The principle of inheritance collation is the mechanism whereby, at the time of succession, certain gifts made by the deceased during their lifetime to their
Acquisition of property by adverse possession is a means of acquiring ownership of a property through prolonged possession in accordance with the conditions laid down
A ‘rent-to-buy’ agreement is a contract granting the right to use a property with a view to its subsequent sale, governed in Italian law by
A power of attorney is a document by which a person, known as the principal, authorises another person, known as the attorney or representative, to
A merger is an extraordinary transaction whereby two or more companies are combined into a single organisation. Article 2501 of the Civil Code provides for
A public will is a will drawn up by a notary in the presence of two witnesses, through which a person may dispose of their
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
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