We act as a coordination centre for the enhancement of your assets, whether they are located in Italy or abroad.
We search for and select the most effective and remunerative tools to hold different types of assets, carefully assessing all related civil and fiscal aspects, without losing sight of the costs associated with their constitution and maintenance.
We provide you with our expertise in choosing the best tool to monitor and retain different types of assets, including NFTs, tokens and cryptocurrencies.
We bring you up to date on all the tax obligations relating to inheritances, whether for assets located in Italy or abroad.
We support you in managing your assets, whether real estate, works of art, yachts, or other registered movable goods, located in Italy or abroad. We use our technical and professional skills to preserve the value of your assets and optimise their profitability throughout their life cycle.
We will work with you and your family to develop a strategy to manage your art collection and collaborate with you to select the most appropriate mechanisms to preserve its unity and value over time, so that it is not dispersed and can be handed down from generation to generation.
Family governance is a tool to support the family unit in coordinating decision-making processes.
We offer advice to you and your family to ensure that every choice you make is based on shared values and a collective vision of your future.
We act as a trusted partner to help you define roles, set limits, and resolve conflicts fruitfully, so that they do not damage your own nor your company’s assets.
We make ourselves available to take on a wide variety of roles at various levels within corporate bodies, with the exclusive purpose of representing your interests. We put our skills to work to ensure that your business is run as efficiently and profitably as possible, making sure that all processes and relationships within the company run smoothly.
We support you in setting up and organising foundations and associations, as well as in launching philanthropic initiatives. Through a pragmatic and transversal approach, we help you to plan interventions and establish partnerships to enable you to contribute concretely to solving the issues that best meet your priorities, thus generating tangible and widespread value.
If you are about to move from Italy to another country or vice versa, we offer you complete consultancy, from checking your requirements to dealing with the administrative formalities. We accompany you through the process of acquiring residency and obtaining the whole set of necessary documents, with particular focus on speeding up the process and reducing costs.
We offer you an accurate account aggregation service aimed at fruitful tax and estate planning. We study and monitor your asset portfolio and periodically draft a consolidated report on the composition, consistency, costs, and performance of your assets, providing you with a snapshot of their current state so that you have everything under control.
Orisea Trustees S.r.l. is the trust company of Orisea group, thanks to which we can offer you all the services related to the establishment and management of a trust.
We assist you in the early stages of setting up this instrument. Once the beneficiaries of the trust have been identified, we listen to the settlor’s requests and wishes in order to translate them into the most appropriate form of trust deed.
We assist you in defining the legal and tax aspects involved in setting up a trust, providing ongoing support in your dialogue with the Beneficiaries and other stakeholders, as well as in managing the related operational aspects.
We take on the role and responsibilities of the Trustee or Co-Trustee: we administer or co-administer the assets protected by the trust for you in the best interests of the designated Beneficiaries. We put our experience and professional skills at the service of wise and prudent management, which, by law, must be solely in accordance with your original instructions.
As Trustee, we offer detailed periodic reporting on all assets and relationships owned by the trust, so that they can be properly monitored.
The Trustee and Guardian must necessarily be separate and independent entities. Orisea’s Trust Company can take on both roles, but necessarily only one at a time.
As Guardian, we oversee the work of the Trustee to verify and assure you that the asset management is constantly aimed at the best interests of the beneficiaries and the ultimate purpose of the trust.
We provide assistance in organising and concluding asset segregation deeds, i.e. deeds by which the settlor endows or expands the trust assets by segregating movable or immovable assets.
The particular feature of a purpose trust is that the assets that the settlor includes in the separate wealth are not intended for a specific beneficiary or beneficiaries, but for a specific purpose, as set forth in the trust agreement. However, depending on the jurisdiction to which the purpose trust is subject, the purposes may be more or less restricted to certain areas, such as, for instance, charity. Therefore, Orisea can assist you in choosing the best configuration of this instrument, depending on the jurisdiction in which it is established.
The tool of the trust is also aimed at protecting vulnerable subjects such as minors, elderly people, and people with disabilities, by establishing what the law calls a ‘life programme’. In this case we refer to ‘After Us’ trusts. In this regard, in 2016, the Italian “Legge dopo di noi” (“After Us Act”) introduced several tax benefits for trusts that protect vulnerable subjects, provided that certain requirements are met. Orisea’s team puts its expertise at your disposal to give you the best guidance and help you use this protective tool effectively.
Both the Settlors and the Beneficiaries have an interest in the proper execution of the trust programme and, consequently, need protection. With this in mind, we also operate in the context of already established trusts to ensure that the tool is truly serving the purpose of the agreement.
Furthermore, we provide assistance in identifying the tax obligations of trust beneficiaries, drawing on the knowledge of our teams, which spans over several jurisdictions.
The Orisea group also includes AF S.p.A., the fiduciary which allows us to provide you with a wide range of services related to the administration of assets and financial assets on behalf of third parties.
We provide you with a legal instrument – the fiduciary mandate – to ensure that your assets are administered efficiently, professionally, and in utmost secrecy, whether this concern shareholdings, banking relationships, credit rights or insurance policies.
This instrument makes it possible to represent the trust company as the formal owner of the administered assets and at the same time to preserve the trustor’s full ownership of them as well as the right to dispose of them: the Trust company is in fact obliged to protect the anonymity of the trustor and to dispose of the latter’s assets exclusively on the basis of his/her written instructions.
Orisea offers you the possibility to choose our Fiduciary as the policyholder of life insurance policies and to make recourse to it when the policy is paid out to the relevant beneficiaries.
If the actual policyholder needs to make a partial or total surrender of the policy, the Fiduciary can handle both the relationship with the insurance company and the tax obligations following that surrender.
If the policy is taken out with a foreign company, the Fiduciary can also act as a tax substitute and manage any tax obligations in the interest of the beneficiaries.
The possibility of settling the policy through an Italian fiduciary is very useful, especially when it comes to foreign policies. In the event of a policy settlement, it is in fact possible to make the insurance benefit payable to the fiduciary rather than to the beneficial owner’s account. This is a significant advantage to the beneficiary, who thus incurs in fewer tax obligations and is guaranteed a high degree of confidentiality with regard to third parties.
By entering into an escrow agreement, we help you to hold and administer your assets – shares, securities and sums of money – upon your request for the entire duration of the agreement.
The escrow agreement is in fact a contract whereby one or more assets are entrusted in custody to a third party – the escrow agent – who is independent of the parties and responsible for administering these assets according to pre-established rules until a number of conditions set out in the contract occur.
Only when the escrow agent ascertains that the contractual conditions have been met is he authorised to deliver the goods to the designated beneficiary.
A club deal is a particular form of private equity whereby a number of High Net Worth Individuals come together to make a specific investment, usually in the form of a corporate participation.
This form of organisation entails many advantages – above all, good returns with diluted risk – but just as many burdens, both in the phase of choosing the investment and when managing and monitoring its performance.
Therefore, Orisea Group’s Fiduciary can help you handle club deals and manage the acquisition of shareholdings, while jointly representing the interests of the investors in their relations with the other shareholders and with the directors of the investee company. In this process, it will collect the relevant information and documentation concerning the investment, prepare periodic reports and, when necessary, handle the relevant tax obligations.
We offer you our experience in managing the tax and administrative obligations that financial intermediaries must comply with, as well as our in-depth knowledge of the most advanced IT tools, thanks to which we can prepare all the documentation that is required by the Italian Tax Register for non-financial holding companies, including, in particular, reporting to the Italian Financial Data Archive and for CRS and FATCA purposes.
If you are a resident in Italy and own assets abroad, you can entrust our Fiduciary with all the relevant tax obligations, while retaining formal ownership of the assets. Whether you own securities, real estate, or shareholdings, you can use a mandate without fiduciary registration, upon specific authorisation by the financial administration, to allow our Fiduciary to act as a tax substitute and fulfil all tax monitoring obligations for any investments and financial assets held abroad.