KeyNews Business Unit Wealth Management

From Business Unit Wealth Management, a selection of the most interesting Italian case law decisions and Italian Revenue Agency rulings, within the Wealth practice.

INDEX

I. Termination by mutual consent of a gift and the so-called "primary residence" regime.

II. The purchase of a property to be entrusted to a trust does not affect the application of the "price-value" regime for registration tax purposes.

III. Annuities and the application of inheritance and gift taxes. A knot still to be untangled.

IV. Transnational succession: two successions are opened, each subject to a different law.

I. Termination by mutual consent of a gift and the so-called “primary residence" regime.