Matteo Aicardi analyzes Italian Supreme Court decision no. 6799/2026 on the inheritance and gift tax exemption under Article 3(4-ter) of the TUSD. The ruling confirms a strictly formal interpretation of the control requirement, limited to legal control under Article 2359 of the Italian Civil Code, thereby excluding equal shareholdings or bylaw provisions affecting corporate governance. The decision entails significant practical implications for succession planning.
Published in La Circolare Tributaria no. 18/2026 Euroconference.
