Author: Benedetta Lupo

    legal
    The use of trust in Italy – Legal 500 & In-House Lawyer

    By Loconte&Partners

    Loconte&Partners is proud to have been chosen to represent Italy for the Private Client 3rd Edition Country Comparative Guide of Legal500. Our Firm contributed to the Hot Topic chapter, explaining the development of the use of trust in Italy. The choice made by Legal500 confirms the placement of our law firm as a leader in the assistance to the HNWI.

    “The institute of trust is increasingly getting used in Italy in the recent years, despite some difficulties mostly related to the fact that, as commonly known, Italy does not have a proper regulation for trusts. Indeed, the institute of trust has been recognized in Italy through the ratification of the Hague Convention of July 1st 1985 (enforced with the Law n. 364/89 and came into force since January 1, 1992). The Convention pursued the aim of harmonizing the Private International law rules, related to trusts, in order to allow civil law countries to borrow the trust instrument from foreign jurisdictions whose legislation regulates the trust instrument properly. It is therefore possible to set up trusts in Italy, thought the lack of domestic civil law rules entails the need for the tool to be regulated by the law in force in one of the Countries in which it is specifically regulated by law. This circumstance, however, does not mean that the trust qualifies as a foreign subject, neither from a civil law point of view nor for tax purposes. A wide range of different uses of the trust instrument have been developed in Italy in spite of the harmonization with the Italian civil code jurisdiction. Family trusts are the first kind of trust used, above all trusts for disabled people and trusts set up for inheritance planning and for asset protection for family needs.”

    Read the Full Article on Legal500 & In-House Lawyer Hot Topic | Private Client (3rd edition) released in January 2020

    “Distribution from foreign black-list trusts subject to income tax in Italy”

    Loconte&Partners with its monthly contribution to the Iberian Lawyer magazine has talked about the recent law changes about the tax treatment of the distributions made out by the opaque foreign black-list trusts with Italian resident beneficiaries. Find more by clicking on the link below:

    Iberian Lawyer Magazine

    ” The introduction of the SIS (Simple Investment Companies)”

    Edit by Loconte&Partners

    Loconte&Partners with its monthly contribution to the “Iberian Lawyer magazine” has talked about the introduction of the SIS (simple investment companies) in Italy.

    Find more by clicking on the link below:

    Iberian Lawyer

    chambers
    Chambers&Partners – 2019 Global Private Wealth Guide “Trends and Developments” chapter

    By Loconte&Partners

    Proud to have contributed to the “Trends and Developments” chapter of the very prestigious 2019 Global Private Wealth Guide, published by Chambers&Partners. The choice made by Chambers&Partners confirms the placement of our law firm as a leader in the assistance to the HNWI.

    Loconte&Partners Wealth Management’s Team explained the recent developments of Private Client area in Italy.

    “Global Practice Guide – Private Wealth”

    Proud to have contributed to the “Trends and Developments” chapter of the very prestigious 2019 Global Private Wealth Guide, published by Chambers&Partners.

    The choice made by Chambers&Partners confirms the placement of our law firm as a leader in the assistance to the HNWI.

    Loconte&Partners Wealth Management’s Team explained the recent developments of Private Client area in Italy.

    Chambers_T&D Loconte&Partners

    “Loconte&Partners has been ranked in the first tier by ITR World Tax 2020”

    25 September 2019

    We are proud to announce that Loconte&Partners has been ranked in the first tier by ITR World Tax 2020, which is the guide of International Tax Review of the world’s leading tax law and accountancy firms. We have been selected among 2,200 firms in more than 100 jurisdictions. Please find below the link to the ranking

    World Tax

    JULY 2019 – Chambers HNW 2019

    Avv. Prof. Stefano Loconte – Private Wealth Law

    July, 2019

    Stefano Loconte is the founder and managing partner of Loconte & Partners and leads the firm’s private wealth tax department. He advises affluent individuals on domestic and international taxation, trusts and asset protection, and has been described by the reviewers as “competent, smart and energetic, pragmatic and forward-looking.”

    MAY 2019 – Top Legal Industry Awards

    Avv. Prof. Stefano Loconte –  The best operator of the Year in the Wealth Management sector

    For the second year in a row, the Top Legal Industry Awards jury elected, among the excellences of the legal market, our Managing Partner Stefano Loconte, as the best operator of the Year in the Wealth Management sector, as a confirm of his top-quality performances that make him a reference of the Private clients.

    “Pending cases in direct taxation”

    by Dott.ssa Chiara Lattanzi

    Free movement of capital within the European Union.

    Our professional Chiara Lattanzi, speaker at the annual conference organized by the “La Sapienza” University of Rome and by the University of Hamburg held in Luxembourg on 10 September 2018, examines the most relevant cases pending before the European Court of Justice for the “International Tax Law Magazine”

    Rivista di Diritto Tributario Internazionale

    “INSIGHT: San Marino Blockchain Legislation”

    by Avv. Prof. Stefano Loconte

    On February 27, 2019, San Marino published Delegated Decree nr. 37 , introducing a specific legislation on blockchain technology for companies and tax advantages to attract investors and business. Our Managing Partner Stefano Loconte looks at the provisions of the new law for the magazine Bloomberg

    BloomberTax

    MILAN MARCH 25, 2019 – Legalcommunity Tax Awards

    Avv. Prof. Stefano Loconte –  Private clients & Wealth Management of the year 

    Milan, March 25, 2019

    He is the founder of a study focused vertically on the issues of Global Wealth Management. It offers a service that covers every aspect of planning and managing family assets. From 2018 also present with an office in New York

    2018 – “Strumenti di Pianificazione e Protezione Patrimoniale”

    Stefano Loconte

    Manuale IPSOA, Gruppo Wolters Kluwer, terza edizione