Category: Taxation of high net worth individuals
What the new European Commission recommendation says about facilitating SME transfers
10/13/2026
Although the recommendation is not binding, it is particularly relevant because it anticipates the direction that future national and European policies could follow in the field of family businesses, generational renewal and tax incentives for business transfers. On 22 June 2026, the European Commission adopted Recommendation C (2026) 3799, which replaces the long-standing Recommendation 94/1069/EC […]
For the leasing of real estate to be an economic activity, it is sufficient to have a full-time employee who manages the activity
09/09/2025
The Supreme Court has put an end to a traditional debate in the field of the benefits of the family business regime in the inheritance and gift tax, by ruling that (contrary to what the Administration and some courts had been arguing), no additional requirements can be demanded beyond those established by the Personal Income […]