TAX

Last update of this article: october 2024 Article 24-bis TUIR (Italian Tax Code) What Are the Key Requirements for the Italian Flat-Tax Regime? Who Can Opt for It? What Are the Main Benefits? Are There Any Special Conditions or Exclusions? The €200,000* Flat-Tax regime under Article 24-bis of the TUIR is designed to attract high-net-worth […]

If you are thinking about moving to Italy in order to become a Tax resident of that country, you need to consider that your Foreign Financial and Real Estate Assets are respectively subject to the Italian Wealth Taxes IVAFE and IVIE. Let’s take a quick look at the essential elements of these two Wealth Taxes

In our previous article, we saw how the first tool of Gift/Inheritance Tax optimization is taking advantage of the Tax Allowances provided for by the French Tax Code.  We saw that the amount of the Tax Allowances vary according to the relationship between the beneficiary of the gift and the donor. We also saw that

In our previous article, we delved into the three main criteria triggering the application of Inheritance and Gift Taxes in France.  We saw how the three “nexus” of territoriality in France (i.e. domicile of the defunct, situation of the assets and residency of the beneficiary) allow French Inheritance and Gift Taxes to apply to any

Inheritance and Gift Taxes may apply when someone leaves or gives you money or any other movable or immovable asset without asking anything in return. If you have a personal or patrimonial relationship with France, maybe it is worth learning more about whether and when Inheritance and Gift Taxes are due. This is all the