La destinazione solidale attraverso il trust

Law no. 112 of 22 June 2016, borrowing an institution proper to common law legal contexts, introduced into our legal system the trust "after us", with which the settlor/settlor, benefiting from a favorable tax regime, can allocate assets of various kinds for the benefit of one or more severely disabled family members, with the aim, through the administration of a trustee, to implement, for the duration of the beneficiary's life, a programme aimed at improving the quality of life of the disabled person. From a systematic point of view, the normative provision of the trust "after us" allows to definitively refute the idea of Italy as a "non-trust country" and to envisage the admissibility of a trust of domestic law subject, as such, to the control of merit pursuant to art. 1322 c.c. In addition to the systematic implications, the study questions the scope of application of the case and analyzes its interference with the discipline of successions.