Italian legislation on Biotestamento is divided into two parts: the first, more general part, deals with giving informed consent on medical treatments and on filling in DATs (disposizioni anticipate di trattamento, the Italian for anticipated instructions for treatment), through which a person may indicate wishes in relation to the medical treatments he/she intends to be subjected to when he/she is no longer conscious due to an accident or to an illness. (more…)
Living in a cross-cultural relationship
Italian Divorce Law is one of the frequent questions our clients address to our law firm. Many of them and many friends and family members, in fact, are part of a cross-cultural relationship and for the most part it is an enriching and beautiful experience but it can also difficult to manage.
When it comes to marriage and children it is wise to speak to experts, both for emotional support and legal support. Regrettably, international separations and divorces are becoming more common.
Obviously, people don’t enter in to married life thinking about where the best location for a divorce would be. However, where couples choose to divorce can have a major impact on both parties’ financial health, so getting it right is very important. Delays in deciding this could result in a disastrous outcome. (more…)
The visa for elective residence grants access to Italy to foreigners wishing to reside in the country and who are able to subsidise themselves financially, without carrying out any working activity.
Article 13 of Attachment A of the inter-ministerial Decree MAE n°850 from 2011 defines the types of entrance visas and the requirements needed to obtain them.
What paperwork is necessary to obtain a visa for elective residence? (more…)
Matrimonial regime in Italy, “Regime patrimoniale coniugale” in Italian, is governed by Italian Civil Code. Italian law no. 218 of the 1995 amendment reforming international private law, determines applicable law.
Concerning the economic relationship between married couples, if they have the same nationality, the national law of the two partners will be enforced. (more…)
Since August 2015, a major step to facilitate cross-border successions has been the adoption of new EU rules which make it easier for people to handle the legal aspects of an international succession. This major step is known as Brussels IV, Regulation (EU) No 650/2012. Amongst other things, Brussels IV introduced a European Certificate of Succession (ECS). This document is issued by the relevant authority dealing with the succession and heirs, legatees, executors of Wills and administrators of the estate can use it to prove their status and exercise their rights or powers in other EU Member States. (more…)
On 4th December Italy goes to the polls: a constitutional referendum is going to give Italians the chance to choose whether to accept or reject the constitutional reform bill approved by Parliament and proposed by Matteo Renzi’s centre-left government. The constitutional reform is one of the most elaborate and ambitious reform bills ever to be put forward in Italy. The outcome, according to latest polls, is too close to call. Some of our readers have asked us what the referendum is all about, so in today’s blog post, we attempt to address the key issues and impacts.
Currently, Italian laws need to be approved by both houses of the Italian parliament: The Chamber of Deputies and the Senate of the Republic. This “bicameral” system pits the state against the regions, which frequently leads to delay or scuppering of new laws, and undermines the stability of the Italian government. (more…)
Italy Introduces a High Net Worth Individual Tax System
Effective from 9th March, 2017, the high net worth individual tax system, pursuant to article 24 bis of Italy’s Budget Bill is a codicil that introduces an annual €100 thousand fixed tax rate for foreigners, including EU citizens, deciding to move their residence to Italy. An additional €25 thousand per annum for each of the individual’s relatives, irrespective of the level of income, is also proposed. According to the bill, for those deciding to move to Italy, benefiting from said fixed tax rate is neither an automatic right nor an obligation – it is a choice.
Individuals wishing to take advantage of the fixed tax rate, will have to file an application with the Italian tax authorities, the Agenzia delle Entrate, which will conduct investigations with the individual’s country of origin before taking a decision. (more…)