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.
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.
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.
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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