Tax & Wealth Perspectives is a LEGEX analytical platform dedicated to the legal interpretation of economic trends. The newsletter explores international taxation, wealth governance, cross-border investments, global capital flows and geopolitical scenarios through an integrated approach. In a context shaped by economic fragmentation, increasing State intervention and greater mobility of wealth, law becomes an essential instrument for understanding and ordering global complexit

The article examines how international investors can structure investments in Italy through European holding companies. It outlines the main strategic and tax advantages, including the application of the EU Parent-Subsidiary Directive, the treatment of dividends and capital gains, and the role of double tax treaties. Particular attention is given to substance requirements and governance issues in cross-border investment structures.