New Italian guidelines on taxation of trusts
On 20 October 2022, the Italian Revenue Agency issued the Circular Letter No. 34/E laying down the final version of the guidelines...
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Nicola Saccardo is a partner of Charles Russell Speechlys LLP. He is admitted to practise in Italy. His areas of expertise is Italian tax law with a focus on taxation of trusts, estates and HNWIs; relocation of HNWIs to and from Italy; estate tax planning; and international and EU tax law. He is the Chair of the Tax Committee of the International Academy of Estate and Trust Law, a member of the International Estate Planning Committee of the American College of Trust and Estate Counsel, the Chair of the International Client Global SIG Steering Committee of STEP and a member of the EU Public Policy Committee of STEP. He is the editor of the International Family Offices Journal and of the book Global Mobility of Ultra-High-Net-Worth Individuals, published by Globe Law & Business Limited together with STEP. He has written extensively on Italian tax matters and is ranked as leading Italian tax expert in several legal directories. Chambers HNW has described him as "one of the key players in this area in terms of cross-border situations", "extremely competent with high technical skills. He is very pragmatic and has a great knowledge of tax issues”, "a great international tax lawyer. … technically superb", “able to pull together the tax and succession advice seamlessly, which was just phenomenal" and “the leading Italy private clients lawyer”.
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