Legal Issues
Hotels and agritourism businesses: tax credit for the redevelopment of accommodation facilities
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 furnishing is recognized provided that at [...]
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 [...]
Condo hotels: New opportunities for tourists and entrepreneurs
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. Such a development will not only [...]
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 [...]