A dated record of additions, revisions, and corrections, in reverse chronological order. Where a change reflects new law, the underlying authority is identified; where it reflects an editorial correction, the substance of the correction is described.
This changelog is the single place to confirm when a given entry was last touched and what was done to it. The "Reviewed" line at the foot of each entry restates the most recent review date for that page; this changelog provides the narrative.
2026-10-04
Added a Guides section with six practical entries: what a luxury tax is (the 1990 US excise and the luxury taxes in force in Canada, Australia, the UK and Italy), US yacht taxes, selling a luxury watch, the Form 709 statute of limitations, whether a family office is a legal or tax designation, and VAT on moving art within the EU. Added About and Privacy pages.
2026-10-04
Site-wide review of rates, thresholds and program status against the One Big Beautiful Bill Act (Pub. L. 119-21, 4 July 2025) and 2026 inflation-adjusted figures (Rev. Proc. 2025-32). Corrections include: the federal estate, gift and GST basic exclusion of $15,000,000 for 2026 (replacing references to a scheduled end-2025 sunset); the 2026 annual gift exclusion ($19,000) and non-citizen-spouse exclusion ($194,000); 100% bonus depreciation for property acquired after 19 January 2025; information-return and FBAR penalty amounts; the narrowing of Corporate Transparency Act reporting to certain foreign entities under FinCEN’s March 2025 interim final rule and August 2026 final rule; the digital-asset Form 8300 position under Announcement 2024-4; and updates to foreign-jurisdiction regimes where those have changed. Case pages were re-verified against court opinions and contemporary records: incorrect or unverifiable citations, figures and descriptions were corrected or removed, and non-litigated matters are now identified as such. Reference pages were revised to describe the site’s review practice accurately. Pages changed in this review show “Reviewed October 2026”.
2026-05-16
The site launches with seventy-one entries across seven parts: twelve asset-class deep dives, seventeen jurisdiction pages, thirteen structure descriptions, twelve tax-topic entries, seven compliance pages, six case studies, and four reference pages. The home page serves as the master table of contents. Every entry includes a primary-sources block and a review date.
2026-05-16
The methodology page sets out the source-ranking, citation discipline, and review cadence for the site. Subsequent entries on this changelog follow that page.
2026-05-16
The glossary opens with about seventy entries covering the recurring terminology of luxury-asset taxation. Cross-links from the glossary point into the topical pages where each concept is treated in full.
2026-05-16
The primary sources page consolidates the statutes, regulations, judicial decisions, and international instruments recurringly cited across the site, with stable URLs where known and text-only citations where URL stability is uncertain.
The following items are time-sensitive and are flagged for the next review:
Each entry has three elements: the date in ISO form; a short headline identifying the change; and a paragraph describing what changed and, where applicable, the authority. Substantive corrections to law are distinguished from editorial corrections (typography, broken links, reorganization).
Errors of law are corrected on identification, with the correction recorded on this page and the "Reviewed" line of the affected entry updated. Corrections are summarized here; site-wide reviews are summarized in a single entry rather than line by line.
Reviewed October 2026