Trusts and Fiduciary Companies · Bologna
Trusts and Fiduciary Companies for clients in Bologna
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna.
Establishment and administration of trusts, foundations and fiduciary structures. Dedicated assistance for clients in Bologna e Emilia-Romagna, 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 Bologna e Emilia-Romagna. The service is structured for clients in the area: Motor Valley, packaging, biomedical industries, precision engineering, agri-food and cooperatives.
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 Bologna
Via Marco Polo 60 — 40131 Bologna
The Tax Court (Corte di Giustizia Tributaria) of second instance for Emilia-Romagna is based in Bologna and hears appeals from all provinces of Emilia-Romagna (Modena, Reggio Emilia, Parma, Piacenza, Ferrara, Ravenna, Forlì-Cesena, Rimini).
How the Procedure Works for Clients in Bologna
- 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 Bologna (Via Marco Polo 60, 40131 Bologna); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Bologna e in Emilia-Romagna
IVA intracomunitaria e cessioni UE
Defence against allegations of non-existent transactions, evidence of intra-EU supplies, and correct application of VAT exemption regimes.
Crediti d'imposta R&S e Industria 4.0
Disputes over technology tax credits challenged as non-existent, sworn expert reports and classification of activities.
Transfer Pricing in Motor Valley and Packaging Groups
Defence of transfer pricing documentation, master files and country files for groups with foreign subsidiaries.
Taxation of Cooperative Companies
Disputes concerning the application of preferential regimes under L. 904/1977, indivisible reserves and predominantly mutual status.
Agri-Food Taxation and PDO/PGI
IVA, IRAP e tributi indiretti nelle filiere produttive emiliane (Parmigiano, prosciutto, aceto balsamico, vini).
The Firm also assists clients in neighbouring provinces: Modena, Reggio Emilia, Parma, Ferrara, Ravenna, Forlì-Cesena, Rimini, Piacenza.
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 Bologna
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings Before the Tax Court (Corte di Giustizia Tributaria) of Bologna
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Bologna only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With trust e fiduciarie a Bologna?
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