Property Law.

Acquisition & Disposal

Purchasing a property in Italy requires careful legal preparation. The preliminary purchase contract (compromesso) is of central importance: it creates binding obligations and is typically accompanied by a substantial deposit. Given its scope and the limited rights of withdrawal, the property and contract should be thoroughly reviewed before signing.

My advice covers the legal review of the preliminary contract, assistance with the notarial deed (rogito), due diligence in the land and cadastral registers, clarification of the planning and building law situation, and the tax aspects of the acquisition.

Letting & Leasing

Letting or leasing a property in Italy – whether as holiday accommodation, residential space or commercial premises – is subject to specific civil and tax law requirements. A legally sound contract structure is essential for both landlords and tenants to avoid liability risks and achieve economic objectives.

I advise on contract types (residential tenancy, commercial lease, holiday rental), the regulatory requirements for short-term lettings (CIN, registration obligations), and tax structuring – including the cedolare secca flat-rate tax option.

Planning & Construction

Construction and renovation projects in Italy are subject to a complex array of both public law and private law regulations. For legally sound implementation, it is essential to review the planning requirements, permit obligations and contractual basis at an early stage.

My advice covers permit procedures (permesso di costruire, SCIA, CILA), review of the planning situation, contract drafting with architects and contractors, and communication with authorities. In Lombardy and the Northern Italian lakes region in particular, I have an established local network.

Commercial Investments

Commercial property projects in Italy – hospitality, tourism, retail, industrial or logistics – require integrated legal and strategic advice. Asset deals, share deals and SPV structures offer different legal and tax profiles that must be carefully aligned with the specific investment objective.

Key focus areas: transaction structuring and due diligence, commercial leases for office, retail and tourism properties, planning and building law support for development projects, and both out-of-court and court-based dispute resolution.

Tax Law

The acquisition, use and disposal of property in Italy involves a range of tax obligations. The actual tax burden depends on the type of property, its use, the owner’s status and the underlying transaction, and requires thorough legal and tax analysis.

Advisory areas: acquisition taxes (imposta di registro, VAT), ongoing levies (IMU, TARI), taxation of rental income (IRPEF, cedolare secca), capital gains tax on disposals, and cross-border double taxation treaties. I work with qualified tax advisers.

Inheritance Aspects

Properties in Italy regularly form part of cross-border estates. In such situations, not only Italian inheritance law must be observed, but also private international law, the applicable tax framework and frequently the domestic law of the heirs.

I review the inheritance and tax law framework, advise on the choice of law under the EU Succession Regulation, on co-heirship arrangements and the settlement of co-heirs, and on the transfer or disposal of inherited property.