Wealth Management & Trust · Naples
Wealth Management & Trust 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.
Wealth and succession planning for asset protection. 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 wealth management & trust 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 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 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 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 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
- —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 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
Do You Need Assistance With wealth management & trust a Naples?
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