Fiscal

Switzerland : Modernisation of the inheritance law

The modernisation of Swiss inheritance law represents a significant part of the numerous legal reforms that will come into effect on 1 January 2023. These legal reforms have been introduced because certain…
Suisse : Modernisation du droit successoral
Suisse : Modernisation du droit successoral

Italy : Trusts and tax residence

Introduction As is commonly known, residence is a crucial element in tax law. It is used by legal systems as a linking criterion to justify their taxation on the income…
Italie : Trusts et résidence fiscale
Italie : Trusts et résidence fiscale

Portugal : Taxation of income from digital tokens

The taxation of income from digital tokens (cryptocurrencies, NFTs, etc.) in Portugal Portuguese tax legislation defines virtual assets as “a digital representation of value that is not necessarily linked to…
Portugal : Imposition des revenus tirés des jetons numériques
Portugal : Imposition des revenus tirés des jetons numériques

Switzerland : Changes to same-sex couples civil status

Changes to Swiss civil status   In Switzerland, up until 30 June 2022, a distinction was made between “ordinary” marriage for opposite-sex couples and “registered partnerships” for same-sex couples.   As of…
Switzerland : Changes to same-sex couples civil status
Switzerland : Changes to same-sex couples civil status

France – Belgium: New tax treaty of 9 November 2021

Le 9 novembre 2021, les ministres des Finances français et belge ont signé une nouvelle convention fiscale bilatérale pour l’élimination de la double imposition en matière d’impôts sur le revenu…
nouvelle convention fiscale franco-belge

Italy: The tax regime applicable to trusts

Introduction On August 11th, 2021, the Italian tax administration published a new draft circular in public consultation mode (with the possibility to submit comments and proposed amendments until September 30th,…
LE RÉGIME FISCAL ITALIEN
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