Trust for support to disabled people: facilities provided in law n. 112/2016

Italy introduced Law No 112 of 2016, on assistance for people with severe disabilities without family support. Main goal of the law is the full inclusion and autonomy of people with disabilities. In order to achieve these aims, it is provided for the establishment, at the Ministry of Labour and Social Affairs, of a Fund for assistance to people with severe disabilities and disabled without family support, as well as exemptions and tax benefits for the establishment of trust, vincolo di destinazione and contratto di affidamento fiduciario composed of assets to be destined in favour of people with disabilities.