[nothercastle]

With large sums of Money you can play games on when taxes are due that can allow you to invest money that you will eventually owe for taxes and then do a step up basis when you die thereby never paying taxes but not really being able to use it. There are other tricks to use the money where you take a loan and use the investment as a collateral but it’s all really complicated to manage and only makes sense at the 5-10mil range.

[aristofun]

In all jurisdictons I know - gov steal your taxes right away from your salary. And then you have to beg them for some return next year.

Other types of income I suppose outside of the original question.

[nothercastle]

Yes if you get salary then there aren’t options to play game like this. High net worth people don’t get paid salary for this reason