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In October, a series of articles appeared in Italian newspapers, mainly aimed at Italians living abroad, announcing (incorrectly) the abolition of tax benefits for the first home in Italy for Italians living abroad and registered with the A.I.R.E. (register of residents abroad); until now, Italians…


In order to promote the building industry, the Italian state has launched various programmes with which refurbishments and renovations of real estate are substantially promoted. In case of a considerable improvement of the energy class, the costs are even reimbursed in full (110 %), but there are…


Every buyer of a property located in Germany has to pay land transfer tax. It varies from state to state: in Saxony it is 3.5% of the purchase price, in Schleswig-Holstein 6.5%, and in Hesse, our home state, it is 6%.

Until now, the payment of the tax could be avoided by so-called "share deals" if…


The Italian National Chamber of Notaries published in March 2021 Study No. 27 2021/T, providing its own interpretation on the applicable rules for the 110% bonus, noting some practical aspects and critical points on the often-restrictive interpretations of the tax authority in its interpretative…

In 2020, the previously different legal situation in Germany and Italy regarding who has to pay the broker's fees when buying a property has been harmonised.

In Germany, there has been a legal reform for this purpose. The new §§ 656 a ff BGB (German Civil Code), which were introduced on 23 December…

The pandemic has greatly promoted the holding of court hearings in the form of video conferencing. In Germany, the corresponding provision (§ 128a ZPO) was amended to the effect that videoconferencing can also be ordered unilaterally by the court without obtaining the mutual consent of the parties.…


The Italian Court of Cassation, in its decision No. 20130/2020, puts an end to the practice of dual (fictive) residence in holiday properties in the mountains or by the sea, stating that in order to be exempted from paying Imu on a property, both the residence and the habitual residence of the…


With the legislative decree "Rilancio" (Legislative Decree No. 34 of 19 May 2020, converted into Law No. 77 and published in the Gazzetta Ufficiale of 18 July), the Italian government has launched a super bonus. For energy renovation works carried out between 1 July 2020 and 31 December 2021, a tax…


In these difficult times of the Corona pandemic, good news for consumers.

On March 26, 2020 the European Court of Justice (ECJ; case number: C-66/19) declared so-called withdrawal information in certain credit agreements to be incompatible with European law. Millions of consumers may now possibly…

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Newsletter 52

The means to deal with the energy crisis are still being sought in Italy; in Germany two original ideas have been implemented. Firstly, the mineral oil tax was temporarily reduced by € 0.30 to relieve consumers of the rapidly rising petrol prices. However, instead of choosing a voucher system that would have directly benefited the consumer, the tax burden of the mineral oil companies was reduced in the naive hope that they would pass the tax reduction on to the consumer. Petrol prices then did not fall significantly, but the profits of the mineral oil companies increased considerably. There was rare agreement between government and opposition that this attempt had failed. The second interesting idea is the introduction of a 9 euro monthly ticket for absolutely everyone, with which all train traffic in the Federal Republic - with the exception of express trains - can be used. More than 7 million tickets have already been sold. It remains to be seen with excitement whether this will be a real first step from individual transport to public transport. The experiment is initially limited to 3 months.

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Newsletter 51

At the last minute, we are able to report that the major Italian civil procedure reform was passed by the Chamber of Deputies on 25 November 2021. In part, the German civil procedure was the inspiration (see below, News from Italy). In part, there are many innovative approaches that are intended to relieve the judiciary and could also be a model for Germany, such as mandatory out-of-court mediation in many areas of law. The primary goal is to significantly reduce the duration of litigation. In Italy, a civil case took 7.3 years (2656 days) in 2018; the ministry hopes for a reduction of about 40%; it would then still be 1593 days for a civil case.

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Newsletter 50

Difficult, difficult! When the First Client Letter appeared, the world seemed healthier and the judiciary more peaceful. Today, the world is heated and the judiciary is bursting at the seams: both in Germany (Federal Constitutional Court) and in the Netherlands (Hague District Court), the executive is being ordered to act. Not a very good sign when we lawyers (!) have to save the world. But whatever happens, we are ready...

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Newsletter 49

The ambitious goal of this issue was to not even mention Corona or Covid19 . We didn't quite make it, as some areas of law - such as insurance law or family law - are currently dominated by C19 . The pandemic will soon be overcome, what is questionable are the late effects. We fear a world in which everything takes place on the couch. The Amazon boom will possibly further lead to the desolation of cities.... But we are optimistic. At the end of the pandemic, all the people will come out onto the streets, populate the cities, and shop for real again instead of online. That's the way it should be!

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Newsletter 48

Frederick the Great would have liked legal Tech (see Information for Colleagues, p.6). He was suspicious of any judicial discretionary decision. In his code of laws with over 29,000 paragraphs, everything was to be conclusively regulated and derived directly from the law. With such a database, every case would have to be solved automatically. Covid 19, for example, shows that something completely new can arise that could not be regulated beforehand. It is not the pandemic itself that is new, but the positive reaction of the state. In the past, as recently as the last 1950s with Asian flu, people just died, most of them at home. So let's be glad to live in our age and creatively tackle the legal problems that arise with genuine common sense (human tech)!

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Newsletter 47

This year there was 70 years of the Basic Law to celebrate. Article 1 reads, "Human dignity is inviolable." This provision is very topical in the age of the Internet, both in Italy and in Germany. A regional court in Berlin has ruled that it is a sign of freedom of expression for a deserving politician to be subjected to the very worst insults imaginable for a woman. At the same time, the former Italian interior minister is anything but restrained in his choice of words when he seeks adjectives for the current members of the government. In the movies of the fifties of the last century, children's ears were covered during such cannonades. A certain nostalgia is spreading among the editorial team members of the client letter, who are no longer dewy-eyed.

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