Epic Edges

A major shift is coming to how pension wealth is treated after death in the UK.

From 6 April 2027, most unused pension funds and pension death benefits will be included in the value of a deceased person's estate for inheritance tax purposes.

The change follows legislation passed by the UK government and will affect how certain pension assets are treated for inheritance tax calculations going forward.

The new rules will apply to deaths occurring on or after 6 April 2027.

Source: UK Government

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Spain has officially ended its Golden Visa program for new applicants, closing one of Europe's most established residency by investment pathways.

The decision reflects a broader trend across several jurisdictions that are reviewing the role of investment migration programs within their economic and housing policies. While Spain remains an important destination for international investors, the closure highlights how residency frameworks can evolve over time.

As governments continue to reassess mobility and investment policies, how should globally mobile families and investors think about long term residency planning?

Follow Epic Edges for insights on cross border planning, private wealth risk, and family office strategy.

Global investors often focus on where opportunities exist.

But tax systems across jurisdictions can influence how those opportunities are structured and managed.

Epic Edges works with internationally active investors navigating cross border tax and structuring considerations.

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Paying less tax is not the problem.
Doing it in a way you cannot defend is.

The safest structures are usually the least dramatic.

That is where real cross border planning begins.

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A recent proposal has brought renewed attention to the idea of a targeted net wealth tax on high net worth households in Ireland. The proposal is reportedly designed as a modest annual levy on net wealth above a high threshold, affecting a small percentage of the population.

Whether or not the proposal becomes policy, the discussion itself is important.

Ireland has long been viewed as a stable and business friendly jurisdiction, especially from a corporate and investment perspective. But like many advanced economies, it is now facing broader conversations around public spending, housing, wealth concentration, and fiscal sustainability.

Follow Epic Edges for more insights on cross border planning, private wealth risk, and family office strategy.

Which jurisdiction would you personally consider most attractive for long term tax positioning?

Global tax positioning is becoming more complex as jurisdictions continue adjusting to OECD rules, transparency standards, and changing international tax frameworks.

While low tax jurisdictions still exist, structure, compliance, substance, and long term positioning are becoming increasingly important for internationally exposed individuals and businesses.

Source references:
PwC Worldwide Tax Summaries (2026)
OECD Pillar Two framework updates
Government & jurisdiction tax authority publications (2026)