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In a foreign inheritance involving assets located in several States, certain issues arise: what happens in the case of cross-border property? And how should the procedure unfold if the deceased held dual citizenship? Which foreign inheritance taxation is applicable?
Directive (EU) 2022/2041, which entered into force on 25 October 2022, establishes a new European framework to ensure adequate minimum wages and to strengthen collective bargaining in the Member States.
The European Certificate of Succession (ECS), established by Regulation (EU) No. 650/2012, represents one of the most significant innovations in the landscape of European Succession Law and is directly applicable in all Member States (with the exception of Denmark and Ireland).
In the case of an inheritance involving assets in Italy or abroad, it is essential to understand the rules on estate tax and inheritance tax.
The UK, Switzerland, Israel, and Norway are the only non-EU countries that have reciprocity agreements with Italy, allowing VAT recovery without the need to appoint a tax representative.
Requirements and procedures for obtaining a VAT refund in Italy for non-residents.
The Entry/Exit System (EES), which entered into force on 12 October 2025, is an automated IT system representing a crucial step in the digitalisation and harmonisation of European policies concerning border control and the management of migration flows.
EU Directive 2023/970, in force since 10 May 2023, obliges Member States to monitor, prevent, and sanction pay discrimination, strengthening pay equality oversight in the EU labour market.
Among the non-EU countries that have reciprocity agreements with Italy in VAT matters, the United Kingdom and Norway are the only ones that recognize the possibility of direct identification for VAT purposes in Italy.
Fiscal representative for VAT purposes ensure the presence of a domestic interlocutor responsible for VAT obligations in cases where the taxable person is established abroad. The domestic provisions have been amendend in 2024.
Direct identification allows non-resident businesses to fulfil VAT registration obligations without having to appoint a tax representative.
Local Agreements in Finland and Sweden for posted workers: rules, employer obligations, and compliance risks.
In the italian system, the fiscal code is the primary tool used by the authorities to identify natural and legal persons. it is also an essential condition to carry out the activities listed under article 6 of the Presidential Decree n. 605/1973.
The tax identification code is the main means of identification in Italy for individuals and businesses, and it is required for carrying out the transactions referred to in Article 6 of Presidential Decree No. 605/1973.
Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal, administrative, and criminal spheres.
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