Private Wealth, HNWIs and International Mobility
We assist high-net-worth individuals, entrepreneurial families, family offices and corporate executives in the integrated management of wealth taxation, estate planning and international mobility. We operate at the intersection of personal taxation, civil law and family governance, with a tailored approach that takes into account the long-term dynamics of wealth and generational transitions.
On the wealth side, we structure trusts, foundations, family pacts and other segregation tools, oversee the taxation of investments in alternative assets (private equity, venture capital, art & collectibles, digital assets) and assist clients in multi-jurisdictional estate planning. On the mobility side, we manage the Italian regimes for new residents (flat tax, foreign pensioners, inbound workers), stock option plans, carried interest and the issues of tax residence in the remote-work era.
Areas of focus
- New residents regime (HNWI flat tax), inbound workers regime, foreign pensioners.
- Transfer of residence to Italy and abroad, redefinition of the concept of residence in the smart-working era.
- Trusts, foundations, family pacts and other wealth segregation tools.
- Multi-jurisdictional estate planning; inheritance and gift tax.
- Family office: structuring, governance, oversight of taxation of family investments.
- Carried interest, stock option, MBO/LBO management package.
- Inbound workers regime and flat tax: planning of the transfer, advance ruling, reporting profiles and compliance.
- Trusts: opaque and transparent trusts, foreign trusts held by Italian residents, discretionary distributions, wealth segregation.
- Carried interest and management package: tax qualification under Article 60 of Law Decree 50/2017, rulings, interaction with incentive regimes and with leveraged buy-out structures.
- Alternative assets and digital wealth: art finance, collectibles, NFTs, digital assets, cryptocurrencies; reporting profiles (RW), estate planning.
