The increasing mobility of people and assets and the evolution of family structures, increasingly spanning multiple jurisdictions, make generational transfer more complex. At the same time, planning ahead is becoming an increasingly strategic opportunity.
In the new edition of the guide published by Il Sole 24 Ore, Luigi Belluzzo and Angelo Busani provide a practical and up-to-date overview. The guide covers wills and forced heirship, international successions and gifts, articles of association and corporate instruments, trusts, family pacts, extraordinary transactions and holding companies. Particular attention is given to the tax reform:
- the new Consolidated Law on Inheritance and Gift Tax (Legislative Decree 139/2024) and Circular 3/E/2025;
- Legislative Decree 123/2025;
- the new rules on contributions and demergers by spin-off (scissione mediante scorporo).
A contribution designed for families, entrepreneurs and professionals.
The publication is available at newsstands and on the Gruppo 24 Ore online portal HERE
Read the Table of Contents:
