and qualified as an English solicitor in 2010. He then practised as a private client lawyer at Maurice Turnor Gardner in London, predominantly advising international individuals and families in relation to their personal tax and succession planning. Leon is involved in STEP, a member of the young lawyers’ association AIJA and has fluent English and German, as well as basic Portuguese and Spanish. He lives in Zurich and is the father of a young son. Expertise

LEGAL Rawlinson & Hunter International is a grouping of independent firms with members throughout the world. It is not a legal entity in its own right and does not offer professional services in its own name. Each independent member of Rawlinson & Hunter International is a separate firm. These firms are not members of one international partnership or group, or otherwise necessarily legal partners or members with each other, nor is any one firm responsible for the services or activities of any other. Firms in certain jurisdictions offer services through a partnership structure or through the medium of limited liability vehicles, or both, depending on the nature of services offered. The partners and directors of each of the firms within the Rawlinson & Hunter grouping pride themselves on the shared ethos and quality of advice given across the Rawlinson & Hunter grouping. As a result, use is made throughout this website of the expressions “our” and “we” in reference to the service provided by each of the Rawlinson & Hunter firms. This should not be construed as Rawlinson & Hunter International existing as a single entity. Although the firms carry the same name, there is no common ownership among the firms of Rawlinson & Hunter International. This website is designed for the information of readers. Whilst every effort has been made to ensure accuracy, information contained on the site may not be comprehensive and readers should not act upon it without seeking professional advice. The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Rawlinson & Hunter International office for advice concerning specific matters before making any decision. A list of legal partners and directors of that office can only be obtained from that office and nothing in this website shall imply that any other persons mentioned herein are partners or members of that office.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters Andrew McCallum Senior Partner +41 0(22) 901 00 12 andrew.mccallum@rawlinson-hunter.ch Andrew is Senior Partner of the Swiss firm, leading both the Zurich and Geneva offices and having responsibility for the oversight of the Swiss firm’s trust, corporate administration, accounting and audit services. Andrew is a bilingual private client and corporate services partner with 25 years Swiss and international experience at board, trustee and audit committee level on trusts, foundations, companies, family offices and not-for-profit entities. He specialises in both private client and corporate services, including estate planning and the establishment and ongoing administration of complex international trust and foundation structures, private trust companies and purpose trusts. In addition to being trustee on family trusts, Andrew undertakes the accounting and auditing of trusts and underlying entities for other trustees and family offices. Andrew is a Chartered Accountant (Institute of Chartered Accountants of Scotland), an authorised “expert-auditor” in Switzerland, a qualified Trust and Estate Practitioner (TEP) and holds an MBA. Andrew sits on several industry leading boards and committees at the Society of Trust and Estate Practitioners (STEP), the Swiss Association of Trust Companies (SATC) and the International Federation of Red Cross and Red Crescent Societies (IFRC). He is currently Chair of the Swiss and Liechtenstein STEP Federation (2018-present), is Treasurer and Committee member of both STEP Geneva (2010-present) and the Swiss Association of Trust Companies (2018-present), is a member of the STEP Worldwide Governance Committee (2021-present) and is the Vice Chair of the Audit and Risk Commission of the International Federation of Red Cross and Red Crescent Societies (2009-present). Previously, he was member of STEP Worldwide Professional Standards Committee (2013-2020). Andrew is fluent in English and French, and is a dual British-Swiss national. He is a regular speaker at conferences and training courses and publisher of articles, and he has been called upon to provide expert evidence to Court in the area of private client financial statements and business analysis. Expertise

PRIVACY The only personal data that this website can collect is: ​ If you choose to send us an email using one of the email addresses listed on the site. This email address will only be used to correspond with you. ​ ​ If you have any concerns or questions about the data that we collect and use for the client services we are providing then please contact the partner or director in the local office that provides the service to you. Privacy Statement

CLEAR ADVICE IN A COMPLEX WORLD A personal, tailored service Tell me more about your... Services Select Service Art Collectors Companies & Partnerships Domicile & Residence Estate Planning Matrimonial Disputes Personal Tax Investigations Personal Taxation Trusts & Foundations I'm looking for... People Select Person Andrew McCallum Leon Keen William Houseley