Italian News

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Holiday homes and farm buildings (Fabbricati rurali): a polite notice from the Italian Revenue

Farm buildings (Fabbricati rurali) are normally registered in the Countryside Land Registry (Catasto Terreni) and are usually not subject to tax in Italy. These buildings are supposed to be the farmer`s house, where the owner is registered as a professional farmer (Rurali abitativi) or premises used for effective farming such as greenhouses (Serre) small farm [...]

By | May 28th, 2017|Italian News|0 Comments

Financial effects of the new civil partnership and cohabitation relationships under Italian law.

Civil partnerships (Unioni Civili ) were formally recognised and regulated in Italy with Law No. 76 of 2016, following two rulings of the Italian Constitutional Court (No. 138/2010 and No. 170/2014) and a Judgment of the European Court of Human Rights (2015). However, it took several months before this legislation was fully implemented with three [...]

By | March 14th, 2017|Italian News|0 Comments

“BILANCIO 2017”: the new rules on Italian non-doms, special visa and the(almost) self-financing property improvements.

  Shortly before Christmas 2016 and notwithstanding the political crisis, the new Italian budget (“Bilancio 2017”) was passed by the Italian Parliament in record time. It introduces a few opportunities for non-residents. Italian non-doms - Special rules are introduced for wealthy individuals who take up residence in Italy. By making a special application (“Interpello”) to [...]

By | January 9th, 2017|Italian News|0 Comments

Basement excavations and loss of entitlement to parking spaces, the new frontiers in Italian condominium litigation.

“Condominii ” (condominiums) are a copious source of litigation in Italy. Several people / families living close together in blocks of flats are a continuous source of stress and disputes.  Even the 2012 reform of Italian condominium legislation and the 2013 special mediation procedure introduced as a compulsory preliminary to any condominium litigation, cannot stem [...]

By | December 25th, 2016|Italian News|0 Comments

New opportunities: Innovative ways of dealing with Italian property

Traditionally, there are only set, limited ways of dealing with property, under Italian law. Property rights and contracts are restricted by law to what is expressly regulated by and available under current legislation. Until recently, an Italian property could only basically be sold, let or inherited. New forms of property contracts were introduced last year [...]

By | October 31st, 2016|Italian News|0 Comments

New legislation for seriously disabled children and their real estate endowment.

The Italian Parliament recently passed new legislation for the protection of disabled children. With the newly introduced, formal contract of “Affidamento fiduciario ” parents are in a position to set up a trust, fully effective and enforceable under Italian law, to make provisions for the protection, care and assistance of their disabled children, during the [...]

By | October 31st, 2016|Italian News|0 Comments

“Legge di Stabilita` 2016” and the Italian property owner.

“Legge di stabilita` 2016 ” is the new Italian budget. It came into force on the 1st January 2016 after protracted political negotiations. As for similar earlier legislation, it is made up of just one very long Section (Articolo 1 ), which in its turn is divided into 999 numbered paragraphs without headings to assist [...]

By | October 31st, 2016|Italian News|0 Comments

Problems with trusts in Italy.

Trusts were unknown in Italy, until a few years ago. Italy being a Civil Law country, totally ignored Trusts as developed in Common Law jurisdictions. Following the introduction of The Hague “Convention on the law applicable to trusts and on their recognition” with a law in 1989, the use of Trusts has slowly spread in Italy. Like [...]

By | October 31st, 2016|Italian News|0 Comments

New legislation on Italian wills and international succession – why you should revise your Italian will.

A raft of recent legislation has introduced several changes to the established rules on Italian succession. Completely new rules apply to successions with an international element, following the coming into force of an EU Regulation on the 17th August 2015. This new legislation was intended to be a “simplification” or an improvement of the previous [...]

By | October 31st, 2016|Italian News|0 Comments

A new way to buy Italian properties: “Rent to buy”.

Legislation issued in September 2014, currently in force and yet to be confirmed by the Italian Parliament, has introduced a new way of buying a property in Italy. “Rent to Buy” agreements or more specifically “Contratti di godimento in funzione della successiva alienazione di immobili ” enable potential buyers to immediately access Italian properties they wish [...]

By | October 31st, 2016|Italian News|0 Comments