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No Gift Tax On Transfer of Property To Trusts, Italy’s Supreme Court Ruled

By Marco Rossi on January 11, 2017
Posted in International Taxation, Italian Taxation of Individuals

In its ruling n. 21614 of October 26, 2016 Italy’s Supreme Court considered the issue of the application of the gift tax upon the transfer of property to a trust. The issue arises under the provisions of Law n.  262 of October 3, 2006, which reinstated the gift tax. Article 2 of Law 262, at…

No Gift Tax Upon Gratuitous Transfers of Assets To a Trust

By Marco Rossi on June 11, 2016
Posted in Italian Taxation of Individuals

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…

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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