ITALY Law and Practice Contributed by: Paolo Ludovici and Andrea Mirabella, Gatti, Pavesi, Bianchi, Ludovici
8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms Law No 112 of 22 June 2016 (the “After Us Law”, Legge sul Dopo di Noi ) was enacted with the aim of protecting individuals with severe disabilities who are without family support or for the time when such sup - port will cease. The After Us Law, inter alia, provides for several ben - efits with reference to the establishment of trusts hav - ing as sole beneficiaries people with severe disabilities with the purpose of protecting said beneficiaries and financially supporting their “life project”. Assets and rights placed in trusts established for the benefit of people with severe disabilities are exempt from inheritance and gift tax. The same favourable regulations also apply to desti - nation bonds under Article 2645-ter of the Civil Code (see 4.1 Asset Protection ) and to contracts of trus - teeship ( contratti di affidamento fiduciario ), ie, those contracts through which one party (the “entrustor”, affidante ) agrees with another party (the “entrustee”, affidatario ) to identify certain assets to be used for the benefit of one or more parties under a programme established by the entrustor and implemented by the trustee, having the same purpose of supporting per - sons with severe disabilities. 8.2 Appointment of a Guardian The protection measures provided for by Italian law are as follows. • Support administration ( amministrazione di sostegno ) – a person unable to provide for his/her own interests, due to an infirmity or a physical or psychic impairment, may be assisted by a “sup - port administrator” ( amministratore di sostegno ) appointed by the Guardianship Judge ( Giudice tutelare ), by means of a special decree, with ordinary and extraordinary management tasks in favour of the beneficiary. The beneficiary remains capable of performing all acts that do not require the representation or assistance of the support administrator.
remotely. It is available exclusively to highly skilled professionals whose qualifications meet or exceed the thresholds set out under Article 27-quater of Legislative Decree No 286 of 25 July 1998 (The Italian Consolidated Act on Immigration). The visa is divided into two sub-categories: (a) Digital nomads, comprising freelancers, con - sultants, or other independent professionals; and (b) Remote workers, being employees of foreign entities who are able to carry out their profes - sional duties entirely through remote working arrangements. Citizenship Italian citizenship may be acquired: • by descent (bloodline, jure sanguinis ); • by birth jure soli, if born in the Italian territory to stateless parents or if the parents are unknown or unable to pass on their citizenship to the child according to the law of their country of origin; • by marriage, if marrying an Italian citizen; • through adoption by Italian parents; or • by continuous residence in Italy: (a) for at least four years in the case of EU citi - zens; or (b) for at least ten years in the case of non-EU nationals, who must meet the following require - ments: (i) sufficient income for sustenance; (ii) absence of criminal records; and (iii) no impediments to the security of the Ital - ian Republic. Law No 74 of 23 May 2025 introduced significant amendments to Italian citizenship legislation, particu - larly concerning jure sanguinis. Among other changes, the law restricts the automatic transmission of citizen - ship by descent, limiting it primarily to the children and grandchildren of Italian citizens (ie, within the second generation). 7.2 Expeditious Citizenship Italy does not provide for expedited citizenship pro - cedures (such as citizenship through investment pro - grammes).
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