Private Client and Family Wealth

All the crucial moments of our lives and the relationships that we establish have tax implications.

The experts of RSM Studio Tributario e Societario will advise on every aspect of your personal tax position, starting from how to prepare and file your tax return, up to how to manage any capital gains, from the tax advantages achievable in case of purchase of dwellings (mortgage or lease), up to how to benefit from renovation and energy efficiency incentives, from how to protect one’s assets, up to how to plan one’s succession by minimizing taxation.

The services RSM Studio Tributario e Societario provides to private clients include:

  • resolution of issues related to the tax residence in Italy and the potential double taxation,
  • preparation of tax returns (including the RW section regarding assets held abroad) and the management of recurring tax compliance,
  • advice on IRPEF* and IRAP**,
  • advice on the taxation of capital gains,
  • advice on taxation of real estate held in Italy or abroad,
  • advice on inheritance tax,
  • advice on taxation of asset protection instruments, from capital funds to trusts.


* Personal income tax

** Italian regional tax on productive activities


Extra-territorial taxation on Real Estate Entities' Capital Gains

7 March 2023
Framework On 29 December 2022 the Italian Parliament issued Law No. 197 of December 2022 (hereinafter also “2023 Italian Budget Law”).

Italy enacts its own legislation regulating the tax treatment of Crypto-Assets

27 January 2023
Within the framework of the Budget Law for 2023, in force as of 1 January 2023, specific provisions dealing with the tax profiles of Crypto-Assets have been introduced in the Italian legal system.[1] Until then, in the lack of specific rules set for by the

Smart Working and the risk of Permanent Establishment

19 July 2022
The ongoing digitalization of the economy has undoubtedly allowed individuals to carry out work activities from their home without being physically present in an office, and in some cases to live in Countries where their employer has not a formal presence. 

High Net Worth Individuals: the Italian "Flat Tax"

4 May 2022
INTRODUCTION  Italian tax legislation includes several measures aimed to encourage foreign individuals to move to and invest in Italy. This measure is part of a wider initiative to promote Italy as an attractive destination for workers and investors’ capital. 

A special tax regime to attract foreign pensioners to Southern Italy – Amendments to Article 24-ter Income Tax Act

26 April 2022
“Inbound Pensioners” – General Overview In recent years, mostly inspired by the experience of other States, Italy has introduced several special tax regimes aimed at encouraging non-resident individuals to move (or to return to) and invest in the country. 

COVID-19 | Urgent Measures for Health, Economy, Labour and Social Policies

20 May 2020
It has been approved by the Council of Ministers a Law Decree introducing urgent measures in the field of health, support to work and economy, as well as social policies, related to the epidemiological emergency from COVID-19 following a proposal made by the  President of the Council of Ministers, Mr Giuseppe Conte, and the Minister of Economy and Finance, Mr Rober

COVID-19 | In the Prime Ministerial Decree issued on April, 26th 2020 the measures to be adopted in Phase 2 effective from May, 4th 2020

27 April 2020
Yesterday evening, the President of the Council of Ministers signed and then illustrated the new decree (DPCM) regarding the containment and management of the epidemiological emergency caused by Coronavirus, valid from May 4th 2020 and for the following two weeks.

COVID-19 | DL 23/2020: Urgent measures concerning access to credit, tax compliance, health and work, special powers in strategic sectors and extension of administrative and judicial deadlines

17 April 2020
The Italian Council of Ministers, upon proposal of the Italian President Giuseppe Conte and the Italian Minister of Economy and Finance Roberto Gualtieri, approved, on 08.04.2020, the decree law no. 23 (the so-called "Decreto Liquidità” i.e.

COVID-19 | COVID-19 Global Tax Policy Measures

1 April 2020
The COVID-19 crisis is causing governments around the world to rapidly respond in order to provide economic relief to businesses and individuals. On a daily basis, global policy changes are being proposed and enacted related to extending filing deadlines and providing tax cuts and incentives.

COVID-19 | For family offices, COVID-19 presents a new challenge and opportunity

29 March 2020
As the human and economic toll of the coronavirus mounts, no sector of the economy has been immune from the downturn, and this includes family offices.

COVID-19 | Prime Ministerial Decree of March 22, 2020: Further restrictions to business activities, in addition to the initial provisions set in Law Decree dated February 23, 2020, n. 6

22 March 2020
It has been published in the Official Gazette (OG General Series n.76 of 22-03-2020) the new decree of the President of the Council of Ministers (DPCM) which aims to tighten the restrictions introduced with previous legislative and regulatory interventions by providing for new measures, applicable to the whole national territory, regarding the containment and manag

Tax News - 03/2016

8 April 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Patent Box - extension of the deadline to provide the documentation The "new" wilful misrepresentation also includes valuations and estimates New provisions on Branch Exemption. Draft provision of the Director of the Italian Revenue Agengy

Tax News - 10/2015

22 December 2015
TABLE OF CONTENTS   SPECIAL FOCUS The new Italian “Patent Box” FOCUS ON EMPLOYMENT (in collaboration with De Luca & Partners and HR Capital in Milan)   DOWNLOAD OUR TAX NEWS HERE

Tax News - 09/2015

22 December 2015
TABLE OF CONTENTS   LAWS AND REGULATIONS Voluntary Disclosure – extension of the terms for the election Abuse of the law -  green light to the new legislation FOCUS ON EMPLOYMENT (In collaboration with De Luca & Partners and HR Capital in Milan)


How can we help you?

Contact RSM Studio Tributario e Societario by phone at

Milano: +39 02 89095151

Roma:  +39 06 5754963 

or email your questions, comments, or proposal requests.