Legal Issues
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 taking into consideration the country of [...]
The tax residence of individuals according to a recent case-law of the Italian Supreme Court.
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 Russian Federation is also fulfilled when [...]
The Escrow Agent: in Italy the role is entrusted to the notary
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 a guarantee in the pitch of [...]
Apostille and legalization: use in Italy of documents and acts issued by foreign authorities
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 certification valid among the countries where [...]
Start up a Company in Italy
By Antonio Reschigna, Civil Law Notary in Milan The new Company Law passed by the Italian Chamber and Senate in 2003 renewed substantially the rules regarding Limited Companies and Companies Limited by shares, creating much more flexible provisions and up to time opportunities for entrepreneurs and investors. A Company [...]
The regulation of donations in Italy
According to Italian law, donations are contracts through which a party, the donor, dispose of a right or assume an obligation in favor of another party, the donee, with the so called animus donandi, or the intent to impoverish themselves gratuitously for the benefit of the other party. [...]