November 21st, 2024
from 14:00 to 17:30
From the Italian perspective, the Council of Ministers No. 76 of April 9, 2024, approved a draft Legislative Decree which, in implementation of the principles contained in the Tax Delegation Law, addresses the area of indirect taxes, including the inheritance and gift tax. The most substantial interventions concern the regulation of trusts, the inheritance declaration, and the adjustment of the gift regulations, as well as the special regime for the succession transfers of controlling shares and businesses. Additionally, there are new developments in Italian jurisprudence and practice concerning gratuitous transfers made without formal acts of donation.
From the Swiss side, the focus will first be on the cantonal tax reform regarding inheritance and gift taxes, whose amendments came into force on January 1 of this year. In this regard, the new degrees of kinship and their verification will be presented, as well as practical cases of business succession. Finally, light will be shed on recent developments in jurisprudence, doctrine, and practice concerning mixed donations in the tax sphere. In particular, the evolution of jurisprudence at the cantonal and federal levels will be illustrated, culminating in a ruling by the Federal Court that is expected to contribute to greater uniformity in the matter, taking into account the various practices that have developed over time in different Cantons, of which a concise overview is provided.
Program and Speakers
The draft Legislative Decree on inheritance and gift taxes
Pierpaolo Angelucci
Chartered Accountant, Scarioni Angelucci, Studio Tributario Associato, Milan
Informal and transnational money donations in gift tax: analysis of recent case law and the practices of the Revenue Agency
Gabriele Paladini
Chartered Accountant, PhD, Partner Studio Inzaghi, Milan
The cantonal tax reform on inheritance and gift taxes
Mattia Carugati
Head of the inheritance and gift tax office, Division of Contributions of the Canton of Ticino
Recent developments on mixed donations in the tax field: analysis of recent jurisprudence, doctrine, and cantonal practices
Riccardo Varini
Lawyer and notary, former Inspector of the land registry and commercial register of the Canton of Ticino
Cost
CHF 350.
Discount of CHF 50 for members of partner organizations.
Registration
https://bit.ly/webinar-21-11-2024
Registration Deadline
Monday, November 18, 2024