Wealth Management & Trust · Milan
Wealth Management & Trust 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.
Wealth and succession planning for asset protection. 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 wealth management & trust 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 wealth management & trust and When Is It Needed
Legal and tax wealth management concerns the protection and orderly transfer of family and business assets: trusts, family succession agreements, family holding companies, insurance policies and fiduciary mandates. For trusts, art. 4-bis del TUS (introduced by D.Lgs. 139/2024) confirms that inheritance and gift taxes apply when assets are transferred to beneficiaries, with an option to pay in advance when assets are settled into the trust; this option is irrevocable.
Asset Protection and Management
We provide highly specialised advice on the effective management of personal and family wealth, with particular attention to tax risk and intergenerational transfers.
Services Offered
- Pianificazione Successoria: Structuring the transfer of complex estates to ensure continuity and safeguard family values.
- Asset Protection: Analysis and mapping of assets (movable and immovable) to identify the most suitable solutions for asset ring-fencing and protection.
- Strumenti Giuridici: Establishment and management of family asset funds, family business succession agreements and insurance policies.
- Investimenti: Assessment of the tax implications of financial and property investments, for both businesses and individuals.
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 Assets and Family Circumstances
Review of assets, corporate structures and objectives for their allocation.
- 2
Choice of Instrument
Comparison of trusts, family succession agreements, holding companies and insurance instruments in terms of control, protection and taxation.
- 3
Drafting and Establishment
Preparation of documents, selection of the trustee and protector, and coordination with the notary.
- 4
Management and Monitoring
Trust tax filing obligations, dealings with intermediaries and periodic review of the structure.
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
- —Elenco degli asset (immobili, partecipazioni, strumenti finanziari)
- —Company register extracts and articles of association of investee companies
- —Cadastral and mortgage documentation
- —Eventuali disposizioni testamentarie o accordi familiari esistenti
- —Documentation on foreign financial relationships
Establishing a trust or a family holding company generally takes several weeks for analysis, drafting and completion before a notary, depending on the complexity of the assets and the number of parties involved.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle wealth management & trust 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
Do You Need Assistance With wealth management & trust a Milan?
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