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Author: Massimo Reboa

Avv. Housni Kotni

Italiano

L’avv. Housni Kotni è nato a Lecce nel 1991 ed è iscritto all’Ordine degli Avvocati di Lecce dal 2020.

Dopo gli studi liceali (Liceo Linguistico “Pietro Siciliani” di Lecce) si è iscritto alla facoltà di Giurisprudenza presso l’Alma Mater Studiorum – Università di Bologna, dove si è laureato nel maggio 2016.

Durante lo svolgimento del periodo di pratica forense ha collaborato con studi legali strutturati, dove ha approfondito le sue conoscenze in diverse aree di specializzazione con ricerche in ambito nazionale e comunitario con pubblicazione dell’articolo: “Scambio di azioni tra società europee: non è indice di frode fiscale” disponibile su Affaritaliani.it.

Ha superato l’esame di avvocato alla prima sessione utile e dal 2023 é iscritto nella lista dei difensori per il patrocinio a spese dello stato, esercita la professione forense sia in ambito civilistico che in ambito penalistico.

Nel periodo di formazione universitaria ha conseguito la certificazione di conoscenza ed utilizzo delle banche dati giuridiche presso il Dipartimento di Scienze Giuridiche “A. Cicu” dell’Università di Bologna.

Housni Kotni parla fluentemente l’inglese e il francese.

English

Housni Kotni, born in Lecce in 1991, has been a member of Lecce Bar Association since 2020.

After high school (Liceo Linguistico “Pietro Siciliani” in Lecce) he enrolled in the Faculty of Law at Alma Mater Studiorum – University of Bologna, where he graduated in May 2016.

During the period of legal practise he collaborated with structured law firms, where he deepened his expertise in different areas of specialization with legal research in national and European Law field with publication of: “Share exchanges between European companies: does not represent fiscal fraud” available on Affaritaliani.it.

He passed the Bar Exam at the first available session; he is also registered in the special Bar Association of Free legal aid since 2023. He practises inthe areas of Civil and Criminal Law.

While attending University he obtained the certificate of knowledge and use of legal databases at the Department of Legal Sciences “A. Cicu” of the University of Bologna.

Housni Kotni is fluent in English and French.

Adw. Katarzyna Oksiędzka

Italiano

Adw. Katarzyna Oksiędzka si è laureata nel 2016 in giurisprudenza presso l’Università Cardinale Stefan Wyszyński di Varsavia, discutendo una tesi in diritto del lavoro.

È iscritta all’Ordine degli Avvocati di Varsavia dove, prestando la propria attività, si occupa di questioni attinenti al diritto civile, diritto del lavoro e diritto commerciale.

Dal 2023 è associata del Reboa Law Firm.

Parla italiano, inglese e polacco.

English

Adw. Katarzyna Oksiędzka graduated in law in 2016 at the Cardinal Stefan Wyszyński University in Warsaw, discussing a thesis in labor law.

She is a member of the Warsaw Bar Association where, by providing her services, she deals with issues relating to civil law, labor law and commercial law.

Since 2023 she has been an associate of the Reboa Law Firm.

She speaks Italian, English and Polish.

Freddy

Italiano

Mascotte del Reboa Law Firm specializzata in difese graffianti.

English

Reboa Law Firm’s mascotte specialized in scratchy defenses.

Español

Mascota de Reboa Law Firm especializada en defensas incisivas.

Nala

Italiano

Mascotte del Reboa Law Firm specializzata nell’ululare ai giudici.

English

Reboa Law Firm’s mascotte specialized in howling to the judges.

Español

Mascota de Reboa Law Firm especializada en aullar a los jueces.

Lillo

Italiano

Il maggiordomo del Reboa Law Firm, accompagna i clienti dalla sala d’attesa alle riunioni nelle stanze dei rispettivi avvocati.

English

The butler of the Reboa Law Firm, he escorts clients from the waiting room to meetings to their respective attorneys’ rooms.

Español

El mayordomo de Reboa Law Firm que acompaña a los clientes desde la sala de espera a las reuniones en los despachos de los respectivos abogados.

Modifiche alla competenza per gli accertamenti delle cittadinanze “iure sanguinis”

È cambiato dal 22 giugno 2022 il foro italiano territorialmente competente per le cause di accertamento dello stato della cittadinanza italiana “iure sanguinis”.
Quando l’aspirante cittadino che si è visto ingiustamente negato il riconoscimento della cittadinanza risiede all’estero, egli non dovrà più rivolgersi al Foro di Roma, ingolfato dalle domande e quindi lento nel dare giustizia, ma dovrà agire davanti al Tribunale competente per il comune di nascita del padre, della madre o dell’avo cittadini italiani.
L’innovazione nasce dall’art. 1 co. 36 L. 206 del 26.11.2021, entrata in vigore il 24.12.2021, che ha modificato il comma 5 dell’art. 4 del decreto-legge 17.02.2017 n. 13, regolatrice della competenza in materia.
Questo il testo della nuova norma: “All’art. 4, comma 5, del decreto-legge 17.02.2017 n. 13, convertito con modificazioni, dalla legge 13 aprile 2017, n. 46, è aggiunto il seguente periodo: Quando l’attore risiede all’estero, le controversie di accertamento dello stato di cittadinanza italiana sono assegnate avendo riguardo al comune di nascita del padre, della madre o dell’avo cittadini italiani”.

FIRTPA Basic Exceptions

What is FIRPTA?

FIRTPA is the acronym for Foreign Investment in Real Property Tax Act. The purpose of the act is to address the concern that it would be extremely difficult, if not impossible, to collect income tax from a taxpayer who resides abroad, especially if – after the sale – he or she does not own real estate property in the United States anymore.

Exceptions to FIRTPA

FIRTPA rule is that the Buyer shall withhold 15% of the purchase price of a real estate transaction. As for every rule, it has certain exceptions: here we provide a list of the most common ones:

  • The price of the property is no more than $300,000 and Buyer, an individual, bought it to use it as his or her primary residence or as the primary residence of his or her family. Specifically, the Buyer or a member of the Buyer’s family has a definite plan to reside at the property for at least 50% of the days within each of the two 12-month cycles following the date of transfer. When counting the number of days that the property is used, do not count the days the property will be vacant.

    The Buyer is liable for failure to withhold if he or she does not reside at the property as required by the exception; however, the Buyer can establish that the failure to reside has been caused by a change in circumstances that could not have been reasonably anticipated at the time of closing, such as the need of more space to accommodate a newborn child, divorce, change of job that require moving.
  • Seller of the property sold is a domestic corporation whose any class of stock is regularly traded on an established securities market, or it is a publicly-traded partnership or trust, except in the case of a disposition of a substantial amount of a non-publicly traded interest in a publicly-traded corporation.
  • Seller gives a certification to the Buyer or the closing agent stating, under penalties of perjury, that the Seller is not a foreign person and containing the Seller’s name, U.S. taxpayer identification number, and mailing address.
  • Buyer receives a withholding certificate excusing withholding issued by the Internal Revenue Service.
  • The amount the transferor realizes on the transfer of a U.S. real property interest is zero.
  • The property is acquired by the United States, a U.S. state or possession, a political subdivision, or the District of Columbia.

FIRTPA Certification

Unless Buyer or his or her agent knows that the certification Seller provided is false, Buyer can always rely on it and it goes exempt from every sanction in connection with the veracity of the statement.

Buyer can be required to furnish a copy of the certification to the IRS promptly and following a certain provision; should Buyer fail to do so in the time and manner prescribed, the certification will not be effective.

Liability of Buyer, its agents, and Withholding Agent

If Buyer, its real estate agent or the closing agent has actual knowledge that the certification is false, the real estate agent or the closing agent must notify Buyer, or they will be held liable for the tax within the limit of the compensation received for the transaction.

However, a Withholding Agent is personally liable for the full amount of FIRPTA withholding tax required to be withheld, plus penalties and interest.  A Withholding Agent is any person having the control, receipt, custody, disposal, or payment of income that is subject to withholding.

You are protected in a FIRTPA situation as typically the Withholding Agent personally covers the risk connected to the withholding, but having somebody who has experience in international real estate transactions and who knows exactly how to face their challenges helps.