During the seminar, the notary’s duties of informing the parties about the tax consequences of legal transactions to be authenticated or executed will first be addressed. The main and ancillary activities of the notary will be outlined, as well as the distinction between notarial activities of a public law nature and legal advice of a private law nature. In particular, the question will be raised whether, in the presence of specific circumstances or when the tax consequences are evident and relevant to the deed, the notary should be required to draw the parties’ attention to such effects or to recommend seeking specialist advice. Subsequently, the role of inheritance tax in the context of settlement agreements entered into during conciliation proceedings or through a partition agreement will be examined. These are increasingly frequent cases, which are often underestimated from the perspective of their potential tax consequences.
A further topic of particular interest for notarial practice is the dissolution of co-ownership, taking into account Ticino practice. The Land Registry offices are regularly confronted with transactions generally referred to by notaries as “dissolution of co-ownership”, for which the application of the reduced rate for transfers recorded in the Land Register is claimed. However, it is noted that not all transactions qualify for the application of this rate. It is therefore appropriate to address this topic both from the perspective of real estate capital gains tax and from that of registration tax and stamp duty.
Finally, space will be devoted to the case law of the Federal Supreme Court. In particular, a judgment of the Federal Supreme Court concerning a case from the Canton of St. Gallen (judgment no. 9C_271/2025 of 22 December 2025) will be examined. The decision analyses whether, in the case of a mixed donation of real estate, the deferral of tax may be granted only with respect to the gratuitous portion, while the onerous component exceeding the investment costs must be taxed immediately. The Court therefore had to clarify whether a partial or full deferral of real estate capital gains tax should apply. In this context, the implications of this decision for Ticino tax law will also be illustrated.

Programme and speakers
The notary’s duty to inform the parties about the tax consequences of certain transactions
Riccardo Varini
Attorney and notary, former inspector of the Land and Commercial Registers of the Canton of Ticino

Settlement agreements entered into during conciliation proceedings or through a partition agreement: implications for inheritance tax
Anna Maestrini
Attorney, Master of Advanced Studies SUPSI in Tax Law, Deputy Director of the Tax Division of the Canton of Ticino

The dissolution of co-ownership: implications for real estate capital gains tax, Land Register fees and notarial stamp duty
Rocco Filippini
Attorney, Master of Advanced Studies SUPSI in Tax Law and in Economic Law and Business Crime, Deputy Director of the Tax Division of the Canton of Ticino

Andrea Pedroli
Adjunct Professor of Tax Law at SUPSI, President of the Tax Law Chamber of the Court of Appeal of the Canton of Ticino

Full or partial deferral of real estate capital gains tax in the case of a mixed donation? Analysis of Federal Supreme Court judgment no. 9C_271/2025 of 22 December 2025
Ivan Bottinelli
Federally certified tax expert, Tax advisor, Cortesi & Associati SA, Lugano

Cost
CHF 350.–
CHF 300.– for members of FTAF and partner institutions

Registration
https://bit.ly/seminario-29-10-2026 

Registration deadline
Tuesday, 27 October 2026