Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 66Attività ausiliarie dei servizi finanziari e delle attività assicurative
- 66.30.0Attività di gestione di fondi
- 66.30.02Servizi di gestione di trust
Description
- trustee services on a fee or contract basis
Exclusion notes
Excluded from class 66.30:
- dealing in financial markets on own account, see 64.99
- management of real estate, see division 68
- management of public funds and public debt services, see 84.11
Frequently asked questions
I work as a professional trustee — is the ATECO code 66.30.02 or 66.30.03?
It is 66.30.02 if the engagement is to manage and administer a trust on a contractual basis for third parties. The difference with 66.30.03 is that there the service is fiduciary administration and custody, not trust management as such.
Trust management (66.30.02) or asset and portfolio management (66.30.01) — how do I distinguish them?
The instrument is what matters. 66.30.02 concerns the role of trustee over a trust. The management of a client's funds, UCITS, and portfolios outside the trust framework falls under 66.30.01.
Does a notary who drafts the deed establishing a trust also need to open 66.30.02?
No, they are two different things. Drafting deeds, wills, and fiduciary instruments is part of notarial activity under 69.10.20. 66.30.02 is for those who manage the trust as trustee, not for those who draft the instrument.