Trusts and Fiduciary Companies · Milan
Trusts and Fiduciary Companies for clients in Milan
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance of Milan.
Establishment and administration of trusts, foundations and fiduciary structures. Dedicated assistance for clients in Milan e Lombardy, 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 Milan e Lombardy. The service is structured for clients in the area: litigation before the Tax Court (Corte di Giustizia Tributaria) in Lombardy is dominated by high-value business disputes (intra-Community VAT, transfer pricing, fictitious foreign tax residence, R&D tax credits, abuse of law in extraordinary corporate transactions).
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 of Milan
Via Conservatorio 22 — 20122 Milan
The Tax Court (Corte di Giustizia Tributaria) in Milan has one of Italy's heaviest corporate litigation caseloads and some of the shortest case resolution times in the country. The Tax Court (Corte di Giustizia Tributaria) of second instance for Lombardy is based in the same city.
How the Procedure Works for Clients in Milan
- 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 of Milan (Via Conservatorio 22, 20122 Milan); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Milan e in Lombardy
IVA intracomunitaria e frodi carosello
Defence against allegations of fictitious transactions, failure to apply the reverse charge mechanism and breaches of the principle of VAT neutrality.
Transfer Pricing and Intra-Group Prices
Transfer pricing adjustments under art. 110 TUIR, OECD guidelines, defence of documentation and APAs.
Fictitious Foreign Residence and Corporate Tax Residence
Defence against claims that formally foreign companies are tax-resident in Italy under art. 73 TUIR.
Crediti d'imposta R&S e Industria 4.0
Challenges by the Italian Revenue Agency (Agenzia delle Entrate) concerning non-existent tax credits or credits to which the taxpayer is not entitled, classification of research activities, sworn technical expert reports.
Abuse of Law in Extraordinary Corporate Transactions
Defence of valid non-tax commercial reasons for mergers, demergers and contributions challenged under art. 10-bis Statuto del Contribuente.
The Firm also assists clients in neighbouring provinces: Monza-Brianza, Pavia, Varese, Como, Lecco, Bergamo, Brescia, Lodi.
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 Milan
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings at the Milan Tax Court (Corte di Giustizia Tributaria)
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Milan only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
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