Il passaggio generazionale nei paesi di Common Law e di Civil Law. Una breve analisi focalizzata sulle donazioni in Italia e in Argentina

Di Giancarlo Iaccarino -
The generational transition of real estate, movable, business, and digital assets has generated a constant and growing interest within the international legal landscape, aiming to identify the most effective avenues for its planning both post-mortem through wills and during one’s lifetime through various instruments, including donations, trusts, insurance, and foundations. In Anglo-Saxon legal systems, where the concept of family is characterized by greater flexibility and where succession agreements are not prohibited, such planning proves to be more straightforward. In Italy, the issue of donation provenance has not yet been fully resolved, neither by the minor reform of 2005 nor by the . . .