Non-commercial entities, simple companies and natural persons tax resident in the country are required to fiscally monitor real estate held abroad and to pay the Tax on the Value of Real Estate Abroad (IVIE). This obligation involves filling out the RW form in the Income form, and failure to adhe...
The recent 2024 Budget Law, published in the Official Gazette on December 30, 2023, has provided clarity regarding the failure to register with the AIRE (Registry of Italians Residing Abroad) in case of moving abroad, imposing significant penalties for those who neglect this obligation. According...
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The transcription of the tacit acceptance of inheritance represents a complex issue in the notarial activity, mainly due to the associated costs, mostly taxes and fees borne by the party alienating the inheritance. In the past, notarial practice tended to avo...