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European Union and Italian International Tax Law Blog

Gift Tax

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No Gift Tax Upon Gratuitous Transfers of Assets To a Trust

By Marco Rossi on June 11, 2016

The Regional Tax Commission of Lombardy Region (an appellate level tax court including the city and province of Milan in Northern Italy) with its ruling n. 2846/2016 issued on May 13, 2016 held that a gratuitous transfer of property to a trust is not subject to the gift tax. The court’s theory is that the…

Posted in Italian Taxation of Individuals
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My name is MARCO ROSSI and I am an international lawyer specialized in EU and Italian international tax law for foreign individuals and companies investing or doing business in Italy and the EU. I am based in New York and…

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