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26 08, 2019

Donations of money from foreign investors are tax-exempt

By |2019-11-19T09:59:51+00:00August 26th, 2019|Legal Issues|0 Comments

Under Italian tax regulations, donations of goods are subject to variable taxation, ranging from 2% to 8% of the donation’s value, depending on the relationship between the donor and the donee. However, according to article 2 of Legislative Decree 346 of 1990, [...]

19 07, 2019

Innovative startups and innovative SMEs: Tax incentives 2019 for equity investors

By |2019-11-11T10:43:50+00:00July 19th, 2019|Legal Issues|0 Comments

Innovative Startups A legal definition of “innovative startup” Limited companies (including cooperatives ) new businesses, or operational for less than 5 years HQ in Italy or in another EU country, with at least a production site branch in Italy annual turnover below [...]

3 05, 2019

A ten-year tax reduction for non-EU entrepreneur and investors ready to move to Italy to invest and work

By |2019-07-22T06:50:38+00:00May 3rd, 2019|Legal Issues|0 Comments

Good news for non-EU entrepreneurs and investors willing to move their fiscal residence to Italy: that’s in the Growth Act (Art. 5, D.L. n. 34/2019 - Misure urgenti di crescita economica e per la risoluzione di specifiche situazioni di crisi) issued by the [...]

28 03, 2019

How to invest in an Italian corporation

By |2019-07-22T09:06:32+00:00March 28th, 2019|Legal Issues|0 Comments

According to the recent innovation of Italian immigration law, one of the way to obtain an “investor visa” is to invest a sum of either 500,000.00 or 1,000,000.00 euro, respectively, in an Italian startup or in an ordinary corporation. There are two ways [...]

22 01, 2019

Hotels and agritourism businesses: tax credit for the redevelopment of accommodation facilities

By |2019-01-22T15:17:35+00:00January 22nd, 2019|Legal Issues|0 Comments

Article 19 of the simplification decree provides that for tax periods after 2018 the tax credit granted to hotels and agritourism businesses for building renovation, eliminating architectural barriers, increasing energy efficiency, earthquake-proofing and the purchase of furniture and large electrical appliances aimed at [...]

20 03, 2018

Italian Succession Law. What to know before moving to Italy.

By |2018-11-30T09:34:24+00:00March 20th, 2018|Legal Issues|Comments Off on Italian Succession Law. What to know before moving to Italy.

Foreigners that are thinking about moving their residence to Italy might be interested in knowing more about Italian succession law. Indeed, according to EU Regulation n. 650/2012, the law of Succession is not determined by the nationality of the deceased but rather [...]

17 03, 2018

Condo hotels: New opportunities for tourists and entrepreneurs

By |2020-03-02T08:49:23+00:00March 17th, 2018|Legal Issues|0 Comments

New investment opportunities in the tourism sector are opening up in Italy: since March 21st, condo hotels will become part of the Italian tourism offering. On this date, in fact, the decree regulating this new segment of the sector will enter into force. [...]

10 02, 2018

The tax residence of individuals according to a recent case-law of the Italian Supreme Court.

By |2018-02-12T15:33:34+00:00February 10th, 2018|Legal Issues|0 Comments

By Massimo Pellecchia and Edoardo Alessandrini With reference to the assessment of tax residence for income tax purposes, the Italian Supreme Court held that the criterion of the permanent home required by the Article 4 of the Tax Convention between Italy and the [...]

7 11, 2017

The Escrow Agent: in Italy the role is entrusted to the notary

By |2017-11-07T08:11:14+00:00November 7th, 2017|Legal Issues|2 Comments

It is a guarantee that allows both contract parties using a valid and useful tool to solve any kind of dispute that may arise during a negotiation. The role is entrusted to the notary, which as an escrow agent plays a role as [...]

2 11, 2017

Apostille and legalization: use in Italy of documents and acts issued by foreign authorities

By |2017-11-02T14:58:45+00:00November 2nd, 2017|Legal Issues|0 Comments

By Maurizio Tino, lawyer, Manca Graziadei Studio Legale - Rome To use the documents and acts issued by foreign authorities, Notaries and public officers it is necessary to get the Apostille or the legalization by the competent office. The Apostille is an official [...]