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Trusts and Real Estate: New Rules on Mortgage and Cadastral Taxes

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Article 13 of the draft Omnibus Corrective Legislative Decree, approved by the Council of Ministers on 10 June 2026 and currently under parliamentary review, introduces amendments to the tax treatment of real estate transfers involving trusts. Article 4-bis of Legislative Decree No. 346/1990 (Article 90 of Legislative Decree No. 123/2025, effective from 1 January 2027) …

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