TRUST
Usare il trust per le successioni
The trust is currently the most modern tool for succession planning in Italy, including for the generational transfer of a company. Revenue Agency Circular 34/2022 confirms that the trust is extraordinarily advantageous from a tax point of view. When owning assets in several countries, it [...]
FAMIGLIA
Unioni coniugali
In Francia esistono vari tipi di unioni coniugali: l’unione libera non formalizzata, il patto civile di solidarietà e il matrimonio. In quale modo, ed entro che limiti, possono essere acquisiti diritti successori dal partner defunto? Partenariat enregistrè
FISCO E FINANZA
L’esenzione dall’imposta di successione e donazione nel caso di passaggio generazionale di aziende e partecipazioni sociali
The transfer of the company or corporate shareholdings in favour of spouses or descendants is exempt from inheritance, gift, mortgage and cadastral taxes and there is no undermining of [...]
SUCCESSIONI INTERNAZIONALI
Inshallah a boy. La successione mortis causa nei paesi islamici: dalla fiction alla pratica
Inshallah a Boy is a Jordanian film whose viewing is strongly suggested. It recounts successional events governed by Sharia law that jar with the sentiment of Western thought. But [...]
SUCCESSIONI NEL MONDO
Come fare testamento
Under Swiss law, there are two main types of last will: A handwritten will, also known as a holographic will, is written out entirely by hand, dated and signed. [...]
