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Lending to Italian obligors in cross-border finance transactions: main legal and tax considerations

26 July 2026 / Author(s): Elia Ferdinando Clarizia , Marco Mazzola
Issue: August-September 2026 / Categories: Feature

In cross-border financing transactions Italian entities are frequently required to accede as guarantors or security providers. This article examines the principal legal and tax considerations for foreign lawyers to be aware of when structuring transactions involving Italian entities (eg financial assistance, corporate benefit, claw-back risks, notarisation activities and registration tax costs).

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