The scope of this paper concerns the aspects of Tax Law relating to financial instruments in the event of succession. From a tax perspective, it will therefore investigate what happens to the financial instruments of a non-entrepreneur natural person resident in Italy upon his death and what happens upon the death of a non-entrepreneur natural person who has given a duciary mandate to an Italian trust company
Fiscalità della persona fisica e della fiduciaria riguardante gli strumenti finanziari in caso di successione
Giorgio Semino
2025-01-01
Abstract
The scope of this paper concerns the aspects of Tax Law relating to financial instruments in the event of succession. From a tax perspective, it will therefore investigate what happens to the financial instruments of a non-entrepreneur natural person resident in Italy upon his death and what happens upon the death of a non-entrepreneur natural person who has given a duciary mandate to an Italian trust company
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