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Exchange contract: what it is, how it works and when it is worthwhile
10 July 2026
A exchange is a contract defined in Article 1552 of the Civil Code as an agreement concerning the mutual transfer of ownership of property, or
A exchange is a contract defined in Article 1552 of the Civil Code as an agreement concerning the mutual transfer of ownership of property, or
A third-sector organisation is a private, non-profit organisation that pursues civic, solidarity-based and socially beneficial aims. This legal status, introduced by the Third Sector Code,
A capital gain on property is the financial profit realised when the sale price of a property exceeds the cost incurred for its purchase or
The first-home tax credit is a tax relief scheme provided for under Italian law that allows you to reclaim, in full or in part, the
The preliminary property sale agreement, often referred to simply as the ‘preliminary’ or ‘compromesso’, is the agreement whereby the seller and buyer undertake to conclude
The incorporation of an LLC (SRL in Italy) is the legal process through which a limited liability company is established. In this article, we analyze the requirements, minimum share capital, role of the notary, differences between ordinary LLCs, simplified LLCs, and single-member LLCs, start-up costs, and the main requirements necessary to properly start the company.
Learn how agricultural pre-emption works: who is entitled, the notification deadlines, and the consequences of non-compliance with the rules on the sale of farmland.
Commentary on Piedmont Regional Tax Commission n. 216/2020 – by Elisabetta SmaniottoIn https://www.fiscalitapatrimoniale.info/post/prima-casa-e-successione-mortis-causa The case and the legal principle The first home tax relief, in
Before examining the current case law on the taxation of transfers under the family business succession agreement, it is appropriate to briefly consider the legal