Focus Update

Legislative Decree No. 139 of 18 September 2024, which amends the Consolidated Law on Inheritance and Donation Tax (TUS), was published in Official Gazette No. 231 of 2 October 2024. From our Firm's Wealth Department, a document outlining the main regulatory changes that will come into force on 1 January 2025.

Belluzzo Mercanti welcomes the opportunity to contribute to the public consultation on the draft Circular Newsletter published by the Italian Revenue Agency concerning trusts’ direct and indirect taxation in Italy

Luigi Belluzzo fornisce un primo approfondito commento della Bozza di Circolare dell’Agenzia delle Entrate, pubblicata lo scorso 11 Agosto,  che reca chiarimenti sulla disciplina fiscale relativa ai trust ai fini delle imposte sul reddito e della imposizione indiretta.