Italian tax penalties: are the heirs liable?

The death of a loved one is probably one of the most intense moment all individuals will go through. However, aside from the human aspects inevitably involved, there is one more aspect to highlight. In fact, it is possible that the deceased left a large debt with the Italian Revenue Agency. Specifically, the presence of […]

Italian and International will: an outline

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A will or testament is a legal document that expresses individual’s dispositions as to properties and other issues are going to be settled after his/her death. Therefore, this is a legal contract that disposes about testator’s material and non-material relationships. The will is a personal and unilateral contract, which can be challenged only by a […]