The Furlan & Associés firm supports you in all aspects of family and wealth law, with particular expertise in inheritance, gifts and wealth management. We work in particular in inheritance law, taxation of divorce and inheritance, family law, wealth transfer and Private International Law (PIL), offering you tailor-made solutions adapted to your needs.
The FURLAN and associates firm is located in Milan (20121) in Lombardy. We support you in proceedings with cross-border features.
Inheritance law
- Wills, gifts and bequests
- Managing and anticipating successions
- Settlement of estates
- Joint ownership of an estate
- Judicial partition
- Life insurance contract
- Genealogical research of heirs
In principle, life insurance is not part of the estate. It therefore escapes the rules protecting forced heirs, such as the reduction of excessive gifts and bequests, as well as the provisions on the collation of gifts, which aim to guarantee equality between heirs.
However, the Insurance Code provides that manifestly excessive premiums paid into a life insurance contract may be brought back into the estate. The issue is to assess the proportionality between the amounts paid into the contract and the deceased's income or assets.
The Furlan & Associés firm supports you throughout the negotiations regarding this assessment. If no amicable solution can settle the dispute, we will guide you towards the best judicial route to defend your interests.
I need a lawyerTaxation of divorce and inheritance
We support and advise you on all tax aspects related to family taxation. Whether it concerns the division of assets, the liquidation of a matrimonial property regime, the drafting or amendment of your marriage contract, the planning of the early transfer of your assets or the settlement of estates, we are here to give you informed advice and optimised tax solutions.
- Taxation of maintenance payments
- Taxation of the compensatory benefit
- Italian and international inheritance taxation (cumulation of tax duties)
- Verification of the inheritance tax return and of the inheritance duties assessed
- Challenging penalties and late-payment interest following a late declaration or payment of inheritance duties
Cross-border divorce
We understand the complexities of local disputes with cross-border features and we support you at every stage of the procedure.
The firm has particular expertise in the division of the Swiss second pillar and in the splitting of the AVS pension (1st pillar).
The division of occupational pension provision is indeed one of the ancillary effects of divorce in Switzerland that must necessarily be taken into account.
The firm also masters the question of EPL advances, that is, the case of a loan from the occupational pension fund to the spouse, which occurs in particular when the marital home is purchased.
This question indeed arises regularly.
When this sale takes place within divorce proceedings, it is essential to legally characterise this advance and to take it into account in the accounting, liquidation and division of the spouses' matrimonial property regime.
Cross-border succession
The FURLAN and associates firm is competent in international successions and supports you in particular in the settlement of cross-border successions.
To do so, we apply the international instruments, in particular European Regulation No 650/2012 and the Swiss Federal Act on Private International Law (PILA).
We support you at every stage of the settlement of a cross-border succession:
- Determination of the legal heirs, forced heirs and appointed heirs and their shares (system of the three parentelas),
- Rights of the surviving spouse (who, since 1 January 2023, loses the status of forced heir if divorce proceedings are pending at the time of death and if the spouses agreed on the principle of divorce or had already lived apart for at least two years),
- Determination of the estate to be divided and of the mass used to calculate the reserved shares,
- Partition,
- Swiss succession planning instruments,
- Litigation in Swiss succession law.
Family law
Furlan & Associés supports you at every stage of the legal aspects of your marital situation. Whether you are considering a union, a separation or a divorce, our team specialising in family law is at your disposal to offer you professional and personalised support. As the taxation of divorce is a crucial element, we advise you on the tax impact of your situation, to help you make informed decisions adapted to your needs.
- Drafting of a civil partnership agreement (PACS)
- Annulment of marriage
- Non-judicial divorce by mutual consent
- Judicial divorce
- Divorce taxation
- Compensatory benefit
- Legal separation
- Separation of unmarried couples (civil partnership and cohabitation)
- Liquidation and division of the matrimonial property regime (community of property, separation of property, participation in acquisitions, etc.)
Wealth transfer
We offer you complete support and tailor-made advice on family taxation. Whether it concerns the division of assets, the liquidation of matrimonial property regimes, the creation and management of a property holding company (SCI), the drafting or amendment of marriage contracts, or the planning of an early transfer of your assets, we offer you optimised solutions adapted to your needs.
- Family taxation
- Taxation related to the division of assets
- Property holding company (SCI)
- Advice on drafting or amending marriage contracts
- Early transfer of assets
International law (PIL)
We understand the challenges and complexities you face in matters of international child abduction or exequatur proceedings. That is why our team is here to provide its expertise and offer you suitable legal support in these sensitive situations.
- International child abduction
- Exequatur proceedings