Seminar aimed at discussing tax issues of interest for the performance of ordinary notary duties. The seminar will deal with the facilitations concerning the transfer of businesses by way of inheritance within the family according to the draft law currently being discussed at federal level, the tax cases in which the heirs receive the business assets, in particular real estate, and continue or do not continue the business of the deceased, as well as the new practices and legislation of interest to notaries (in particular issues concerning legal mortgages and custody, inheritance and gift tax reform, etc.) and, last but not least, the tax aspects of mixed gifts according to Federal Supreme Court case law. ) and, last but not least, the tax aspects of mixed donations according to the case law of the Federal Supreme Court, where a number of practical cases will be dealt with and, subsequently, the subject of the transfer of real estate partially for consideration, respectively free of charge, will be illustrated from the perspective of the various possible civil and tax implications.

Programme and speakers
Facilitation of the transfer of businesses by way of inheritance within the family according to the draft law under discussion at federal level
Matthias Bizzarro
Attorney-at-law, LL.M., Tax expert dipl. fed., Partner at the law firm Bär & Karrer SA, Lugano

Tax cases in which heirs receive commercial assets, in particular real estate, and continue or do not continue the business of the deceased
John Sulmoni
Tax expert dipl. fed., Deputy Director of the Taxation Division of the Canton of Ticino, Bellinzona

Alessandro Bracher
MAS SUPSI in Tax Law; degree in Economics, University of Lugano; Chief tax expert at the Tax Inspectorate

News in practice and legislation for notaries
Anna Maestrini
Lawyer, MAS SUPSI in Tax Law, Deputy Director of the Taxation Division of the Canton of Ticino, Bellinzona

The case law of the Federal Supreme Court concerning the tax aspects of mixed gifts
Riccardo Varini
Lawyer and notary public, inspector of the land and commercial register of the Canton of Ticino

Tuition fee
CHF 250.

Registration
https://bit.ly/seminario-21-11-2023

Registration deadline
Friday 17 November 2023