ACADEMIC PROGRAM

Legal track #2 | Session 2 - EAT THE RICH, FEED THE RICH AND SHARE THE CAKE WITH THE NEW GENERATION

Organized by the Tax Law and the International Private Clients and Family Law Commissions

DATE & TIME​

LOCATION

🗓️Tuesday, August 26
🕐 11:30-12:30 EDT

📍Waldorf Astoria

DESCRIPTION

Is it just to expect the rich to pay more? In an era where governments face immense challenges—from mitigating climate change to propelling technological advancements—the idea of harnessing the resources of the affluent is increasingly compelling. Yet, while indirect taxes and transmission levies such as VAT, wealth, and inheritance taxes can help bridge socio-economic gaps, they may also undermine entrepreneurial investment and hamper economic growth. Therefore, a balanced approach to taxation is essential.

 

In this session, we’ll investigate how tax policies influence the transfer of wealth across generations and affect entrepreneurial ambition. With the rise of tax transparency and a decline in offshore financial practices, affluent families are more committed than ever to contributing locally. Simultaneously, evolving family structures and models demand tailored solutions that ensure fair taxation while enabling entrepreneurs topreserve and pass on their legacy.

 

For emerging legal professionals, mastering these complexities and providing cutting-edge advice is essential. 

 

Join us as we balance equitable taxation for entrepreneurs across diverse family models with the need to incentivize innovation, share nuanced perspectives, and examine international practices shaping tomorrow’s legal landscape.

SPEAKERS

Sophie de Carné-Carnavalet

Sekri Valentin Zerrouk, France

Bio

Sophie de Carné-Carnavalet is a member of the Paris Bar and a partner in the Tax law department of Sekri Valentin Zerrouk.

She is a specialist in wealth taxation and has developed a particularly recognized expertise in the following areas:

  • reorganizing the professional assets of managers and structuring the transfer of their business;
  • family transfers (gifts, inheritances, Dutreil pacts) ;
  • international wealth strategy (impatriation, expatriation, exit tax, reporting obligations) ;
  • estate planning (wills, trusts) ;
  • tax litigation (assistance with tax audits and challenges before the relevant courts).

Sophie has developed particular expertise in Franco-American tax relations, and has in-depth knowledge of the taxation of trusts. She assists numerous American families owning assets in France or residing in France.

Last December, Sophie spoke at the IAFL (International Academy of Family Lawyers) and AIJA (International Association of Young Lawyers) Symposium in Paris for a one-day conference dedicated to “the cross-border aspects of European Family Law”.

In addition, Sophie will participate in the second edition of the AIJA Wealth Lab, which will take place in Geneva on 13-14 November 2025, under the theme: ‘Bringing the next generation into the family fold’.

Katie Newbury

Kingsley Napley, UK

Bio

Katie is a partner in the immigration team at Kingsley Napley LLP specialising in complex immigration matters for private individuals. With over 15 years of experience in UK immigration, she has particular expertise advising HNW individuals on their UK immigration options, advising on issues which arise where immigration and family law overlap, international protection matters and advising on entry to the UK for those facing potential bans due to historic criminality, this includes high profile clients in the entertainment sector in particular.

She is ranked in Chambers, Legal 500, Spears and Citywealth Leaders.

Katie is a former VP of the AIJA Labour and Immigration commission. She regularly provides commentary in the press on the workings and development of the UK immigration rules.

Carlos Molino

FABREGA MOLINO, Panama

Bio

Carlos Molino is a Principal Partner at FABREGA MOLINO and leads the Firm’s Immigration Department. He brings over two decades of experience advising high-net-worth individuals, international families, and global entrepreneurs on cross-border corporate structures, estate planning strategies, and the use of private interest foundations.

In his practice, Carlos focuses not only on legal structures and tax considerations, but also on the broader factors that influence international families when selecting jurisdictions for residency, business expansion, and long-term investment. His counsel often balances regulatory efficiency, legal stability, and lifestyle factors — all key elements in modern wealth migration and planning.

As a frequent speaker at international forums such as AIJA and the IBA, Carlos contributes a regional perspective from Latin America to global conversations around wealth management.

SESSION COORDINATORS AND MODERATORS

Maryll Callari

Tiberghien, Belgium

Bio

Maryll is a senior lawyer at Tiberghien in the estate planning department.

She advises Belgian and foreign High Net Worth individuals and (their) family businesses on direct taxation, international mobility and (inter)national estate planning. She focuses amongst others on tax issues relevant to trusts, foundations and settlements.

She has developed a particular expertise and practical experience in voluntary tax disclosures, anti-money laundering legislation and regulationand and repatriation of foreign assets.

Michael A. Schifferli

Wenger Plattner Attorneys-at-law, Switzerland

Bio

Michael is a Partner in Wenger Plattner’s Dispute Resolution and Private Client Practice Groups. He advises and represents private individuals and corporate clients before state courts and arbitral tribunals, in particular in the field of international sales law, agency and corporate law. 

In addition, he has an established Private Client’s practice, advising individuals on estate planning, investments in Switzerland and acting as a “one-top” shop to solve any other legal problems the clients may have, including litigation and arbitrating their private disputes.

Michael has acquired and continues to hone significant leadership and project management skills while serving as an active reserve and general staff officer in the Swiss Armed Forces. He uses these skills to coordinate client work, set realistic timelines, and adopt strategic approaches to legal challenges