Categoria: TAX PLANNING

WHO CAN MAKE AN ITALIAN WILL? A person who is at least 18 years old; the legal owner of the assets; of sound mind (capace di intendere e di volere). In the event of a dispute over the mental capacity at the time of drafting the will, a court will decide. WHO SHOULD MAKE AN […]

The case in which an expat resident in Italy receives a lump sum or an annuity from a pension fund or a foreign insurance company ( e.g. Traditional and ROTH IRA in U.s., Register retirement Saving plan in Canada) is now widespread. However, it is not easy to understand what system of taxation has to […]

There are basically two ways to become an Italian Citizen. One is to sneak into an Italian woman’s womb and make sure to be delivered after nine months in proximity to a Trattoria, so that you can enjoy a good dish of spaghetti as you come out. The second is to claim Italian Citizenship through […]

In the “2017 Budgetary Law”, definitively approved on 7 December 2016, the Italian Government has introduced a series of dispositions aimed at creating incentives for foreign investments in Italy. Who have a large patrimony , could be interested in obtaining a fiscal residence in Italy through the combination of two dispositions contained in the 2017 […]