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Italy
Legislative Decree no. 149 of October 10, 2022, implementing Law no. 206 of November 26, 2021, with the aim of simplifying, speeding up and rationalizing the civil law process, has…
Fact Sheet 3: The statutory matrimonial property regime (in the absence of a marriage contract)
This Fact Sheet No. 3 (2022) aims to present an overview of the various matrimonial property regimes applicable in the
absence of a marriage contract in all member countries of the LEXUNION network (Belgium, Spain, France, Italy, Netherlands, Switzerland, United Kingdom).
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,…