The paper covers the Italian tax ramifications related to the purchase and ownership of artworks, with particular regard to income tax ramifications and gift and estate tax ramifications. Tax return ramifications are also covered in respect of cases when artworks are held abroad. Finally, the particular case of artworks owned by trusts is dealt with.
Maisto, G., Profili fiscali relativi all’acquisto e detenzione di opere d’arte, in Negri Clementi, G. (ed.), Il diritto dell’arte: La circolazione delle opere d’arte, Skira, Milano 2013: 233- 239 [http://hdl.handle.net/10807/58034]
Profili fiscali relativi all’acquisto e detenzione di opere d’arte
Maisto, Guglielmo
2013
Abstract
The paper covers the Italian tax ramifications related to the purchase and ownership of artworks, with particular regard to income tax ramifications and gift and estate tax ramifications. Tax return ramifications are also covered in respect of cases when artworks are held abroad. Finally, the particular case of artworks owned by trusts is dealt with.
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