Imposizione sui redditi e negozi di separazione patrimoniale nel contesto della legge sul c.d. "Dopo di noi"

The Law n. 112/2016 introduced some tax advantages, in the field of indirect taxation, concerning certain legal forms of property separation for the benefit of seriously disabled persons, without regulating direct taxation matters. The article, at the beginning, identifies the common profiles of such legal forms of property separation as to their structure and legal effects; subsequently, by taking into account the peculiar situation of disabled persons, it examines, the possible impact of the Tax Income Code rules concerning trusts and reconstructs – in a de jure condendo perspective – the system of income taxation as to legal constraints and entrustment contracts.