When the bylaws of a "società semplice" provide that, upon the death of a partner, their share is consolidated by the surviving partners, the share is not necessarily transferred to the heirs. The estate generally includes a credit corresponding to the value of the share. It is this right, and not the percentage increase of the survivors, that must be reported in the inheritance declaration.

In inheritance law, time does not always operate in the same way. There are actions subject to prescription, actions without limitation, and remedies that, while connected in practice, respond to profoundly different legal logics.

The identification of the beneficial owner is one of the cornerstones of contemporary anti-money laundering architecture. Gradually introduced internationally under the impetus of the FATF, this requirement has taken different forms in different jurisdictions, reflecting the degree of integration into global markets and regulatory pressure. A comparison between Italy and Monaco reveals not only a chronological difference, but also a different trajectory of adaptation: on the

Trusts, from English law to the international model

Double taxation, different inheritance taxes, reporting obligations, and taxation of real estate capital gains

In inheritance, the deceased's debts are passed to his heirs according to a distribution criterion proportional to their respective shares, and not jointly and severally. This principle, often overlooked in practice, profoundly impacts both the position of the heirs and the strategies of creditors. This article analyzes the applicable legal framework, the main exceptions, and the role of acceptance with benefit of inventory as a means of asset protection.