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ARTICLE · 09 JANUARY 2026

Italy, Trusts, And Succession Planning: A Modern And Competitive Framework

Withers LLP
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Italy has long been recognised as a business-oriented jurisdiction, supported by a legal and tax system historically designed to facilitate...

United KingdomTax
Filippo Molinari
Filippo Molinari
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Italy has long been recognised as a business-oriented jurisdiction, supported by a legal and tax system historically designed to facilitate wealth preservation and the orderly transfer of assets across generations.

Italy's inheritance and gift tax rules is among the most competitive in Europe, combining modest tax rates with generous exemptions for transfers within families. This has fostered a well-established culture of succession planning among entrepreneurs, family-owned enterprises, and private wealth holders.

In recent years, Italy has strengthened its position by modernising its legal and tax framework to embrace international wealth planning tools, aligning domestic rules with global best practice.

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