Affirmed by the Italian Supreme Court: Foreign Charitable Trusts Entitled to Same Tax Benefits as Italian Foundations
In a significant decision for international investors and non-profit organizations, the Italian Supreme Court (Corte di Cassazione) has confirmed that a foreign charitable trust may be entitled to the same favorable tax treatment granted to comparable Italian non-commercial entities. With Judgment No. 16281 of 26 May 2026, the Court held that denying a foreign charitable […]
Landmark Decision Brings More Certainty to Italian Agricultural Inheritance Cases
The Italian Supreme Court, in Order No. 10549/2026 published on 21 April 2026, recently addressed an important issue concerning Italian agrarian and inheritance law, reaffirming significant principles relating to final judicial decisions, succession rights in agrarian reform land, and claims for damages arising from unlawful occupation of property. The Background: Article 7 of Law No. […]
Damage from a Ruined Vacation: Regulation, Principles, and Case Law Guidelines
Imagining a vacation (or holiday) as an opportunity for leisure and well-being is natural. Free time and travel represent some of the most precious moments in life, where tourists have legitimate expectations of relaxation, enjoyment, and rejuvenation. It is therefore no surprise that Italian law, starting with the legislation on package vacations (Legislative Decree No. […]
More Clarity on Cross-Border Successions from the Italian Supreme Court
On January 23, 2025, the Italian Supreme Court (Corte di Cassazione, Second Civil Section) issued decision no. 1632, a ruling that clarifies key aspects of cross-border successions, or inheritance, disputes. The case involved a contested will, questions of mental capacity, the sale of inherited property, and – most importantly – the complex intersection of Italian […]
New Italian Citizenship Rules Face Constitutional Challenges
Experts warn Italy’s 2025 citizenship reform is unconstitutional, especially its retroactive denial of citizenship by descent.
Constitutional vs. Cassation Court in Italian Citizenship
Learn how Italy’s top courts impact dual citizenship rights—and why the Constitutional Court may be key to restoring justice for Italian descendants.
Navigating Change: How The Citizenship-by-Descent Process Has Evolved Since 2021
The journey to obtain Italian citizenship by descent (jure sanguinis) has always required determination and preparation. Over the last two years, however, a series of legislative, administrative, and judicial developments have made the process more complex, time-consuming, and more expensive for applicants. Key Developments in the Citizenship-by-Descent Process (updated January, 2025) Here’s a timeline of […]
New Italian Supreme Court Ruling And Its Impact On Citizenship Denials
The Italian Supreme Court (Corte di Cassazione) recently issued a significant ruling in case 36949/2024, which may affect individuals seeking Italian citizenship. The court reaffirmed that a finalized judgment cannot be reopened solely due to a shift in judicial interpretation, even if the new interpretation might favor the individual. While this ruling specifically addresses criminal […]
Italian Banks and the Payment of Inheritance Tax
This was the recent decision rendered by The Supreme Court of Italy, leading to the ordinance of April 13, 2021. In this particular case, a credit institution was sued by the heir of a current account holder. He asked for the bank to pay compensation for the failure to pay interest on a sum of […]
Cross-Border Succession and the Supreme Court of Cassation
A recent case heard by Italy’s Supreme Court of Cassation provides a window into the complicated nature of cross-border successions. The case involves a deceased citizen of the UK who lived in Italy and was married to an Italian citizen. His will, however, had been made in the UK two years before moving to Italy, […]