Trusts and Fiduciary Companies · Naples
Trusts and Fiduciary Companies for clients in Naples
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Naples.
Establishment and administration of trusts, foundations and fiduciary structures. Dedicated assistance for clients in Naples e Campania, 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 Naples e Campania. The service is structured for clients in the area: business disputes involving SMEs (restaurants, accommodation, construction, agri-food), a substantial volume of litigation concerning enforced collection, local taxes (municipal property tax (IMU), TARI) and assessments relating to tourism and property activities.
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 Naples
Via dei Tribunali 224 (Castel Capuano) — 80138 Naples
Historic premises in the Castel Capuano complex. One of the Italian courts with the highest volumes of pending litigation. The Tax Court (Corte di Giustizia Tributaria) of second instance for Campania is based in the same city.
How the Procedure Works for Clients in Naples
- 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 Naples (Via dei Tribunali 224 (Castel Capuano), 80138 Naples); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Naples e in Campania
Analytical and Presumptive Tax Assessments of SMEs
Defence against sector studies, ISA, assessments based on the redditometro and the availability of assets indicating ability to pay tax.
Enforced Collection Litigation
Challenges to tax payment notices (cartella), demands for payment, administrative vehicle seizures (fermo amministrativo) and tax mortgages (ipoteca) imposed by the Italian Tax Collection Agency (ADER).
IVA nei settori ricettivo e ristorazione
Contestazioni su aliquote ridotte, regime forfettario, fatturazione elettronica e corrispettivi telematici.
Local Taxes and Municipal Property Tax (IMU)/TARI Litigation
Appeals against tax assessments issued by municipalities in the province of Naples concerning properties, accommodation businesses and waste generation.
Construction, Public Procurement and Sector-Specific Taxation
Defence against claims concerning VAT, withholding taxes, social security contributions and joint and several liability in construction contracts.
The Firm also assists clients in neighbouring provinces: Caserta, Salerno, Avellino, Benevento.
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 Naples
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 Naples
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Visits to Naples only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
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