21 results found

La menzionata Legge Europea 2013 ha esteso l'ambito di applicazione della normativa esistente in tema di dichiarazioni anche a Trust, Truste, Beneficiari ed alle Fondazioni non residenti.

The Hague Convention of 1 July 1985 establishes that the law chosen in the trust deed governs the validity of the trust, its interpretation, its effects, and the administration of the trust.

On 23 July was constituted the "Trust for Contemporary Art", a trust aimed at promoting contemporary art in Bologna in order to drive the city towards the most important contemporary art capitals in Europe.

The trust as an ideal legal instrument to preserve the family tradition of a historic company, respecting the founder's wishes and ensuring an orderly generational passage.

Through Advance Ruling No. 175/2025, the Italian Revenue Agency has clarified the taxation of capital gains realised by non-resident entities from selling shares in non-resident companies...

L’art. 44 del Disegno di Legge di Stabilità 2015 introduce una modifica al regime di tassazione dei dividendi percepiti dagli enti non commerciali, diminuendo notevolmente la quota esclusa da tassazione.

As life expectancy in Italy reaches 81.7 years for men and 85.7 years for women while fertility rates decline, families and entrepreneurs face unprecedented challenges in managing wealth transfer, business continuity, and protection during extended periods of potential incapacity. Italian lawmakers have begun addressing these demographic shifts through new legislation, but private family planning remains essential to coordinate personal protection, asset management, and succession across jurisdictions.

Italian resident beneficiaries of foreign trusts should pay attention to the new position taken by the Italian Government concerning distributions made by foreign opaque trusts resident

With the final judgement no. 3641/2018 the Italian Supreme Court has ruled on the creditor's right to undertake the clawback action against a family trust

As previously reported, Italy has launched a voluntary disclosure programme along the lines of those already in existence in the UK and the US.

With the recent Tax Ruling (Interpello) No. 693/2021 of 8th October 2021, the Italian Tax Authorities clearly addressed a debated tax monitoring obligation of Italian beneficiaries of foreign discretionary...

By a decree of the Ministry of Enterprises and Made in Italy on October 9, 2023, the functionality of the Register of beneficial owners of legally recognized entities is established...

International wealth planning faces unprecedented challenges as transparency requirements tighten globally, beneficial ownership registries expand, and cross-border information exchange becomes routine. How can families and advisers navigate evolving governance standards, AI integration in fiduciary services, and the complexities of mobile wealth management?

Italian Real Estate Investment Trusts and taxation: read here all information about the costs of a Real Estate Investment Trusts, its purposes and its advantages.

The Court of Justice of the European Union has ruled on a pivotal dispute concerning Italy's beneficial ownership register, addressing whether fiduciary mandates should be treated like trusts for transparency purposes.

A trust is an instrument having extreme flexibility and adaptability. For those reasons, it is becoming more and more common in the field of estate and succession planning as a simple...

Italy was the first civil law country to ratify the Hague Trust Convention.

The Italian Government has published new guidance concerning a register of information on the beneficial owners of trusts. The register is not yet effective, but it is recommended...