Guide · September 2026
Giving with criterion.
The forms that hold and the transfer that does not, the allowances and the two cumulations, the three accounts where every gift stays written, the reform that freed donated property, the five moves for giving without arming disputes: the gift explained before it is made. An independent guide for those who give.
Giving looks like the simplest gesture in the world: giving to those you love, while you are alive, seeing the good it does. And that is exactly why it is the patrimonial act where most mistakes are made: because it is treated as a gesture, when it is the only transfer that admits no second thoughts, stays written in the family's accounts forever, and has a form so demanding that the most common way of giving — the sizeable bank transfer — is, simply, void.
This guide delivers the criterion with the series' framework: the gift and its rules (the four properties, the valid forms and the trap, the three accounts, the tax rules with the two cumulations), the boundaries and the clauses (the forced share and the 2025 reform, the reserved usufruct, the indirect liberalities, the exceptions to irrevocability) and conscious use: the same help given in three ways with three outcomes, the errors ranked, the five moves, and the question that governs everything: give now, or keep and leave?
It is an independent guide: it sells no deeds and no products, and when the right move is not to give yet, it says so. It does not replace the notary: it prepares you to use one well, which is another thing entirely.
Inside
The four properties that make the gift the most serious of presents; the forms that hold and the transfer that does not; the three accounts in which every gift stays written; and the tax rules, with the allowances and the two cumulations: one alive, one abolished.
The forced share as perimeter and the 2025 reform that freed donated property; the reserved usufruct and the design clauses; the indirect liberalities mapped one by one; and the two sole exceptions to irrevocability.
The same help to a daughter given in three ways, with three outcomes; the typical errors ranked; the five moves in a programme; and the pivot of it all: when to give, and when instead to wait. The glossary closes.
PDF · 49 pages · 13 chapters
Contents
Part One · The gift and its rules
- 01 The most serious gift 6
- 02 The forms, and the bank-transfer trap 9
- 03 The three accounts where every gift stays written 12
- 04 The tax rules: allowances and two cumulations 15
Part Two · Boundaries and clauses
- 05 The forced share and the 2025 reform 20
- 06 Giving today, keeping the use: the fine tools 23
- 07 Gifts in disguise: the indirect liberalities 26
- 08 Irrevocable, almost: the exceptions 29
Part Three · Conscious use
- 09 The complete case: three ways to give 33
- 10 The typical errors, mapped 36
- 11 The five moves 39
- 12 To give or to wait: the criterion 42
- 13 Essential glossary 45
- Disclaimers 48
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The other guides are on the Resources page. This one also exists as the Italian edition.
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