Focus Update - Belluzzo International Partners

Focus Update

Nov 25 2024
Investment management exemption | The new Italian rule to attract foreign investors - November 2024
Daniele Carlo Trivi Luigi Belluzzo Alessandro Belluzzo Alessandro Saini Lorena Pellissier Domenico Sannicandro Ivan Mastrototaro

On 19 November 2024, the Italian Tax Authorities issued Circular Letter n. 23/E/2024 aiming to clarify the IME rules. Our Focus Update provided a brief examination of the IME rules and of the clarifications provided by the Italian Tax Authorities.
Nov 13 2024
Why Italy | Doing Business in Italy
Luigi Belluzzo Enrico Rimini Alessandro Saini Ignazio Stefano Barone Valerio Vallefuoco Lorena Pellissier Alberto Franceschetti Ivan Mastrototaro

Our Guide for Foreign Investors is available on request and aims to provide a first reference of the relevant rules related to Italy from the perspective of a foreign investor.
Nov 12 2024
Destination Italy | A guide fon non-resident individuals wishing to invest or relocate to Italy

Our Guide is available on request and aims to provide a first reference of the relevant rules for international and private clients
Nov 11 2024
Tax Residence in Italy. The Italian Tax Revenue Office Guidelines
Luigi Belluzzo Alessandro Saini Lorena Pellissier Valerio Vallefuoco Domenico Sannicandro Ivan Mastrototaro

Our International Tax Team in Milan has made a first comment on Circular Letter 20/E of 4th November 2024.
Oct 4 2024
Donation and Inheritance tax reform in Italy - new rules in force from 1 January 2025

Legislative Decree No. 139 of 18 September 2024, which amends the Consolidated Law on Inheritance and Donation Tax (TUS), was published in Official Gazette No. 231 of 2 October 2024. From our Firm's Wealth Department, a document outlining the main regulatory changes that will come into force on 1 January 2025.
Mar 5 2024
The New Italian Investment Management Exemption
Daniele Carlo Trivi Luigi Belluzzo Alessandro Belluzzo Lorena Pellissier Alessandro Saini Ivan Mastrototaro

The Italian budget law 2023 has introduced the so-called ‘Investment Management Exemption’ in order to give certainty to Investment Fund Management practices, with a particular focus to remove the risk for a permanent establishment in Italy for a non-Italian resident fund.

Our Offices

VERONA

Vicolo Pietrone, 1/b
37123 Verona

+39 045 8005353

studio@belluzzo.net
MILAN

Via Andegari, 4
20121 Milan

+39 02 365 696 57

studio@belluzzo.net
LONDON

38, Craven Street
WC2N 5NG London

+44 (0) 20 7004 2660

london@belluzzo.net
SINGAPORE

101 Cecil Street #14-12
069533 Singapore

Tel. +65 6653 5361

singapore@belluzzo.net
LUGANO

Via Serafino Balestra, 10
6900 Lugano

+41 (0) 91 2520780

lugano@belluzzo.ch
ROME

Viale Regina Margherita, 294
00198 Rome

0039 06 442 515 09

studio@belluzzo.net
ABU DHABI

Level 12, Al Sila Tower, ADGM Square, Al Maryah Island
Abu Dhabi

+971 58 556 7828

uae@belluzzo.net

Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.

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A family business firm for business families