Journal
03/04/2025Revaluation of Shares, Leveraged Cash Out, and Abuse of Rights
12/03/2025New Legislative Provisions on Abusive Bankruptcies
05/03/2025Luxembourg attracts talent: new tax regime for impatriate workers in 2025
28/02/2025Stelva: alongside Ticino's small and medium-sized enterprises
05/02/2025Italy-Switzerland frontier workers: the news on taxes, smart working and wages
23/01/2025Italy and cryptocurrencies: new regulations changing the fiscal game
21/01/2025Exemption from Italian inheritance and gift tax also for holding companies
27/12/2024Lugano challenges Italy on cryptocurrencies
26/11/2024Concept of tax residence and practice followed by the Italian Revenue Agency
19/11/2024Retroactive purchases in pillar 3a: opportunities from 2026
05/11/2024New Tax Regime for Frontier Workers from 2024
25/10/2024Art Collectors: Tax Implications of Judgment No. 19363/2024
16/10/2024Testamentary trusts and taxes: clarifications from the Revenue Agency
15/10/2024Cassation: stop double taxation for workers abroad
09/10/2024Nicola Bulgari's begins to prepare the succession through Trusts
08/10/2024The repayment of foreign taxes on a Swiss resident's pension
04/10/2024New moratory and remunerative Interest Rates for Federal Taxes
04/09/2024New simplified Italian tax regulation for Exchanges of Shares through Contribution
26/08/2024Trusts: between Inbound and Outbound taxation
20/08/2024Inheritance and gift tax. Towards an extension of the facility?
10/08/2024Italy's flat tax on High-Net-Worth Individuals doubles
04/07/2024New FATCA agreement between the U.S. and Switzerland
18/06/2024Referendum in Ticino: new facilities for taxpayers
12/06/2024Res-Non-Dom UK: End of Favorable Tax Regime Expected by 2025
03/06/2024The Italian - Panamanian Chamber of Commerce is born.
22/05/2024“Inbound” taxation : an opportunity for the Trust
07/05/2024FRONTIER WORKERS AND LIMITED LIABILITY COMPANIES: UPDATES FROM BERNE
29/02/2024TERRITORIALITY IN ITALY OF DONATION ACTS CARRIED OUT BY A SUBJECT RESIDING IN SWITZERLAND
30/01/2024ZENITH: PIONEERS IN ITALY IN SECURIZATION ON BLOCKCHAIN
25/01/2024TRUST AND RETROCESSION OF ASSETS: TAX NEUTRALITY AND IMPACT ON BENEFICIARIES
14/12/2023ACTIVITIES OF THE REGISTRY OF EFFECTIVE HOLDERS IN ITALY SUSPENDED UNTIL SPRING
03/05/2023UBER REQUIRED TO PAY OASI CONTRIBUTIONS FOR SWISS DRIVERS
28/04/2023SWITZERLAND AND ITALY REACH AN UNDERSTANDING: SWITZERLAND WILL BE TAKEN OFF THE ITALIAN BLACK LIST
23/12/2022HELVETIA TRUST COMPANY SA SUCCESSFULLY OBTAINS FINMA AUTHORIZATION
28/10/2022NEWS IN THE FIELD OF TRUST AND TAXATION OF BENEFICIARIES
25/10/2022ITALIAN SUPREME COURT: TAX CREDIT ON FOREIGN-SOURCE DIVIDENDS
23/09/2022ITALIAN CRYPTOCURRENCY STAKING TAXATION
15/06/2022SWISS SMES: FROM 2023 EASIER TO TAKE OVER THE FAMILY BUSINESS
25/05/2022VAT: AFC MUST PROVE THE NON-CONGRUITY OF PROPERTY RENTALS WITH RESPECT TO MARKET VALUE
13/05/2022DO YOU WANT TO MOVE TO SWITZERLAND?
30/03/2022BREXIT: ITALIAN WITHHOLDING TAX ON LOAN INTEREST
11/03/2022SWISS SUCCESSION AGREEMENT AND HEIR RESIDENT IN ITALY
16/02/2022ITALIAN SPECIAL TAX REGIME OF INBOUND WORKERS FOR WORKERS WHO CARRY OUT SMART-WORKING ACTIVITIES IN ITALY FOR A SWISS EMPLOYER
11/02/2022THE REQUALIFICATION OF LOANS GRANTED BY A COMPANY TO ITS SHAREHOLDER
04/02/2022TRANSFER OF SHAREHOLDINGS REVALUED IN THE PRESENCE OF EARN-OUT CLAUSES
29/12/2021THE METAVERSE COULD BE AN OPPORTUNITY TO ADOPT NATIONAL CRYPTO COINS
22/12/2021THE NEW AGREEMENT BETWEEN SWITZERLAND AND ITALY ON THE TAXATION OF FRONTIER WORKERS WILL BE IN FORCE FROM 2023
26/11/2021THE SWISS VAT TERRITORIALITY IN TRANSACTIONS WITH OFFSHORE COMPANIES
18/11/2021PARTICIPATIONS’ ATTRIBUTION TO TRUST BENEFICIARIES DO NOT REDUCE THE THRESOLDS
16/07/2021ITALIAN TAX ASPECTS REGARDING NFT AND CRYPTOART
02/07/2021TAX CREDIT IN ITALY FOR TAXES PAID IN SWITZERLAND
11/06/2021GOOGLE OPENS TO MED DATA
04/06/2021CRYPTOCURRENCIES, MEF AND UE SITUATION
06/04/2021ARTEPRIMA: CURA CULTURA PROJECT
23/02/2021TRUSTS FOR THE PROTECTION AND TRANSMISSION OF ARTISTIC ASSETS
11/01/2021BREXIT AND FREE MOVEMENT OF PERSONS SWITZERLAND-UNITED KINGDOM
04/01/2021TRANSFER PRICING: NEW ITALIAN GUIDELINES FOR ARM’S LENGTH PRINCIPLE PRACTICAL APPLICATION
28/12/2020PATERNITY LEAVE
14/12/2020PUBLISHED IN THE OFFICIAL GAZETTE THE IMPLEMENTING DECREE FOR THE SUPPORT TO INNOVATIVE STARTUPS AND SMES
07/12/2020SUPPLEMENTARY BENEFITS 2021: WHAT CHANGES?
01/12/2020FOR ITALIAN TAX AUTHORITY THE CARRIED INTEREST PROFIT HAS TO BE ANALYZED CASE BY CASE
24/11/2020ITALY, REDUCED VAT RATE OF 10% AND ARTWORKS
03/11/2020TAX TREATMENT FOR WAGES PAID TO ITS SWISS-SECONDED STAFF BY AN ITALIAN COMPANY
19/10/2020RW FORM ALSO FOR “PEER TO PEER LANDING” PLATFORMS’ OPERATIONS
12/10/2020ITALY, TRUST AND GIFT TAX: THE LATEST CASE-LAW BASIS
14/09/2020ITALIAN INDIRECT TAXATION IN THE ISSUE OF UTILITY TOKENS
07/09/2020WITH THE BLOCKCHAIN TECHNOLOGY THE ITALIAN TRUST BECOMES EVEN SAFER
31/08/2020ABUSE OF LAW WITHIN DIVIDENDS DISTRIBUTIONS
10/08/2020PRIVACY, GREEN LIGHT TO BODY TEMPERATURE MONITORING
27/07/2020CAMPARI TO MOVE REGISTERED OFFICE TO THE NETHERLANDS BY THE END OF JULY
01/07/2020UNLOCK - THE SERVICE FOR BUYING INNOVATIVE COMPANIES
11/03/2020THE NEW ITALIAN TAX WEB
14/01/2020Swiss Accounts under Italian Tax Authority’s investigation
09/01/2020STELVA ANNOUNCES A DISTRIBUTION AGREEMENT WITH BV4 FOR STARTUP EVALUATION SERVICES
28/11/2019IN ITALY: REVALUATION OF SHARES AND LAND WITH 11% SUBSTITUTE TAX
20/11/2019TRANSFER OF ASSET TO A CHARITY TRUST: IN ITALY APPLICABLE IN HERITANCE AND GIFT TAX
13/11/2019STELVA ANNOUNCES A PARTNERSHIP AGREEMENT WITH FIDELITY HOUSE INTERNATIONAL FOR BLOCKCHAIN-TIMESTAMP SERVICES
08/11/2019INCREASE IN VALUE OF CORPORATE SHAREHOLDINGS
31/10/2019GIANVIRGILIO CUGINI SPEAKER FOR THE “ADRIANO OLIVETTI DAY 2019”
30/10/2019“RUSSIAN ROULETTE CLAUSE”
23/10/2019FRAMEWORK OF THE ACQUISITION/SELLING OF CRYPTOCURRENCIES FOR THE PURPOSES OF THE VALUE-ADDED TAX
16/10/2019USA: GREEN LIGHT TO THE EXCHANGE OF INFORMATION WITH SWITZERLAND
10/10/2019GIANVIRGILIO CUGINI SPEAKER FOR THE OAD FCT TRAINING DAYS
02/10/2019V EU ANTI-MONEY LAUNDERING DIRECTIVE: GREEN LIGHT TO THE IMPLEMENTING DECREE
28/08/2019ITALIAN TAXATION FOR COMPANIES RESIDING ABROAD
21/08/2019THE ITALIAN TAX AGENCY REQUIRES ADMINISTRATIVE ASSISTANCE TO SWITZERLAND FOR UBS CUSTOMERS 2015 AND 2016
14/08/2019INHERITANCE: THE COMPANY'S VALUE DEPENDS ON THE HEIRS’ CHOICES
07/08/2019NEW LETTERS FROM THE REVENUE AGENCY FOR NON-DECLARED INCOME
17/07/2019INNOVATIVE RESPONSES VIA LEGAL DESIGN
21/06/2019THE ANTI-TAX AVOIDANCE DIRECTIVE (ATAD) AND THE NEW EXIT TAX REGULATION IN ITALY
31/05/2019ITALY: CLARIFIED THE TRUSTEE OBLIGATION FOR THE FISCAL MONITORING
24/05/2019NEWS FOR THE VAT IN EU
20/05/2019WITHOLDING EXEMPTION FOR DIVIDEND PAYMENTS TO THE SWISS HOLDING
14/05/2019TRANSFER PRICING RULES AGAINS ELUSIVE INTRAGROUP ACTIVITY
03/05/2019NEWS SAN MARINO LEGISLATION ON BLOCKCHAIN
24/04/2019AVV. CUGINI SPEAKER FOR BONSIGNORI INSTITUTE
18/04/2019ITALY BECOMES RICHER WITH THE EXCHANGE OF INFORMATION
24/04/2019GUIDE TO IDENTIFICATE THE BENEFICIAL OWNERS
05/04/2019EFFECTS OF THE USA SALES TAX REGULATIONS ON ITALIAN COMPANIES SELLING IN THE USA
21/03/2019THE CONNECTING FACTORS OF PERMANENT ESTABLISHMENTS: THE ITALIAN CASE-LAW
19/03/2019FOR THE CJEU THE FISCO SHALL DEMONSTRATE THE ABUSE OF EU LAW
01/03/2019STELVA PROFESSIONALS SPEAKERS FOR THE CONFERENCE: NEW LEGAL LIABILITY FOR THE TRUSTEE: RECENT CASE STUDIES
25/02/2019The Carried interest: Italian taxation and the verification of disposition of income
15/02/2019LUXEMBOURG: THE NAMES OF BENEFICIAL OWNERS BECOME PUBLIC
01/02/2019SWISS COMPANIES: NEW GUIDELINES ABOUT TELEVISION TAX
25/01/2019TRUST: TAXATION AFTER PATRIMONIAL INCREASE
18/01/2019THE SWISS TAXPAYER, VAT NUMBER HOLDER IN ITALY, RISK THE TAXATION IN ITALY
14/01/2019THE NORTH AMERICAN BITCOIN CONFERENCE
10/01/2019THE NEW REPORT OF THE FEDERAL COUNCIL ABOUT BLOCKCHAIN AND DLT TECHNOLOGIES
03/01/2019THE SITE MANAGER IS JOINTLY- RESPONSIBLE FOR THE DATA PROCESSING
19/12/2018THE NEW STANCE IN TERMS OF CRIPTOCHURRENCIES
23/11/2018OECD: A REINFORCED CONTROL ABOUT THE RESIDENCES EASILY OBTAINED
21/11/2018THE COURT OF APPEAL OF BRESCIA SLOW DOWN THE CRYPTOCURRENCIES CONFERRAL
05/11/2018STELVA PROFESSIONALS SPEAKERS FOR THE CONFERENCE: 52° F.A.R.O MEETING
02/11/2018STELVA PROFESSIONALS SPEAKERS FOR THE CONFERENCE: FROM GOLD TO BITCOIN
02/11/2018THE FEDERAL LAW ON TAX REFORM AND THE AVS LOAN
19/10/2018UTILITY TOKENS: THE TAX REGIME IN ITALY
12/10/2018STELVA PROFESSIONALS SPEAKERS FOR THE CONFERENCE ABOUT PERSONAL DATA PROTECTION AND REGULATION GDPR
12/10/2018SWITZERLAND: ECHANGED DATA ABOUT TWO MILLION OF ACCOUNTS
09/10/2018SWITZERLAND: THE FIRST CRYPTOBANK
05/10/2018MAIL ORDERS ARE SUBJECTED TO SWISS VAT
04/10/2018STELVA PROFESSIONALS SPEAKERS FOR THE CONFERENCE WEBINAR: CRIPTOCURRENCIES AND ICO
14/09/2018SWITZERLAND REJECTED THE LEGAL ASSISTANCE FOR FISCAL VIOLATIONS, BUT THE INFORMATION EXCHANGE WITH ITALY REMAIN OPERATIVE
05/09/2018STELVA PROFESSIONALS SPEAKERS FOR THE CONFERENCE INNOVA
03/09/2018THE CHANGES TO THE CFC (CONTROLLED FOREIGN COMPANIES REGIME)
29/08/2018DENIAL BY THE ITALIAN JUDGE TO THE PROVISION OF CRYPTOCURRENCIES
16/08/2018BANK ACCOUNTS HELD IN SWITZERLAND BY FOREIGN RESIDENTS: INTRASMISSIBILITY OF THE NAMES
22/08/2018SIX AND THE NEW DIGITAL ASSET PLATFORM
08/08/2018USA: OFFSHORE PROFITS REDUCTION
31/07/2018REDUCTION OF RESTRAINT ON EU DIVIDENDS
24/07/2018CONVENIENCE OF THE RELEASE OF THE CAPITAL GAIN DERIVING FROM QUALIFIED PARTECIPATIONS
17/07/2018THE V DIRECTIVE ABOUT ANTI-MONEY LAUNDERING AND LIMITATIONS OF GDPR
09/07/2018FISCAL SGRAVES FOR INNOVATIVE START-UP IN TICINO
04/07/2018INTERMEDIARIES AND AGGRESSIVE TAX PLANNING
28/06/2018CRIPTOVALUTE:PROJECTS INHERENT TO THE DEFINITION OF VAT PRACTICE
22/06/2018MINI-VOLUNTARY: PAY ATTENTION TO THE PENAL ASPECTS
18/05/2018Stelva professionals speaker for the conference: Big data and Blockchain - a day of study
27/04/2018Blockchain, ICO and Token Economy (Swiss and Italian legislation) : Dr. Bonaldo speaker for Cripto Valley Association
23/04/2018Switzerland possible headquarters of Bitfinex
18/04/2018News about cryptocurrencies in Italy
09/04/2018Blockchain e Ico: Dr. Bonaldo speaker for Bocconi University
03/04/2018Italian Fiscal Agency: new checks on the taxpayers who have not joined the VD program
27/03/2018Italy: news about dividend taxation from “black list” countries
20/03/2018The new OECD Model of the Double Taxation Convention
08/03/2018LE CRYPTOVALUTE: It's not a Far West! - The Lawyer Cugini speaker at the convention organized by JCI (Junior Chamber International)
06/03/2018News on Transfer pricing
02/03/2018Bern: the results of genetic tests must not be disclosed
22/02/2018U.S TAX REFORM: OPPORTUNITIES FOR THE INTERNATIONALIZATION OF ENTERPRISES
20/02/2018Non-definitive transfers of assets to a trust and indirect tax.
16/02/2018Arte and Blockchain meet on 24 February 2018 at the MO.CA of Brescia
13/02/2018The competence center for the Blockchain is born in Lugano
09/02/2018New European data protection regulations: possible implications for Swiss companies.
08/02/2018Switzerland's economics minister: "we must become a crypto-nation"!
06/02/2018MEF: The public consultation on the draft decree to censure the phenomenon of virtual currencies starts.
02/02/2018Passing on the art: trust and foundation
29/01/2018Cryptocurrencies and Blockchain: Avv. Cugini speaker for Supsi
26/01/2018Acceptance of the inheritance “with reserve” does not exempt the heir from liability for the payment of the de cuius tax.
24/01/2018Avv. Cugini Trainee for the conference Alfio Bardolla Training Group
23/01/2018Transactions with blacklist companies:
and of the proofs in order to obtain cost deductibility. 
23/01/2018Gran Consiglio approved the increase of checks on work permits
19/01/2018Establishment of a working group dedicated to blockchain’s technology and ICOs.
16/01/2018Fine issued in Switzerland by a citizen resident on Italian territory: why it is appropriate to pay.
10/01/2018Voluntary disclosure permits the reimbursement of the Euroritenuta
07/01/2018Switzerland’s vat: new obligations for Italian companies
22/12/2017On Trust&Wealth Management Journal an article by Avv. Cugini
18/12/2017Success for Block and Roll
14/12/2017Block and Roll - a conference about cryptocurrencies and block chain
04/12/2017
29/11/2017The TRAM approves an appeal against the LIA registration
20/11/2017Switzerland approves the ordinance on the country by country report
17/11/2017With judgment no. 19376/2017 the Italian Supreme Court of Cassation returns to pronounce on trust
09/11/2017Incoming taxes on capital gains from the sale of the art works
07/11/2017Corriere del Ticino: an article about the conference "Criptocurrencies: what law?"
06/11/2017New Italian law on the transposition of Mifid2 and Mifir
30/10/2017Published the MEF Decree on changes to the US-Italy Agreement for Automatic Information Exchange
20/10/2017Tax Project 17: Switzerland starts the consultation
12/10/2017New percentages of taxability for dividends and capital gains in Italy
09/10/2017Enforced fiscal monitoring for fake residences abroad
06/10/2017Lawyer Cugini speaker about cryptocurrencies
05/10/2017Regulation of ICOs under the law of supervision
28/09/2017Automatic information exchange is now a concrete reality for Italy
20/09/2017To introduce the drag along clause in the statute in Italy it is necessary have the majority
15/09/2017The tax advantages of donating real estate in Italian law
31/07/2017Swiss bank Account checked by Italian Tax Authorities
31/07/2017Recognition of double tax treaty benefits to Passive Holding
31/07/2017Automatic Exchange Information
18/07/2017Responsibility of the Director in the company
18/07/2017Automatic Exchange of Information in tax matter
18/07/2017Switzerland: New change in VAT Laws
30/06/2017Foreign Tax Credit refund for who apply to Voluntary Disclousure
13/06/2017Italy: Facilitations for foreign rich person
13/06/2017Italy: Remove patent registered in foreign country
13/06/2017Italy: Exemption of donation and inheritance tax for neo –residents who have assets abroad
13/06/2017Europe: European trademark
07/06/2017The agreement on the Automatic Exchange of Financial Account Information between Italy and Hong Kong was signed
30/05/2017The facilities for workers transferring their tax residence from abroad to work in Italy
16/05/2017Permanent Estabilishment: Amazon’s case
02/05/2017Dubai will exchange financial and tax information
27/04/2017The Transfer Price adapts to OECD guidelines
24/04/2017Italy - Liechtenstein: Imminent Exachange Information
03/04/2017Cross-border transfer of shares: The Case of Italy and France
22/03/2017Group Request on “recalcitrant” italian citizens
20/03/2017The Project Beps (base erosion and profit shifting) is operational
10/03/2017Avv. Gianvirgilio Cugini and Dott.ssa Arianna Bonaldo, speakers for Organismo di Autodisplina OAD FCT of the Trustees of the Canton Ticino
06/03/2017Abroad use of a company vehicle by employees domiciled in Italy
03/03/2017Relocation in Switzerland under control of the Italian Tax Authority
01/03/2017Cypriot company without business substance are watched by foreign tax authorities
30/01/2017"Res non Dom": New system of rewards for individuals who transfer their residence in Italy
23/01/2017The American and Chinese Giants expand in Switzerland
20/01/2017Voluntary Disclosure bis: tight control of the Treasury for taxpayers who moved abroad
09/01/2017Voluntary Disclosure Form
10/06/2016Automatic Exchange Of Information: Switzerland Signed An Agreement With The European Union And Australia
17/02/2016Significant influence and control! Who is the beneficial owner?
07/01/2016Belgium – New Transparency Tax
15/01/2015Comparison on sole trader taxation
12/05/2014Switzerland seduces e-commerce
15/02/2014Swiss companies forms
15/01/2014Comparison between sole trader and SAGL taxation
01/01/2014Business networks contracts
30/08/2013News on trade relationship between Switzerland and China