Belluzzo International Partners

Mar 9 2023
Investment management exemption: the new Italian rule to attract foreign investors
Daniele Carlo Trivi Luigi Belluzzo Ivan Mastrototaro

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.
Mar 8 2023
Rivalutazione delle partecipazioni e dei terreni e affrancamento di OICR e polizze
Paola Bergamin Alberto Franceschetti

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.
Mar 7 2023
The new "TRUST 2023" guide by Luigi Belluzzo and published by Il Sole 24 Ore
Luigi Belluzzo Alessandro Belluzzo Paola Bergamin Alberto Franceschetti Ivan Mastrototaro Giovanna Mazza Andrea Moja Domenico Sannicandro Valerio Vallefuoco

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.
Mar 3 2023
The reform of family proceedings in Italy to take effect on 1 March 2023
Laura Logli

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.
Feb 24 2023
Our support to the UIS Italian Symposium 2023 in London

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.
Feb 23 2023
Trust, regole fiscali ancora da coordinare con la disciplina Cfc – Alessandro Saini su Il Sole24Ore
Alessandro Saini

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.

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VERONA

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37123 Verona

+39 045 8005353

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+44 (0) 20 7004 2660

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SINGAPORE

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+65 6653 5361

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ROME

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00198 Rome

+39 06 442 515 09

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ABU DHABI

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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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