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Real Estate

CMS AACS’s real estate practice, also through its network of European offices, provides advice on the transfer and lease (including financial issues) of residential and commercial real estate, in Italy and abroad. Besides drafting and negotiating contracts, our experience also includes performing due diligence reviews of commercial properties and, jointly with our tax department, preparing structures aiming at minimizing transfer and income taxes. The expertise developed by the firm over the years in drafting and negotiating construction and construction-related contracts, enables CMS AACS to deliver our clients - which include owners, operators to construction companies and sub-contractors - a full array of professional services. The long-established relationship with clients from various industries has allowed our lawyers to have a clear understanding of the different environmental issues that arise in connection with their activities.


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20/06/2024
Italian Supreme Court Upholds OECD Transfer Pricing Rules
The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer...
18/06/2024
Real estate finance law in Italy
A. Mortgages 1. Can security be granted to a foreign lender? Yes. There is no restriction on the ownership of land by foreign parties in general or a foreign bank taking security over land.  2. Can...
22/05/2024
Digital nomad tax insights
The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree...
01/03/2024
Pre-conditions to arbitration and the FIDIC 2nd Edition
Amendments to the FIDIC 2nd Edition contracts published in November 2022 have narrowed the definition of “Dispute” to more closely align it with the pre-conditions to DAAB and arbitration proceedings...
23/02/2024
The CBAM – what is it and how will it affect the market?
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM) entered into force on 17 May 2023. The implementation of the CBAM has been divided into a transitional period (from 1...
19/01/2024
CBAM: Just over a week to comply
As the deadline for the first Carbon Border Adjustment Mechanism (CBAM) report approaches on January 31st, it is crucial for undertakings engaged in importing relevant goods into the European Union to...
21/12/2023
Harrison Street and Artisa Group sign joint venture to invest in real estate...
Harrison Street and Artisa Group entered into a joint venture with the aim of investing in pan-European real estate assets suitable for development or conversion into high-end micro-living units, which...
30/11/2023
Green light from the EU for the Italian Cer (Renewable Energy Communities)...
22 November 2023: the Italian decree promoting the self-consumption of renewable energy (Cer Decree) gets the approval of the European Commission. After several months, the process started last February...
01/11/2023
Delay claims under the FIDIC form: Obrascon challenged
A recent decision of the Court of Appeal of the Dubai International Financial Centre has adopted a stricter interpretation of the requirements for notifying delay claims under the FIDIC form, disagreeing...
12/05/2023
Consultation on the EU’s interim emissions reduction target for 2040
Until 24 June 2023 the European Commission is consulting to gather views on the EU’s climate target for 2040.Since the Communication of the European Green Deal in late 2019, there have been a raft of...
10/05/2023
At last: invalidity and revocation actions now available before TM offices...
One of the most significant innovations introduced by the EU Trade Mark Directive 2015/2436 (the so-called trade mark reform package) was the requirement for all EU countries to implement – where not...
03/05/2023
Real estate transaction costs and taxes in Italy
1. Due diligence costs for the purchase of real estate 1.1 Municipal search Cost Time-based cost plus out-of-pocket expenses (e.g. for administrative fees, copies). VAT 22% 1.2 Utility search (each...