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Trusts & Trustees Advance Access originally published online on May 14, 2009
Trusts & Trustees 2009 15(5):354-358; doi:10.1093/tandt/ttp034
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© The Author (2009). Published by Oxford University Press. All rights reserved.

Italy: charitable trusts and private foundations

Avv. Vincenzo Bancone*

*Avv. Vincenzo Bancone, Associate, CBA Studio Legale e Tributario, Via Antonio Bertoloni, 29, 00197 Rome, Italy. Tel: +39 06 8077547; Fax: +39 06 8077527; Email: vincenzo.bancone{at}cbalex.it; Website: www.cbalex.it

Since the Trust was legitimatized in Italy, only minor attention has been focused on the development of its potential benefits and solidarity. The author compares the ‘traditional’ Foundation and the ‘new’ (at least for the Italian Law) Trust in order to discover/underline potential advantages of the use of the Trust within the non-profit area as a legal means which is capable of replacing—or flanking—the Foundation.


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