Estate Planning Across Jurisdictions:
U.S. Citizens Living in Italy with U.S. and Italian Beneficiaries
IN-PERSON EVENT
Please join us for a discussion regarding estate planning for U.S. citizens passing away while residents of Italy. The conversation and presentation will be with Katten’s Kathryn von Matthiessen, Maisto e Associati’s Alessandro Bavila, and Chiomenti’s Giovanni Cristofaro.
Specifically, the seminar will discuss the case of a U.S. citizen wishing to pass all of her assets to her daughter, a U.S. citizen living in the U.S., and her late-in-life partner, an Italian citizen and resident.
The case will delve into the following:
* Drafting of wills;
* Election of applicable laws to the succession under U.S. law and EU Regulation No. 650/2012;
* Creation of trusts and their taxation in Italy and the U.S. during the testator’s life and after her demise;
* Trusts and application of estate/inheritance taxes in both countries; and
* Mismatches in tax systems and key points to consider to avoid double taxations.
OUR SPEAKERS
Kathryn von Matthiessen
Partner at Katten Muchin Rosenman LLP
Kathryn von Matthiessen is a Partner in Katten’s Private Wealth practice and a member of the Private Client Services group. She focuses primarily on sophisticated personal and estate planning for high net worth individuals and the administration of complex estates and trusts, including the representation of trust companies on fiduciary matters. Kathryn handles intricate estate planning for both domestic and international families, utilizing a wide variety of techniques (both charitable and non-charitable in nature) to minimize taxes and achieve her clients' goals. Kathryn's experience in international private client work is extensive, with respect to both inbound and outbound planning. She has been named one of Latin America’s top 100 female lawyers by Latinvex, by Legal Week to its Private Client Global Elite Lawyer list, by Citywealth to its Leaders List and as one of the Powerwomen of the Year - North America Silver Award, 2019 and North America Gold Award, 2020, by Best Lawyers in America Trusts and Estates, 2019–2023, and Chambers ranked High Net Worth, New York, Private Wealth Law, 2019–2023.
Alessandro Bavila
Partner at Maisto e Associati
Alessandro is admitted to the Bar in Italy. He obtained an LL.M. Degree in Tax from the University of London and worked afterwards at the IBFD of Amsterdam as IFA researcher before joining Maisto e Associati. He has consolidated expertise in international taxation, personal and estate planning, trusts, and taxation of individuals by and large. Alessandro is visiting lecturer at the LL.M. program of the University of Amsterdam, and is regularly invited as a speaker at conferences and seminars on tax topics. He is a member of TIAETL (International Academy of Estate and Trust Law) and PAIAM (Professional Advisors to the International Art Market), as well as an international Fellow of ACTEC (American College of Trust and Estate Counsel). Since 2023, he is member of the board of the Italian branch of STEP (The Society of Trust and Estate Practitioners), of which he was previously member of the Scientific Committee.
Giovanni Cristofaro
Partner at Chiomenti
Giovanni Cristofaro advises Italian and international clients on matters concerning planning, management, and use of family assets (including company shareholdings and artworks) with a focus on family wealth planning, including succession, intra-family wealth transfers, and trusts. Giovanni joined Chiomenti in 2006 and became a Partner in 2017. Since 2016, he is the Head of the Private Clients & Trust practice area at the firm. He is a member of TIAETL (International Academy of Estate and Trust Law). Since 2020, he is member of the board of the Italian branch of STEP of which he was previously a member of the Scientific Committee. He is also member of the Italian Association “Il trust in Italia” since 2001.
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