{"id":4088,"date":"2021-10-15T01:33:29","date_gmt":"2021-10-14T23:33:29","guid":{"rendered":"http:\/\/localhost:10063\/apporti-nei-trust-onerosi-ancora-a-rischio-tassazione\/"},"modified":"2022-01-22T09:04:05","modified_gmt":"2022-01-22T08:04:05","slug":"contributions-in-onerous-trusts-still-at-risk-of-taxation","status":"publish","type":"post","link":"https:\/\/www.lawp.it\/en\/contributions-in-onerous-trusts-still-at-risk-of-taxation\/","title":{"rendered":"Contributions in onerous trusts still at risk of taxation"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">With the draft circular published on 11.8.2021, the Revenue Agency took note of the most recent orientation of the Supreme Court, according to which the contribution of the settlor in the trust does not constitute a taxable transfer, as long as there is no actual increase in the beneficiary&#8217;s assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this view, for such enrichment to be taxable, it is not sufficient that the trust beneficiary has a vested interest in the trust, but that the property is transferred to him, as stated by the Supreme Court (judgment 22568\/2021).<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, it is not clear whether these conclusions, which can now be regarded as self-evident for liberal trusts, can also be extended to non-liberal trusts, where the grant to the beneficiary does not constitute a gift, but is the performance of an obligation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Paolo Giovannini and Dario Augello reported on this issue on Eutekne in the article &#8220;Contributions in onerous trusts still at risk of taxation&#8221;.<\/span><\/p>\n<p><a href=\"https:\/\/www.eutekne.it\/Servizi\/EutekneInfo\/Recensione.aspx?ID=851870\">Read the article.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>With the draft circular published on 11.8.2021, the Revenue Agency took note of the most recent orientation of the Supreme Court, according to which the contribution of the settlor in the trust does not constitute a taxable transfer, as long as there is no actual increase in the beneficiary&#8217;s assets. In this view, for such [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[169],"tags":[136,141,140],"class_list":["post-4088","post","type-post","status-publish","format-standard","hentry","category-articles-en","tag-succession-planning-trusts-foundations","tag-tax-law","tag-tax-litigation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contributions in onerous trusts still at risk of taxation | Studio legale e tributario LAWP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lawp.it\/en\/contributions-in-onerous-trusts-still-at-risk-of-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contributions in onerous trusts still at risk of taxation | Studio legale e tributario LAWP\" \/>\n<meta property=\"og:description\" content=\"With the draft circular published on 11.8.2021, the Revenue Agency took note of the most recent orientation of the Supreme Court, according to which the contribution of the settlor in the trust does not constitute a taxable transfer, as long as there is no actual increase in the beneficiary&#8217;s assets. 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