The Italian Supreme Court has recently ruled in ordinanza No. 35385 of 2023 that the fact of pre-marital cohabitation of the spouses constitutes one of the parameters calculating the divorce allowance. The Court pointed out that pre-marital cohabitation represents “a custom increasingly rooted in the behavior of our society which is accompanied by an increased
The Italian tax office has confirmed, in written opinion no. 407/2023, that an heir to an estate in Italy, resident abroad and without an Italian codice fiscale can in any case be listed as an heir in the declaration of succession. Where the heir has never been issued with a codice fiscale, the only information
As part of the reform of the justice system which came into force this year (Riforma Cartabia), a new procedure for filing for legal separation and divorce in Italy has been introduced. Up to 2022 a couple would need to have an order from the Italian court for legal separation, before proceeding to a divorce.
