Italy - Visas for dependents of temporary workers assigned to Italy
Estate Planning
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10. Shares of entitlement Family relationhip Entitlement Spouse only with no children. 1/2 to the spouse. Spouse and one child 1/3 to the spouse 1/3 to the child Spouse and 2 or more children 1/ 3 to the spouse 1/ 3 to the children Spouse and parents. No children 1/2 to the spouse 1/4 to the parents 1 child with no surviving spouse 1/2 to the child 2 or more children with no surving spouse 2/3 divided in equal shares Only parent(s) and /or progenitors 1/3 to the parents/progenitors
17. Tax Burden: Spouse and children Type of asset Inheritance tax Cadastral tax Registration tax Real estate 4% 1% 2% Other properties 4% ------ -------- Exemptions 1.000.000 EUR ------ -------
18. Tax Burden: Brothers and Sisters Type of asset Inheritance tax Cadastral tax Registration tax Real estate 6% 1% 2% Other properties 6% ------ -------- Exemptions 100.000 EUR ------ -------
19. Tax Burden: Other relatives up to 4° degree and relatives in law up to 3° degree Type of asset Inheritance tax Cadastral tax Registration tax Real estate 6% 1% 2% Other properties 6% ------ -------- Exemptions ---------- ------ -------
20. Tax Burden: Unrelated heirs Type of asset Inheritance tax Cadastral tax Registration tax Real estate 8% 1% 2% Other properties 8% ------ -------- Exemptions --------- ------ -------
21. Tax Burden: Special Exemptions Ground for exemption Exemption Heir with Handicap No inheritance tax for first 1,5 million Residence Home for one of the heirs Cadastral and recording tax 168 Eur Only Family Agreements Not subject to taxation Government bonds Not subject to taxation