The scope of this paper is the taxation of trusts in the Italian financial system in the event of succession. We will therefore investigate what happens when the deceased has been the settlor of an (internal) trust in which he has transferred financial instruments by means of an endowment deed or by will.
Fiscalità del trust riguardante strumenti finanziari in caso di successione
Giorgio Semino
2025-01-01
Abstract
The scope of this paper is the taxation of trusts in the Italian financial system in the event of succession. We will therefore investigate what happens when the deceased has been the settlor of an (internal) trust in which he has transferred financial instruments by means of an endowment deed or by will.
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