The scope of this paper concerns the aspects of the civil and commercial Law, regulatory and tax Law of the financial system in the event of succession. It will therefore investigate: what happens to the financial instruments of a natural person resident in Italy upon his death; what happens upon the death of a natural person who has given a fiduciary mandate to an Italian trust company; what happens when the deceased has been the settlor of a trust in which he has transferred financial instruments by means of an endowment deed or by will.
La persona fisica, la fiduciaria e il trust nella normativa italiana riguardante gli strumenti finanziari in caso di successione
Giorgio Semino
2024-01-01
Abstract
The scope of this paper concerns the aspects of the civil and commercial Law, regulatory and tax Law of the financial system in the event of succession. It will therefore investigate: what happens to the financial instruments of a natural person resident in Italy upon his death; what happens upon the death of a natural person who has given a fiduciary mandate to an Italian trust company; what happens when the deceased has been the settlor of a trust in which he has transferred financial instruments by means of an endowment deed or by will.
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