Starting Position
The Whitfield family (anonymised) are 4th-generation UK industrialists with ~CHF 280M in family wealth. The patriarch (62) and his wife (58) have lived in Mayfair, London, for 35 years. The three children (28, 31, 35) are spread across the UK, the USA and the EU — each pursuing their own career path in tech or banking.
The trigger for engaging Beherzig: the abolition of the UK non-dom regime in 2025 combined with the imminent handover of principal responsibility for the family office to the next generation in 2027-2030. The Whitfields were seeking:
- A tax-optimised relocation to Switzerland under lump-sum taxation (Bernese Oberland)
- A prestigious family chalet as a cross-generational anchor
- A trust/foundation structure for a secure multi-generational handover
- A structured next-generation integration process
Beherzig Solution: 4-Phase Mandate
Phase 1: Pre-Migration Planning (Months 1-3)
- Preliminary lump-sum taxation opinion for the Bernese Oberland (Saanen) with KPMG Bern
- UK exit-tax analysis with Lindemann Law (tax advisers for UK-CH migration)
- Foundation preparation in Liechtenstein (LGT, Vaduz)
- Beherzig off-market search profile: Saanen, ≥CHF 20M, heritage chalet with Eiger-Mont-Blanc views, ESG retrofit potential
Phase 2: Property Sourcing (Months 3-5)
- Beherzig Confidential Pool: 4 NDA-protected Saanen-Eggli/Oberbort candidates identified
- 3 private viewings with the Whitfield patriarch + wife
- Preference for the Saanen-Eggli chalet (built 1932, 850 m² living area, 8,500 m² of land)
- Off-market negotiation directly with the vendor family (3rd-generation heirs)
- Final price: CHF 24M (BOMPI +18% relative to the public price level in Oberbort)
Phase 3: Closing + Foundation Setup (Months 5-7)
- Liechtenstein foundation established (foundation board: 2 LGT trusted counsel + 1 Whitfield family member)
- Chalet acquisition made directly by the foundation (Lex Koller permit for the foundation granted by the Canton of Bern)
- Lump-sum taxation ruling for Saanen signed (CHF 720,000 annual assessment basis)
- UK exit-tax settlement: CHF 8M (paid before migration to Switzerland)
- Whitfield patriarch + wife officially move to Saanen-Eggli (Q1 2026)
Phase 4: NextGen Integration + ESG Retrofit (Months 7-9)
- 6-month next-generation integration workshop (3 children + foundation board + Beherzig)
- NextGen sub-allocation: CHF 8M per child within their own investment mandates
- Minergie-A retrofit of the chalet (CHF 4.2M, 14-month construction period) — an ESG-compliant heritage chalet
- Whitfield Switzerland Foundation, a charitable foundation, set up (CHF 2M seed capital)
Outcome 12 Months Post-Closing (Q2 2026)
Tax Optimisation
- UK pre-Brexit: ~CHF 5.4M in income tax + CGT annually
- Switzerland, Saanen lump-sum, post-2026: ~CHF 320,000/year (assessment basis CHF 720,000 × 32% effective)
- Saving: ~CHF 5.08M annually (-94%)
- Multi-generational effect: ~CHF 25M in tax savings 2026-2030
Generational Handover
- The Liechtenstein foundation secures the Saanen-Eggli chalet for 4 generations without fragmented inheritance
- The NextGen sub-allocation gives each child CHF 8M of investment autonomy + a mentoring path with the patriarch
- Beherzig conducts quarterly reviews with the foundation board + next generation
Lifestyle + Heritage
- The Saanen-Eggli chalet becomes a generational anchor — all 12-16 family members gather for summer holidays + Christmas
- The Minergie-A retrofit reduces heating energy by 78% (UNESCO-compliant — no loss of historical character)
- The Whitfield Switzerland Foundation finances local Saanenland education projects (apprentices in heritage renovation)
Key Learnings for Family-Office Clients
1. The abolition of the UK non-dom regime is permanent. UK families with substantial wealth must now decide — the Switzerland lump-sum regime, the Italian lump-sum regime, or continued full UK taxation. Beherzig recommends Switzerland for family stability.
2. A Liechtenstein foundation protects multi-generational wealth. Unlike UK trust structures, the Liechtenstein foundation is fully recognised in Switzerland and offers multi-generational security without inheritance tax.
3. Off-market chalets are 18-25% more expensive than public listings — and rightly so. Premium micro-locations such as Saanen-Eggli are never marketed publicly. Off-market delivers access + discretion + a 4-generation legacy.
4. Next-generation integration is not optional. Patriarchs who involve the next generation only on their deathbed lose the family-office knowledge + emotional cohesion. A 6-month workshop during the handover phase is standard practice for Beherzig mandates.