Titolo

On 26 November 2025, Parliament definitively approved the reform governing the circulation of real estate derived from donations (Article 44 of the Simplification Bill). This is a highly significant development, as it replaces and modernises the previous rules set out in Article 563 of the Italian Civil Code.

Succession planning plays a central role in social life and legal systems, and today it also represents a strategic lever for the country’s economic development.

Launching on October 8, 2025, the executive course Family Strategies for Wealth Planning: Tools and Solutions will take place over a total of 4.5 days, organized by SDA Bocconi School of Management.

Our Partners, Luigi Belluzzo and Paola Bergamin, were speakers at the event organized by the Trust and Wealth Protection Instruments Committee of the Order of Chartered Accountants of Verona, in collaboration with STEP Italy.

Luigi Belluzzo, Founder and Equity Partner of our firm, delivered a speech at the conference "New Taxation of Inheritances and Donations: Effects on Entrepreneurial Families and Trusts" – Padua, March 10, 2025 – Caffè Pedrocchi.

Con la riforma, in vigore dal 1° gennaio 2025, ora si attesta che l’atto di dotazione e disposizione in trust non è più soggetto a imposizione, salvo che non sia il contribuente per opzione a richiederlo. Nell’articolo pubblicato su Citywire Italia, Luigi Belluzzo illustra la riforma.