Tax benefits of the “after us” law: comparative insights

Abstract

The contribution addresses the examination of the strengths and weaknesses of the tax incentive system established by Italian law no. 112/2016, also known as the «After Us» Law. The law aims at promoting the use of private legal instruments to ensure the full inclusion of individuals with disabilities. Furthermore, to guide legislative action this analysis highlights both the similarities and differences between the trust established under the «After Us» Law and special needs trusts, given that these institutions share a common underlying ratio