UK Italy Inheritance Tax Treaty

CONVENTlON BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE ITALIAN REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO DUTIES ON  THE ESTATES  OF DECEASED PERSONS London, 15 February […]

Italian Inheritance and Gift Tax

In the run up to Italy’s 2024 Finance Law, the now traditional proposals for an increase in Italian Inheritance and Gift Tax rates were put on the table again. Italy has one of the most favourable regimes in Europe and increase in rates presents an […]

Degrees of Kinship and Affinity Under Italian Law

The Italian Civil Code (Articles 74 ff) contain the criteria for determining the degree of kinship and affinity of your relatives.  This degree is a fundamental concept in Italian law and is an essential part of, among other things, the rules of inheritance and succession. […]