Polizze vita e tutela dei soggetti disabili nella ‘legge sul dopo di noi’

Di Andrea Maria Garofalo -

Art 5, l. n. 112/2006 (so-called ‘legge sul dopo di noi’) has provided tax benefits for life insurances in favour of handicapped people. The essay is primarily aimed at verifying when these benefits operate and how the contractual practice has been oriented after the entering into force of the statute. It then assesses the extent to which the legislature’s objective of protecting handicapped people has been achieved. The disappointing outcome of the tax provision requires further study, both from an economic and legal point of view (in particular, from the perspective of inheritance law).