“The Italian Law "After Us" nr. 112/2016 and Protection Measures for Persons with Severe Disabilities and without Family Support”.

The Italian Law named "After Us" nr. 112/2016 regulates protection measures for persons with severe disabilities and without family support. It establishes a fund for the implementation of services programs to support independent living in homes or apartment-groups, in order to prevent the isolation of people with disabilities and supporting the temporary stay outside the family context in case of emergency situations. It is also intended also to the creation of family-type accommodation and co-housing to share with the help of people with disabilities. It provides tax relief in case of payments by private individuals and for the stipulation of insurance policies in favor of persons with severe disabilities by establishing the deductibility 'of the costs incurred for entering into a life insurance policy for the benefit of the parent who is the son with disabilities' severe. Also It requires the tax exemption on inheritance and donations on the transfers of assets and rights in favor of people with severe disabilities, vested in trust or subject to asset separation tools such as liens or special funds composed of assets with separation liens and regulated by the agreement trust. The aim is to further the Italian Law on disabled persons and the use of legal instruments specified in the Act, made to take the place of both parents of severely disabled persons, to implement well-being, social inclusion and empowerment of persons with disabilities, in according the principles of the Charter of fundamental Rights of the European Union and the United Nations Convention on the Rights of persons with disabilities and the Italian Constitution.