On Thursday, 21st of June, the British Government has released details of the new "settled status" scheme which an estimated 3.5 million EU citizens will need to apply to be able to stay in the UK after Brexit. The Home Office keeps reassuring that the application...

The Italian Investor Visa has started in full operations and our Firm can witness how the process has been duly designed by the competent Authorities. It works! This regime is necessary for non EU passport holders seeking to enter the new Italian Tax Resident Regime...

The issue of the private insurance agreements and Judge positions in Italy already took attention in the past. In particular for Unit and Index linked products. Italian Courts already commented about the issue of the juridical (re)qualification and the Tax authorities...

Investor Visa for Italy is a new strategic plan introduced by Italian Government to attract qualified individuals and international financial capital.   Law. no. 232 of 11 December 2016 (Article 148 paragraph 1) has introduced a new long-term investor residence permit...

Article 60 of Law Decree 24 April 2017 no. 50 regulated the tax regime of the carried interest stating that it must be qualified as capital or other income if it meets specific requirements. In general terms, carried interest may be defined as an extra-profit received...

The new non-domicile rules are now in force with retroactive effect from 6 April 2017. HM Revenue & Customs ("HMRC") have published the guidance on the non-domicile reforms on February 1.st. This follows the Finance (No. 2) Act 2017 receiving Royal Assent on 16...