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.

We are publicising this interesting event which may be useful for our international clients and owners of property in Italy. Gareth Horsfall, financial advisor of the Spectrum IFA Group, who has been based in Italy for many years, has organised two dates (“Le Tour de Finance”) on which a panel of international guest speakers will