Articles by author
Lending to Italian obligors in cross-border finance transactions: main legal and tax considerations
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).
26 JUL 2026Preserving security interests and guarantees in key EU jurisdictions when the underlying obligation is varied
This article examines the position on the jurisdiction’s approach in France, Germany, Italy and Luxembourg to preserve security interests and guarantees when the underlying obligation (governed by English law) is varied, for example when the maturity date of an existing facility is extended. We think a brief analysis may be useful to understand if and how security interests and/or guarantees, provided by overseas parties incorporated in the abovementioned jurisdictions, still continue to be in force and whether additional formalities will need to be performed to avoid the additional obligations not being covered by the security or guarantee in case of an amendment or variation of the underlying obligation.
1 FEB 2023
