The Italian budget law 2023 (“Budget Law”) has introduced the so-called ‘Investment Management Exemption’ (IMEX) in order to give certainty to Investment Fund Management practices, with a particular focus to the risk for a permanent establishment in Italy (“PE”) for a non-Italian resident fund or its investors.
La Legge di Bilancio 2023 ha introdotto una proroga per la rivalutazione di terreni e partecipazioni posseduti al 1° gennaio 2023 da parte dei soggetti non imprenditori. Rispetto al passato, l’agevolazione è stata estesa alle partecipazioni negoziate in mercati regolamentati e in sistemi multilaterali di negoziazione.
The TRUST 2023 guide by Luigi Belluzzo, published by Il Sole 24 Ore, is available online and at newsstands. The guide provides an in-depth and detailed commentary on the guidelines dictated by the Italian Tax Authority in Circular no. 34/E of 20 October 2022 on the taxation of trusts.
The Cartabia Reform came into force on March 1st, 2023. This will have a significant impact on family law proceedings. The aim is to reduce the length of time from the start of proceedings and a judgement.
Belluzzo International Partners is delighted to support United Italian Societies on their first Italian Symposium, which will take place at the London School of Economics and Political Sciences (LSE) from the 28th February to the 2nd March 2023.
Un articolo di Alessandro Saini pubblicato sul quotidiano Il Sole 24 Ore del 23 febbraio 2023 con alcune riflessioni sul coordinamento della disciplina fiscale dei trust con quella delle CFC alla luce della circolare 34/E del 2022.
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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