Trusts and Fiduciary Companies · Bari
Trusts and Fiduciary Companies for clients in Bari
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bari.
Establishment and administration of trusts, foundations and fiduciary structures. Dedicated assistance for clients in Bari e Apulia, managed entirely through the electronic tax court filing system (PTT) from the Firm's office in Rome.
In Brief
The Firm Marzo Associati offers specialist assistance in trust e fiduciarie to businesses and taxpayers in Bari e Apulia. The service is structured for clients in the area: ZES Adriatica unica, credito d'imposta investimenti SUD, bonus assunzioni, agevolazioni 4.
What Is trust e fiduciarie and When Is It Needed
Trusts and fiduciary mandates are tools for segregating and administering assets. A trust, recognised in Italy under the 1985 Hague Convention, separates the assets transferred to it from the assets of the settlor and the trustee; a fiduciary mandate, managed by authorised companies, leaves ownership with the principal while the assets are registered in the fiduciary company's name. For tax purposes, the relevant provisions are art. 4-bis TUS for inheritance and gifts and the rules governing trust income for corporate income tax (IRES) purposes.
Trusts and Asset Ring-Fencing Structures
The Firm has in-depth expertise in trust law, an essential tool for asset protection and the management of specific interests (e.g. "Dopo di noi", charitable purposes and family asset management).
Activity Details
- Establishment of Trusts: Analysis of requirements and drafting of trust deeds for domestic and foreign trusts.
- Trust Taxation: Advice on recent legislation (e.g. "opaque" vs "transparent" trusts) and the taxation of distributions to beneficiaries.
- Mandati Fiduciari: Assistance with managing shareholdings and assets through fiduciary companies to ensure confidentiality and professional management.
- Compliance: Review of tax reporting and monitoring obligations for settlors and beneficiaries.
Tax Court (Corte di Giustizia Tributaria) of First Instance in Bari
Via Melo da Bari 247 — 70121 Bari
The Tax Court (Corte di Giustizia Tributaria) of second instance for Apulia is based in Bari and hears appeals from all the provinces of Apulia (BAT, Brindisi, Foggia, Lecce, Taranto).
How the Procedure Works for Clients in Bari
- 1
Analysis of Objectives
Defining the purposes, beneficiaries and timeframe for asset segregation.
- 2
Choice of Structure
A domestic or foreign trust, opaque or transparent, or a fiduciary mandate, depending on control and tax considerations.
- 3
Drafting the Documents
Trust deed, asset transfer deeds, letter of wishes and appointment of the trustee and protector.
- 4
Compliance and Management
The trust's tax identification number, tax returns, tax monitoring and periodic reporting to beneficiaries.
Documents are filed electronically with the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bari (Via Melo da Bari 247, 70121 Bari); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Bari e in Apulia
Tax Credit for the Single SEZ for Southern Italy
Representation in challenges by the Italian Revenue Agency (Agenzia delle Entrate) concerning eligibility requirements, investment classification, calculation of aid intensity and cumulation with other incentives.
Bonus investimenti SUD e agevolazioni 4.0 maggiorate
Litigation concerning the Southern Italy investment tax credit (L. 208/2015) and enhanced Industry 4.0 incentives specific to the regions of SOUTHERN ITALY.
Agri-Food and Farm Tourism Taxation
Agricultural VAT, the flat-rate tax regime, farm tourism and disputes over the classification of ancillary agricultural activities.
Customs Litigation at the Port of Bari
Valuation adjustments, customs classification, preferential origin and challenges concerning imports from the Adriatic and the Balkans.
Tourism Taxation in Apulia
Tourist accommodation (masserie, B&Bs, hotels), tourist taxes, VAT on tourism services and short-term lets.
The Firm also assists clients in neighbouring provinces: BAT (Barletta-Andria-Trani), Brindisi, Foggia, Lecce, Taranto.
Documents to Gather and Timeframes
- —List of assets to be transferred and supporting ownership documentation
- —Cadastral and mortgage searches for properties
- —Articles of association and shareholders' agreements relating to shareholdings
- —Relevant family and succession circumstances
- —Documentation on any foreign relationships
Including preliminary analysis, drafting the trust deed and transferring assets, setting up a trust normally takes a few weeks; property transfers depend on the time required for notarial deeds and the associated registration updates.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle trust e fiduciarie for Clients in Bari
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings at the Tax Court (Corte di Giustizia Tributaria) of Bari
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Bari only where essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With trust e fiduciarie a Bari?
Open a confidential case file with our team. Response within 24 hours.