Small and medium-sized enterprises (SMEs) are the backbone of Europe's economy. They represent the major of all businesses in the EU, and in the past years, they have considerably increased the percentage of employees in the whole territory.

In the context of family businesses, it is common to hear about the possible advantages or benefits of the creation of holding companies, companies whose main purpose is to hold shares in another companies.

In order to attract high skilled subjects the Government provides a tax bonus in favor of those who moved their residency to Italy, the bonus consists of taxable income reduction of 50% for five years.

Three recent Decisions by the Central Economic-Administrative Court have come to unify the criteria regarding the income tax and the VAT on houses leased to companies to be transferred to their employees.

The growing phenomenon of migrations of citizens in and out the EU’s borders has brought as a consequence some significant issues about cross-border successions.