Inheritance tax in Italy
Under Italian Law, inheritance tax is due over the wealth transfer following to the death of the deceased relative. The assets and rights transferred constitute the so-called estate (attivo ereditario), while the debts of the deceased constitute the liabilities of the estate (passive ereditario). Inheritance tax applies to the difference between the assets and […]
Divorce allowance and burden of proof
According to the recent ruling of the Italian Supreme Court, the spouse applying for the divorce allowance has the burden of proving the lack of an adequate income. The divorce allowance does not only aim at restoring the previous standard of living during the marriage, but the divorce allowance must also be sufficient for an […]
The rent-to-buy contract under Italian Law
The rent-to-buy contract allows a promissory purchaser to immediately start living in a property, as a tenant, with the obligation of the vendor to sell the property later on, deducting the paid rental fees from the selling price. In the rent-to-buy contract, part of the rental fees is allocated partially or totally to the final […]
Registration of birth certificate with two fathers, the denial of the Supreme Court
The Italian Supreme Court has ruled that the Italian civil registries shall not register foreign acts that recognize the relationship of filiation between a child born through surrogacy and his non-biological parent, in contradiction with what has been recognized by other courts before. Therefore, homosexual couples who have had a child abroad born with surrogacy […]
The consequences of divorce
Once the divorce judgement has been issued this is recorded in the Civil Registry of the place where the marriage was registered and it becomes effective between the former spouses. The main effect of divorce is the dissolution of the marriage bond. Although in case of religious marriage while the termination of civil effects takes […]