Cash VAT regime: how it works and duration

iva per cassa cosa è

  • The VAT cash scheme, also known as “cash accounting”, offers entrepreneurs and the self-employed the opportunity to deferment of VAT payment for supplies of goods and services at the time of collection.
  • To access the VAT cash scheme, taxpayers must they are active in the exercise of businesses, arts or professions and have a turnover that does not exceed two million euros.
  • Despite its flexibilities, the VAT cash regime However, it does not cover all functions active or passive.

VAT in cash is a particularly interesting solution for small and medium-sized businesses. This regime, introduced for alleviating liquidity problems which can affect business activities, changes the traditional approach to paying VAT, creating opportunities and at the same time imposing specific requirements.

Businesses, especially in the case of SMEs, can therefore be made easier to pay this tax: let’s see what is VAT in cash, how does it work, who can access it and what are the relevant exceptions.

What is the VAT cash scheme and how does it work?

The VAT cash scheme, also known as “cash accounting“, represents an innovative approach to VAT managementintroduced by article 32-a of Legislative Decree 83/20121. It offers entrepreneurs and the self-employed the opportunity to manage VAT in a more fluid way and according to the financial reality of their business. But what does it actually mean?

In practice, the regime allows you to do so deferment of VAT payment for supplies of goods and services. Instead of tax being paid at the time of invoicing or transaction, VAT becomes due only when payment is received from the customer. This means that the tax is not paid in advance on the amount invoiced, but only on the amount actually collected.

At the same time, the right to deduct VAT on purchases follows a similar logic: the discount becomes possible only at the time of payment of payments to suppliers and not at the time of invoicing or execution of the transaction.

An important feature of this regime is its temporary nature: VAT becomes payable one year after the transaction takes placeunless special situations arise, such as the customer being subject to insolvency proceedings.

This mechanism guarantees a certain flexibility, but also a time limit within which the VAT must still be paid. If the cash VAT regime therefore proves to be a viable option for many, However, it is not accessible to everyone. Let’s see what the requirements are.

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Requirements to access the VAT cash scheme

Exists specific criteria which determine who can benefit of this tax opportunity. The requirements for joining the VAT cash register are clearly described to ensure that it is implemented correctly and efficiently.

First, the regime is open taxpayers who are active in the exercise of business activities, arts or professions. Which, however, includes a wide range of economic activities, from commercial to professional, thus offering a certain flexibility in terms of the types of permitted activities.

Another fundamental criterion is linked to turnover. To access the VAT cash scheme, taxpayers must have achieved, in the previous year, turnover not exceeding two million euros. For new businesses, this limit applies to the current year’s revenue forecast.

VAT for cash how to issue an invoice

This requirement is intended to focus the scheme on SMEs, for whom liquidity and VAT management can be particularly critical.

In addition, the scheme is designed specifically for operations carried out on the territory of the state and to transferees or clients who themselves carry out business, artistic or professional activities.

also non-commercial entities they can choose to adopt cash VAT, but only for the commercial activities they can carry out. There are also specific cases of exclusion, involving active or passive acts.

VAT per cash: cases of exclusion

In In some cases it is not possible to adopt the VAT status in cash. Those who do not comply with the requirements we saw above cannot return. In addition, even certain active or passive activities are excluded from the possibility of observing this favorable VAT regime.

Let’s see which active activities (that is, generating economic income) and passive activities (that generate economic expenses) are exempt under the regulations provided by the Revenue Service.

1. Active functions

Before we delve into the specific exceptions, it’s important to clarify what “active operations” means. In the tax sector, Active are those that concern the sale of goods or the provision of services by a company or professional or that generate income for economic activity.

Despite its flexibility, However, the cash VAT regime does not cover all active activities. Some of them are actually excluded:

  • functions below special VAT regimes: includes activities such as agriculture, allied activities, profit margin plan and travel and tourism agency activities;
  • functions with non-entrepreneurs or professionals: if the services or goods are sold to customers who are not engaged in business, arts or professions, these transactions are not subject to the VAT cash regime.
  • functions with reverse charge;
  • operations with deferred collection: some already have deferred collection without an annual limit, such as sales to the Government, to health care bodies or sales of medicinal products by pharmacists;
  • international business: intra-Community supplies, exports and similar operations, where the supplier does not charge VAT on the invoice.

It is noted that, if a taxpayer carries out both special status transactions and under the normal regime, it can charge cash VAT only on the latterprovided that you have selected separate accounting for the activities.

2. Passive functions

Passive trading, on the other hand, refers to purchases of goods or services by a company or professional. These transactions represent financial outflows. Also, in this case, certain passive operations are excluded from the VAT regime in cash:

  • chargeback purchases;
  • intra-Community purchases of goods;
  • imports of goods;
  • exports of goods from VAT warehouses.

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How to access the VAT cash scheme

The choice to join the new regime is expressed by the taxpayer through decisive behavior, that is, acting in a manner consistent with participation in the regime. It is then necessary to formally notify this choice to the Revenue Service through the VAT return, specifically in Part VO, relating to the year in which the scheme takes effect.

A critical aspect of this choice is its duration: once the cash VAT scheme is chosen, the taxpayer commits to it for at least three years. The only exception to this rule is the case where the turnover exceeds the limit of two million euros. In this case, the taxpayer automatically exits the regime starting from the month or quarter following the one in which the limit was exceeded.

After the minimum period of three years, the option for status remains in effect for each subsequent yearunless the taxpayer decides to revoke it. The withdrawal methods are the same as for membership.

Adopting the VAT-in-cash regime affects the timing of payment or deduction of VAT, but does not change other procedural and accounting obligations, such as billing and registration. Who chooses it cash accounting must indicate on the issued invoices the note that it is a transaction with “VAT per case” in accordance with article 32-a of the legislative decree of June 22, 2012, no. 83.

VAT per cash – Frequently asked questions

What is VAT per cash?

Cash VAT is a tax scheme that allows entrepreneurs and the self-employed to pay VAT on sales invoices only when they actually collect the payments.

How do I enter a VAT invoice in cash?

When issuing an active invoice under the cash VAT regime, it is necessary to indicate the wording: “Cash VAT operation, as provided for in art. 32 bis of Legislative Decree 83/2012, which was converted into Law 134/2012”.

When is VAT due?

In the cash VAT regime, tax becomes payable when payment is received for an invoice issued. In addition, if the amount is not collected, the VAT is still payable one year after the invoice is issued, unless special situations arise such as the customer being subject to insolvency proceedings.

Europe by train: 10 must-do routes

Europe by train: 10 must-do routes

Comfortable, convenient, ecological and always exciting, traveling by train can give great satisfaction to anyone who wants to discover the most fascinating landscapes in Europe.

The whole old continent is crossed by one dense rail network that connects the most famous cities or leads to the discovery of remote corners immersed in nature, long-distance routes between several countries or short and enchanting routes in areas off the beaten track.

Beautiful views, comfortable carriages, the hustle and bustle of crowded platforms and the thrill of a new adventure: there are so many good reasons to travel Europe by train.

Here are our suggestions for 10 train trips on the most beautiful routes in Europe living on the ship and with your face stuck to the window.

Golden Eagle Danube Express – Istanbul, Budapest

Golden Eagle Danube Express

The long train journey from Istanbul to Budapest through Bulgaria and Romania feels like an adventure from a bygone era.

The route is 1,832 km long to be covered in seven days in comfort on the luxurious Golden Eagle Danube Express train.

The journey starts in Istanbul, crosses Bulgaria and climbs into the wild and forested Carpathian Mountains before crossing the vast Hungarian steppes to Budapest.

Stops include medieval Veliko Tarnovothe ancient capital of Bulgaria, where a row of stone houses overlook the banks of the Yantra River, and the towers of Bran Castle in Romania, said to have inspired Bram Stoker’s Dracula.

Excursions off the train allow for interesting visits to Romania’s medieval towns and castles, while the onboard experience maintains a high level of luxury.

Oslo Bergen
Oslo Bergen

The railway from Oslo to Bergen not only offers views of landscapes of rare beauty from behind the windows of its carriages, but represents the eternal conflict – meeting between human ingenuity and the cruelty of mother nature.

This connection between Norway’s capital and its second city involves approximately 6.5 hours of travel along the west coast, crossing hostile plateaus, fjords and mountains through some of Norway’s wildest scenery.

Once you leave Oslo behind, the landscape transforms into wide valleys, fjords and waterfalls, then slowly the trees begin to fade, the alpine landscape opens up with great views across the arid Hardangervidda plateau to the highest station on the line to Finse (1,222m) , which is also the gateway to the Hardangerjøkulen ice cap.

Freezing cold and snow everywhere will be the evocative companions of this adventure among the ice.

Balkan Express – Belgrade – Bar

Belgrade what to see
Balka Express

The train that connects Belgrade (Serbia) to Bar (Montenegro) is undoubtedly one of the most picturesque and underrated in all of Europe.

Better known as “the Balkan Express”, the train makes an 11-hour journey from Serbia to Montenegro crossing hundreds of bridges on its way and passing socialist architecture buildings in Užice and modern ski resorts in Kolašin as the train runs towards the Adriatic coast and the largest port of Montenegro.

The last part of the journey to the south coast of Montenegro is particularly evocative, especially when the train passes over the marshy Skadar lake.

Once you arrive at the Bar terminal, you can explore the Stari Bar area with its ruined old town and aqueduct, or go straight to relax on the beaches dotted along Ulcinj’s coast.

El Transcantábrico, Spain

Oviedo
Oviedo

The luxury train Transcantabrico takes its passengers on an 8-day journey of 643 kilometers along the northern coast of Spain, meeting the cities of Santander and Bilbao, the sea views of Cantabria, the green peaks of Asturias, the beaches of Ribadeo and the rocky landscapes of Picos National Park of Europe.

The route connects historic Santiago de Compostela in Galicia, San Sebastian in the Basque Country, also passing through the Roman city of Leon and some of the most natural and unspoilt corners of northern Spain.

Many of the places where a stop is planned are part of the UNESCO World Heritage list, among them: the caves of Altamira and the pre-Roman monuments of Oviedo.

The interior of the train features re-imagined 1923 carriages with luxurious suites, private Jacuzzi bathrooms and restaurant carriages serving remarkable à la carte menus to ensure a fantastic travel experience in every respect.

The Little Yellow Train, France

Jaune train
Jaune train

The Little Yellow Train, or Le Train Jaune in French, is a unique train journey that takes passengers through the beautiful Pyrenees in southern France.

The Petit Train Jaune runs along centuries-old lines over suspension bridges, tunnels and flower meadows from the medieval town of Villefranche-de-Conflent in French Catalonia to the Spanish border, up to the summit of Bolquère Eyne, which at 1,592 meters it is the highest railway station in France.

The views along the 3-hour route covering 60 kilometers are breathtaking and the stops full of interest, such as the stunning Abbey of Saint-Martin-du-Canigou, the picturesque villages of Olette and Fontpedrouse and Font Romeu, one of the most famous ski resorts of the Pyrenees.

In addition, the view from the train on the way to the Pyrenees mountain village of Odeillo, Font Romeu is amazing.

The line serves 22 different stations, but the train stops automatically at only 6 stops, those wishing to explore the other 14 stops must request in advance. The little yellow train in summer allows you to travel in open carriages to fully enjoy the mountain panorama.

Odontotos Railway, Greece from Diakopto to Kalavryta

Toothed
Toothed

This historic route dates back to 1895, it is one of the last remaining narrow gauge lines in southern Greece.

It is a cog railway that allows the train to climb steep slopes and negotiate sharp bends in the gorge, driving through the beautiful Vouraikos Gorge in the Peloponnese.

The train journey starts from the seaside town of Diakoptos and climbs up the gorge to the mountain town of Kalavryta, passing waterfalls, bridges and tunnels along the way.

The journey takes about 1 hour and 15 minutes to complete and covers a distance of 22 kilometers filled with stunning views of the surrounding mountains and plane trees.

West Highland Line: Fort William – Mallaig, Scotland

West Highland Line
West Highland Line

The West Highland line between Glasgow and Mallaig is one of the most scenic train journeys in the UK.

The route, also known as the Road to the Isles, is 190km long and passes through stunning Scottish scenery, crossing the shores of Loch Lomond, ruined castles, mountains and waterfalls to the west coast.

The journey starts at Glasgow Queen Street station to continue along the River Clyde in the north-west before entering the wild Scottish countryside between valleys, silver lochs and steep birch-lined slopes.

After Tyndrum the train makes a horseshoe bend at the foot of Ben Doran before heading to Fort William where Ben Nevis, Britain’s highest peak, comes into view. Towards the end of the journey the train crosses the impressive Glenfinnan Viaduct at the top of Loch Shiel.

The Douro Valley Railway – Portugal

Duoro Valley
Duoro Valley

The Douro Valley Railway crosses northern Portugal between rolling hills and vineyards on one of the most beautiful train journeys in Europe.

The steam train departs from the beautiful city of Porto and proceeds along the Douro River from Régua via Pinhão to Tua.

Pinhão station is considered one of the most beautiful terminals in Europe thanks to its intricate azulejo decorations, while the spectacular canyon around Régua and the ancient rock art of the Côa valley in Pocinho offer stunning views of nature.

This three-hour journey is one of the most spectacular ways to explore the magnificent Douro Valley and takes passengers into Portugal’s wine region to see where their grapes are harvested and taste test the vast local wine estates.

Pinhão in particular is full of typical wineries of the region offering some of the best varieties of Port.

Derry/Londonderry to Coleraine, Northern Ireland

Derry

The journey from Derry/Londonderry to Coleraine takes just 38 minutes, but its 55km gives it the surprise and thrill of one of the continent’s most scenic routes.

Outside the window, windswept beaches, steep cliffs and wild panoramas alternate with long tunnels.

The train follows the River Foyle from Derry, crossing the countryside until it flows into the Atlantic Ocean at Benone Strand, one of Ireland’s longest and wildest beaches. Here the tracks run right next to the sand and the nearby Castlerock stop offers the possibility of a fantastic sand ride. From here, the train heads inland again, this time following the River Bann, to Coleraine and passing the first human settlement on the entire island of Ireland Mountsandel Fort, high on the high bank of the Bann.

Semmering Railway, Austria

Semmering
Semmering

Inaugurated as far back as 1854, the Semmering Railway is still considered one of the most fascinating in Europe, to the point that it has been included in the UNESCO World Heritage List.

The Semmering route starts from Gloggnitz and ends in Mürzzuschlag, in 41 km and 40 minutes it crosses the Austrian Alps crossing 16 viaducts, 14 tunnels and more than 100 bridges. Once on board, you are treated to a stunning mountain panorama with virgin forests, spectacular sharp curves and impressive mountain passes high up.

This route can also be understood as part of a longer journey between Vienna and Venice and apart from the magnificent view of Semmering, the numerous mountain cottages built for the railway staff distributed along the line are also recognizable.

Corporate forecasting: what it is and how it works

forecast aziendale

  • The company forecast It is a future forecast based on present and past data that determines the hypothetical demand for goods and services at a later time.
  • To create the company forecast, companies can use the qualitative method or quantitative method.
  • Forecasting represents a decision-making approach that allows companies to better manage the impact of future uncertainty based on collected data.

In order to make forward-looking strategic choices, companies need to be able to predict market trends and to do this they resort to tools such as company forecast.

It is a useful tool for companies that want to grow their business in a thoughtful way, predicting what the demand will be in a future period of time.

We can also think of it as a business forecasting or decision making approach which is based on past and present data to determine the demand for goods and services. There are two different methods for conducting this type of analysis, one quantitative and one qualitative.

What is the company’s forecast

The term company forecast in Italian it can be simply translated to mean business forecast. Forecasting activities are precisely for predicting the future and knowing in advance what the trends will be in various aspects of the company.

Consequently, prediction is a species statement containing forecast data and serves to identify the hypothetical demand for the goods and services subsequently offered.

Along with budgeting, forecasting is an essential element of business management and offers an idea of ​​what the future may hold.

up to businesses

Corporate forecasting: how it works

what is corporate forecasting

To make strategic decisions, companies must be able to predict future demand for goods and services.

This is why company forecasts are essential in a company’s decision-making process. They compose a kind of balance sheet, a statement that contains predictive data. In Italian, the most accurate translation could be “pre-final balance”.

Predictions generally come updated month to month or on a quarterly basis. In this way, companies are able to predict the direction the market is taking and modify their budget and business strategies accordingly. It is also useful for evaluating potential opportunities and risks as well as helping in financial decision making.

Unlike a company’s budget, which contains forecasts for the coming year, a forecast is a budget document based on the current year.

Corporate forecasting: the methods

Forecasting can be done by choosing between two possible methods: the qualitative method and the quantitative method. Let’s see in detail how the two methods work and the differences between them.

1. Quality Forecast

The qualitative prediction designed to provide companies with subjective results. Forecasting in this case, in fact, consists of the collection and analysis of personal judgments provided by experts, forecasters and decision makers.

These are imprecise predictions precisely because they are based on knowledge, intuition and experience. This can cause cognitive biases and distortions of different types.

2. Quantitative Prediction

The quantitative method, however, is based on an automatable mathematical process. This makes predictions more consistent and objective than the qualitative method.

For its realization we use thebig data analysis. These are then interpreted by company experts. This method, more reliable than the first, is often used by companies specifically for medium-long term planning and budgeting.

The quantitative method also includes the discipline of time series analysis by which companies examine historical data and how variables have interacted with each other in the past.

Another approach is to examine cross-sectional data to identify connections between variables, that is, through aeconometric analysiswhich often uses regression models.

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The process in forecasting the company

company forecast calculation

Regardless of the method chosen, it is essential follow a specific procedure to get accurate predictions.

First of all it is necessary expand the base of the view you intend to create through the analysis of the conditions of the company. Next, it will be necessary to determine the current position of the company in the market.

The process is based on four main steps:

  1. income statement reclassification.
  2. update and modify data;
  3. voltage calculation.
  4. input of expected values ​​in the reference period.

But let’s look at the four steps in detail.

1. Reclassification of the income statement

The first step you need to take is his account reclassification economic. This is necessary as financial statements and accounting documents alone are not able to provide the necessary information for forecasting.

In practice, a detailed analysis of the company’s expenses and profits is carried out, revising the budget plan as necessary.

2. Updating and modifying data

In order to make a company forecast that is as accurate as possible, it is necessary take into consideration. While it can be difficult to keep this data up-to-date, given the rate at which new changes are added, it’s important to get the most accurate predictions.

3. Calculation of trends

Examining industry trends is a fundamental step because it offers a easy parameter comparison. Calculating trends can be done using various tools and to have a clear picture of the company’s performance, various types of charts can be used.

In this way, it is possible at any time to access accurate data that takes into account major movements of the company during the year or years.

4. Enter expected values ​​in the reference period

At this point all that remains is to enter the forecast data. Generally the data expressed by the trend is very similar to that of the forecast. Therefore, it will be necessary to examine past data and compare it with what actually happened.

Comparing past trends with current trends provides an idea what will be the trends in the future. These must then also be combined with data relating to specific variables.

Types of Company Forecasts

typologies of company forecasts

At least they can be distinguished four types of company forecasts and I am:

  • demand planning;
  • sales forecast;
  • cash provision;
  • rolling forecast.

Each of these typologies offers predictions in specific business contexts. But let’s see them in detail.

1. Demand planning

The demand planning, or demand planning, is a method for making an external demand forecast. This is a method based on the demand for goods and services offered by the company.

In this way it is easier to proceed with the production planning and the planning of the necessary materials and warehouse capacity.

2. Sales forecast

The sales forecast consists in making a sales forecast and represents the set of techniques that allows you to more accurately determine the volume of business for a certain period in the future.

This method therefore allows you to predict future sales based on market analyses, which take into account the various factors that could have an impact.

3. Cash forecast

There cash forecast is a forecast that focuses primarily on cash flows. This tool allows you to predict in advance the income and expenses that will occur in the future. This type of forecast can be made for a longer or shorter period of time, for example a year or a month.

This type of planning can also allow for better planning of the company’s future needs.

4. Rolling forecast

The rolling forecast it is a continuous reference, a fixed forecast, which is periodically updated by the companies. It is a forecasting model distinguished by the various areas of interest and applied to every area of ​​the company.

This design can be particularly beneficial for entering new data each month based on variables that will affect the near future and knowing their trend.

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What are the advantages of company forecasting

The advantages of forecasting are many. First of all, it is useful for outside investors who use it to determine whether events affecting a company will increase or decrease its stock price.

Conversely, for those who manage the company, forecasting the company is essential to be able to exploit effective forecasting tools necessary for develop a long-term perspective of the actions to be implemented.

These predictions are also necessary to be able to analyze the possible impact of a change within or outside of business operations.

For example, company forecasting can be useful for collecting data on how changes in working hours or employee productivity affect customer satisfaction and, consequently, business results.

Company Forecast – Frequently Asked Questions

What does the company foresee?

The company forecast is an essential tool for predicting the future of the market and consists of a forecast based on past and present data. It is essential for making strategic decisions.

What is a rolling forecast?

A rolling forecast is a type of business forecast and consists of a report based on a continuous period of time. This is a fixed forecast that is updated periodically. Find out what the other types of predictions are.

What is the difference between a budget and a forecast?

A forecast is a predictive analysis aimed at the current year while a budget is a forecast made for the next year. Basically, the main difference between a budget and a forecast is about the time frame of reference.

How does the company forecast work?

The company forecast reports important information about future forecasts for the company: from possible financial income to the number of sales, to figures that may concern production.

Only 10% of companies survive the generational transition

passaggio generazionale aziende

  • One of the most difficult times that companies have to face is generational change.
  • Different factors come into play, starting with personal relationships.
  • The best way to overcome the moment is to prepare for it in advance.

The generational change represents one of the most important issues facing small and family businesses.

According to a recent Interreg Europe analysis carried out in the European Union, entitled “Strengthening the competitiveness and sustainability of European SMEs through succession processes and models1“, which can be translated to: “Improving the competitiveness and sustainability of European SMEs through succession processes and models“, in Europe only 30% of companies are able to survive the second generation.

Only that 10% are able to pass the transition to the third generation. But let’s see in detail what risks companies have to face.

A generational transition that is difficult to manage

The transition of generations, for the majority of European companies, is a very delicate and challenging moment the very survival of the company is at risk.

In Europe only 30% of family businesses manage to survive the transition to the second generation. An even lower percentage when you look at the second pass: only 10% manage to survive.

It is important to emphasize that succession is of different types and may involve different subjects. It may also concern, for example, those non-family directors.

This particular situation turns out to be very common in the Italian business web, which consists of a very high proportion of family SMEs. In the next five years, generational turnover will involve at least one in five family businesses.

pleo business

Generational transition of the company: the critical issues

Without a doubt, the succession of generations constitutes a unique moment in the life of the company, but also a critical one. There are many problems that can arise.

Some directly involve the family and consist of personal relationships and financial needs. Others, however, are closely related to the company, such as corporate structure, roles and powers.

generational transition companies

Inefficient and ineffective management of generational transition can also have dramatic consequences. But what are the critical issues that must be addressed in the transition of generations?

This operation is long and complex. On the one hand, sure, the Family businesses enjoy certain advantages, consisting of tremendous organizational flexibility, cohesion and family tradition. Unfortunately, it is also true that the merger between family and business sets certain limits:

  • there is no clear distinction between family relationships and corporate roles: Family problems often appear in the company and vice versa.
  • rejection of new ideas: when the new generation starts to have new ideas and wants to introduce new approaches to the business, which may not be in line with what the founder has done so far, conflicts can arise.
  • adequate training of the successor: when the heir is not properly prepared, he will be burdened by the transition of generations and all the impromptu decisions that follow.

The importance of business planning

As we saw earlier, most family businesses are unlikely to survive the transition of generations. This business is demanding and complex, but above all it affects many people: entrepreneurs, family, employees and stakeholders. It must be addressed with the involvement of the entire corporate structure.

To be able to guarantee business continuity is always necessary adopt an accurate and effective strategy. We need to focus the resources of the company and strengthen the innovation carried out by the new generations.

Therefore, it is necessary to foresee the transition of generations in advance and then to plan the transfer of the company step by step with all the strategies to be adopted to remain competitive in the market. To do this, it is also advisable to rely on a specialist consultant.

overall business

How to cope with the transition of generations

A question that becomes more reasonable than ever, nowadays, this is how generational change should be dealt with. In most cases, change is synonymous with vitality and evolution: as such it should always be welcomed in a positive way.

Those who should notice this should be first of all the older generations. These should consider the transition of generations as an important and important moment for the company to continue to live, even if in a completely different way from the way it happened until that moment.

To ensure a smoother and smoother handover, it would be ideal for new recruits to start working in the company long before they should have taken control of it.

This would give them greater security. But not only that: they could gain greater knowledge of production processes and contribute to their improvement in an optimal way. And above all with more power to workers.

This slow passage would allow the business to be managed more calmly, leaving nothing to improvisation. The important thing, then, is to understand which of the heirs might be interested in continuing in the footsteps of their predecessors.

And above all what could be her role within the company and make it grow. In this way they will have the opportunity to improve their skills, facilitating the transition of generations.

Education for the transition of generations

Definitely one of the aspects that should not be ignored it’s that of training. Not just corporate leadership and the family in charge. But also of all the company’s employees: all staff must be adequately trained and ready to take on leadership roles at various levels within the company.

This should be provided for not only when specific circumstances arise, but as a permanent philosophy of the company.

In other words it must be foreseen continuous training within the company. Not just for words hard skills and technical skills. But for everyone skills and management skills.

In this way the human tissue present in the company will always be ready to carry out its work in the best possible way, at all times and even when it is necessary to face generational change.

In addition, the full participation of people within the company is always recommended. To do this there must be a good quality of communication.

The company must be diligent and ensure that its employees are always adequately informed about the cultural, organizational and market changes that are taking place. Especially when there are generational changes. There crystal clear and transparent communication of what is happening, serves to better prepare employees.

Generational Change – Frequently Asked Questions

How many companies survive the generational transition unscathed?

Only 10% of family businesses survive the second generation transition. Discover the data in detail here.

Is it possible to change the low percentage of companies that survive the generational transition?

The only way to make the transition of generations easier is to prepare the successor. In addition to planning the operation over time.

What are the biggest problems of family businesses?

While on the one hand they have an easy structure, on the other hand there is not always a clear separation between family and business. Problems can arise especially during the transition of generations.

This is the smallest city in Italy: it has only 31 inhabitants

This is the smallest city in Italy: it has only 31 inhabitants

In Italy there are other more populous countries and others less so, but its “title”. smallest city in Italy goes to Morterone, a municipality of 31 inhabitants in the province of Lecco. The town is located in Valsassina and directly borders the capital. Besides this particular record, there are also some in Morterone so many things to do and see: here’s what it is.

What to see in Morterone

Although Morterone is sparsely populated, it still has a fairly large municipal area, with quite a few things to do and see. Visiting Morterone offers a complete immersion in the tranquility and beauty of nature. Among the first stages, the Old town it houses the Beata Vergine Assunta church, dating from 1363.

Equally interesting is the Outdoor Museum of Contemporary Art. Created in 1986, it includes several geometric metal sculptures that integrate perfectly with the surrounding natural landscapes. However, to enjoy many of the services, such as restaurants or bars, you will need to move outside the center in the direction of Ballabio, the nearest town which is 16 km away.

How to get to the destination Morterone

To get to Morterone you have to travel from Ballabio la SP 63, about 16 kilometers long. Because it consists mostly of hairpins, it takes about 30 minutes to complete. From Lecco, the capital, the journey takes about 15 minutes. Therefore, to visit the country, it is recommended to arrive by private vehicle.

Hiking in Morterone: which walks to do?

In the summer Morterone becomes the ideal place to do hiking in the mountains of Lombardy. The paths, which cross the mountain landscape, offer amazing views and the opportunity to completely immerse yourself in peace and silence. Among the most popular routes:

  • Trail of the Big Trees: round trip of three hours. The route starts from the center of Morterone and winds along 700 hectares of beautiful trees.
  • Sources of Enna: again from the city center you can reach the beautiful sources of the river Enna in about 90 minutes.
  • Mount Resegone: the strongest can reach the cross on the top of Rezegone, located at 1875 meters. So you have to overcome an altitude difference of 800 meters, but the view is beautiful.

What to see around Morterone

The visit to country with fewer inhabitants than Italy offers the perfect opportunity to explore it as well natural and cultural wonders that are hidden in its environment. Specifically:

  • For lovers of history and architecture, a visit to Lecco it reveals a center full of charm, with its evocative lake and numerous points of interest, such as the Basilica of San Nicolò, Villa Manzoni and Palazzo delle Paure.
  • The Lake Como, with its enchanting shores and crystal clear waters, represents a mandatory stop. In the various villages overlooking the lake, postcard landscapes alternate with historic villas and lush gardens.

What to eat in Morterone and the surrounding areas

In Morterone and the surrounding towns, the cuisine is mainly mountainous, with strong flavors and suitable for refreshment when the temperatures start to drop. Speaking of first courses, very popular are the pizza candlesgnocchi or ravioli, or the famous risotto, often made with lunganega.

Finally, there is never a shortage of top quality beef or game. Speaking of dessert, it is very good Resigone cake, made with raspberry jam. As a wine, however, you can pair Terre Lariane IGT, a very famous product in the province.

Living in Morterone

Sometimes you may need to escape from the routine and take refuge in a quiet place, where only nature surrounds you, or even radically change your life and leave behind the chaos of the city. If you are interested in moving or looking for short term homes, check out the links below:

Quality of life: ranking of the provinces where people live best in Italy in 2023

Quality of life: ranking of the provinces where people live best in Italy in 2023

The 34th survey on Quality of life of Sole 24 Ore which reveals which are the Italian provinces where people live best.

Where you live best

The 2023 edition of the Sole 24 Ore survey on the quality of life in Italy held surprises and confirmations, with Udine winning first place in the overall ranking for the first time.

This promotion marks a historic moment for the province of Udine, which is fully entering the history of the ranking, having reached the top ten only three times between 1990 and today.

The second and third places were respectively occupied by Bologna and Trento, both confirming their important positions.

Bologna, winner of the 2022 edition, stood out once again in the Demography, Health and Society category, thanks to its high levels of education.

Trento, on the other hand, already a winner of the Sportsmanship Index and Urban Ecosystem 2023, continues to demonstrate its commitment to the quality of life of its residents.

Bologna Portici
Bologna

Quality of life 2023: the ranking of the provinces where people live best in Italy

Bologna
Quality of life

The 2023 edition of the Quality of Life report was created taking into account 90 statistical indicators on which the research is based

The Sole 24 Ore survey takes into account 107 Italian provinces, which were analyzed using 90 statistical indicators.

These indicators cover various aspects of daily life, from education to security, from economic well-being to access to services, offering a detailed and complex picture of well-being in the various Italian regions.

The indicators are divided into the traditional six thematic macro-categories (each consisting of 15 indicators) that have accompanied the survey since 1990:

  • wealth and consumption
  • business and work
  • environment and services
  • demography, society and health
  • justice and security
  • culture and leisure

Ranking 2023: 10 best Italian provinces.

  • 1. Udine
  • 2. Bologna
  • 3. Trend
  • 4. Aosta
  • 5. Bergamo
  • 6. Florence
  • 7. Modena
  • 8. Milan
  • 9. Monza and Brianza
  • 10. Verona

The worst Italian provinces for quality of life

  • 107. Foggia
  • 106. Caltanishetta
  • 105. Neapolis
  • 104. Syracuse
  • 103. Tick
  • 102. Cosenza
  • 101. Reggio Calabria
  • 100. Brindisi
  • 99. Drill
  • 98. Caserta
  • 97. Taranto

South Tyrolean villages: the most beautiful to discover (even in winter)

South Tyrolean villages: the most beautiful to discover (even in winter)

Medieval villages surrounded by the imposing peaks of the Dolomites, clear alpine lakes and breathtaking landscapes.

LARGE’South Tyrol it boasts some of Italy’s most beautiful villages worth discovering.

In winter the atmosphere becomes magical between the Christmas markets and the snow-capped Alps, but any time of the year is good to discover these evocative timeless villages.

Villages in South Tyrol

Certainly the ideal is to go there during local events to discover the Ladin culture and ancient traditions. here are the the most beautiful villages in South Tyrol.

Castelrotto

Castelrotto
Castelrotto

It is located in the Isarco Valley, between Val Gardena and Val di Tires Castelrotto within the Sciliar Natural Park, at the foot of Europe’s largest plateau, Alpe di Siusi.

It is a wonderful South Tyrolean village immersed in a fairytale atmosphere, with a typical medieval layout and a rich artistic and cultural heritage.

In the historic center you will see the church of Saints Peter and Paul in neoclassical style, frescoed buildings and a baroque bell tower from where you can admire the village and the surrounding landscape.

The ruins of the ancient castle of Castelvecchio, of medieval origin, dominate the town and can be reached on foot.

In the village where Ladin is still spoken, ancient traditions are passed on. In fact, every winter the “peasant wedding” takes place, an event that revives the ancient ritual of the inhabitants of Castelrotto until the 1950s.

But there are many traditional events such as the walk with Oswald von Wolkenstein, the enchanting Christmas markets or the annual music events such as the Kastelruther Spatzenfest, a festival of popular singers.

Finally, Castelrotto is a great base for those who want to ski Alpe di Siusi or climb Marmolada.

Closed

Closed
Closed

Solid walls, Gothic churches and artistic treasures characterize the small town of Chiusa, located in the middle Isarco valley at 523 meters above sea level.

An ancient medieval village and one of the most beautiful villages in Italy, Chiusa is also called the city of artists.

Between 1874 and 1914 more than 300 artists arrived in Chiusa after discovering that the village was the birthplace of the greatest German poet of the Middle Ages, Walther von der Vogelweide. The village also inspired the copper engravings of the German artist Albrecht Dürer.

About 10 km south of the bishop’s town of Bressanone and 30 km north of Bolzano, Chiusa includes the hamlets of Gudon, Lazfons, Pardello and Verdignes.

The village of about 5 thousand inhabitants has a wonderful historical center, with narrow and intricate alleys, luxurious buildings and handicraft shops.

But the jewel of the village is Sabiona Monastery, the Benedictine abbey located on a high hill overlooking the town, one of the oldest places of pilgrimage in Tyrol.

Other cultural attractions are the Civic Museum with the legendary Treasure of Loreto, the Art Gallery, the imposing Branzoll Castle dating back to the 13th century.

Nature lovers can discover the numerous excursions among the vineyards and chestnut trees of the Isarco Valley. You will enjoy a magnificent view of the Sarntal Alps and the Dolomites.

Throughout the year it is also possible to participate in traditional events such as the Törggelen Festival, the culinary autumn “Birmehl”, the medieval Christmas market or the Chiusa New Year’s Eve.

Vipiteno
Vipiteno

At 948 meters above sea level, Vipiteno is one of the highest towns in the Alps and one of the most beautiful villages in Italy.

It was an important trade and transport center of the emerging mining industry in the 15th century.

The constructions of the late Gothic era and the buildings are crowned with battlements and bay windows testify to the heyday of the past.

The pastel colored houses, the cobbled streets and the iron signs of the taverns help to create an evocative atmosphere.

The Tower of the Twelve, an icon of Vipiteno, offers a stunning panoramic view of the city and the surrounding mountains. The tower also divides the city into two cores, the old town and the new, which are aligned along the Reichstrasse, the main street.

The Gothic church of Santo Spirito (1399) which was once connected to the ancient hospital is worth visiting.

The central nave has magnificent fifteenth-century frescoes by Giovanni da Brunico. The parish church of Santa Maria della Palude (1417) is the largest in Tyrol. Inside there are five statues of the precious door altar by Hans Multscher, the most famous wood sculptor of that time in Germany.

The altarpiece represents one of the masterpieces of German late Gothic realism, with clear reflections on Tyrolean art. In the vicinity of Vipiteno is the imposing Castel Tasso (Reifenstein).

Egna

Egna
Egna

Egna is a jewel in the south of Alto Adige and is the gateway to the Italian Mediterranean landscape.

Romantic vineyards, cypress trees and stately homes characterize this village in Bassa Atesina. The arcades in particular make the ancient trading town of Egna evocative.

The houses arranged along the street that once served as a market had arcades under which commercial and social activities took place and still take place.

Pay special attention to the lower galleries, characterized by the so-called “hall houses” (Saalhäuser), whose main facade is a gallery and faces the street, while the courtyard is behind and with buildings used for agricultural, commercial work and warehouses.

These houses are often equipped with Bay window, a kind of enclosed balcony protruding from the facade. Afterwards, you can visit the Folk Culture Museum, created from the collections of Mrs. Anna Grandi Müller, which tells the story of the life of a bourgeois family between 1815 and 1950 through the reconstruction of period domestic environments.

Then enter the church of San Nicolò of Roman origin. Also noteworthy is the Palazzo Zenobio, purchased by Count Carlo Zenobio in 1729 and the civil residence of the Counts who held the Jurisdiction of Enn and Caldiff between 1648 and 1830.

If you want to explore the surrounding area, you can take a short walk to the shrine of Castelfeder or a bike ride along the old railway line that leads to Val di Fiemme. Afterwards, enjoy events such as the Portici Festival, Pinot Noir days or the Christmas market under the historic 16th century arcades.

Glorenza

Glorenza
Glorenza

Glorenza is the smallest municipality in Alto Adige that has the title of city, thanks to its famous role that saw it as the protagonist of the alpine trade for centuries.

The locals say, in fact, “our town is so small that we have to go for liturgy outside the walls” In fact, to visit the parish church of Glorenza you have to leave the town walls, cross the Adige river and only then you will see the elegant spire of the bell tower of S. Pancrazio.

Glorenza is located in the Upper Venosta Valley, 10 km. from the Swiss border. It is also the only village in Alto Adige that still retains its original walls.

Entering the village, still completely surrounded by walls, you immediately notice traces of the Middle Ages. You will notice the majestic access gates surmounted by defensive towers that take you back in time.

Typical arcades and romantic alleys of this village of 880 inhabitants spill into the square where most of the events usually take place.

If you can, browse the picturesque weekly market or Advent market in December to get a taste of local life.

Festival di Venezia 2023: i beauty look più belli sfoggiati dalle star – The Wom Beauty

Festival di Venezia 2023: i beauty look più belli sfoggiati dalle star - The Wom Beauty

Giorno per giorno ti sveliamo i look più belli sfoggiati dalle star in Laguna. Non perdertene neanche uno

Anche se al Festival del Cinema di Venezia sono i film ad essere in gara per aggiudicarsi il Leone d’oro, ogni red carpet e sbarco in Laguna sarà l’occasione per una sfida a colpi di look.

Giàalla serata inaugurale abbiamo avuto un assaggio di quello che sarà l’80ª Mostra internazionale d’arte cinematografica di Venezia e non abbiamo dubbi sul fatto che ci terrà incollate ai social (e non solo) per vedere quale asso nella manica hanno in serbo le attrici, modelle e influencer presenti alla manifestazione.

Se sei curiosa di sapere quali sono le tendenze di trucco e capelli – e già dalla prima serata ne abbiamo trovate un po’ – ti basterà guardare la gallery qui sotto, che aggiorneremo di giorno in giorno.

Marina Valdemoro Maino – Maryna

Riga centrale coda bassa, liscia e super glossy creata da Cotril. Il trucco è un grande classico del red carpet, con un intenso smoky eye molto sfumato verso l’esterno che allunga lo sguardo e labbra nude.

Aurora Ruffino

Aurora Ruffino sceglie di portare i capelli sciolti e morbidi, leggermente ondulati, creati da Cotril. Il trucco riprende le sfumature peach sunset dell’abito, con un tocco di matita intorno agli occhi che rendono lo sguardo perforante.

Valentina Bellè

Un beauty look minimal per l’attrice Valentina Bellè, che sfoggia uno chignon basso con treccia, attorcigliato su se stesso firmato Cotril. Trucco nude appena percettibile se non fosse per una sfumatura di ombretto marrone sugli occhi e un po’ di blush che illumina e scolpisce gli zigomi.

Bar Refaeli

Chioma sciolta, morbida e fluente, leggermente ondulata e trucco impalpabile danno a Bar Refaeli un’aura da dea.

Aurora Baruto

Riga centrale e onde realizzate da ghd per Aurora Baruto. Trucco elegante e senza eccessi firmato Armani Beauty.

Georgia Mos

Grandi onde voluminose da diva ma con treccina laterale effetto sorpresa per Georgia Mos. Sulle palpebre ombretto luminoso e matita sulla rima inferiore che le fanno splendere lo sguardo.

Taylor Mega

Capelli sciolti anche per Taylor Mega, che però li sceglie lisci e con riga laterale. Trucco luminoso con ombretto e highlighter dorati le illuminano il viso e aprono lo sguardo.

Benedetta Porcaroli

Un trucco sobrio ed elegante, quello di Benedetta Porcaroli sul red carpet di Enea. Tante sfumature delicate di rosa su viso e labbra e occhi, messi in risalto da una bella dose di mascara che incornicia lo sguardo. Capelli sciolti dall’effetto naturalmente mosso firmati Cotril.

Georgina Rodríguez

Look che vince non si cambia. Capelli sciolti e mossi con piccoli ciuffi intorno al volto e trucco nudo sui toni del beige per Georgina Rodríguez.

Nina Pons

Capelli sciolti e mossi per l’attrice Nina Pons in un hairstyle firmato Cotril. Trucco delicato appena percettibile con eccezione una buona dose di mascara sugli occhi.

Gaja Masciale

Chignon basso e tiratissimo con riga laterale per Gaja Masciale sul red carpet di Enea. Make-up con sottotono ramato che enfatizza ancora di più i colori dell’attrice.

Ariadna Gutiérrez

Acconciatura alta e morbida per la modella Ariadna Gutiérrez che sugli occhi sfoggia un ombretto verde smeraldo che fa pendant con l’abito e una meravigliosa riga di eyeliner che rende i suoi occhi ancora più belli. Il viso è scolpito con bronzer e blush rosa che le danno un meraviglioso effetto sunkissed.

Ginevra Francesconi

Capelli raccolti in un’acconciatura bassa con riga centrale per l’attrice Ginevra Francesconi, firmata Cotril. Trucco meraviglioso con ombretto e blush rosa e la matita nera leggermente sfumata nell’angolo esterno che enfatizza il verde degli occhi. Completano il trucco tanto mascara e fluffy eyebrows perfettamente in piega.

Martina Strazzer

Capelli sciolti portati indietro con un mezzo wet look firmato Kérastase. Il trucco, Armani Beauty, lascia la pelle trasparente e luminosa e allunga gli occhi all’infinito con una perfetta riga di eyeliner che dà a Martina Strazzer un’aura da diva moderna.

Bella Thorne

Riga centrale e onde da diva moderna per Bella Thorne sul red carpet di Priscilla. Trucco fatto da lei con base luminosa e trasparente che lascia intravvedere le efelidi, ombretto chiaro e riga sottile sugli occhi che non rinuncia a una wing che allunga lo sguardo. Sulle labbra rossetto rosa nude opaco.

Ludovica Coscione

Un look naturale firmato Fabrizio Pecoraro x Kérastase per Ludovica Coscione di Mare Fuori. Sul red carpet di Priscilla sfoggia un hairstyle naturale, sciolto, leggermente mosso e voluminoso, ma super glossy. Trucco luminoso con accenti di highlighter all’interno dell’occhio e sugli zigomi per sottolineare lo sguardo e far risaltare ancora di più gli occhi verdi.

Lea Gavino

Riga centrale e lunghi capelli sciolti e luminosi per Lea Gavino, firmati Cotril. Trucco matte per base e viso, mentre sugli occhi una buona dose di eyeliner con mini wing.

Rocio Munoz Morales

Il beauty look dell’attrice è una celebrazione delle sue origini mediterranee. L’hairstylist è firmato Cotril e i capelli corvini sono tirati indietro e acconciati in una lunghissima treccia dal finish super glossy; per il trucco invece, focus sugli occhi truccati con un leggero smoky eye e sopracciglia folte perfettamente definite.

Fotinì Peluso

Il team di Cotril fa risaltare la texture naturale dei capelli dell’attrice, lasciandole sciolta la lunga chioma riccia. Trucco leggero e luminoso sui toni del rosa che le fanno risaltare l’incarnato e gli occhi verdi.

Ema Stokolma

Per il red carpet di Ema Stokolma, Cotril ha creato un’acconciatura morbida, raccolta in una coda bassa ondulata e la parte frontale divisa da riga laterale. Make-up sui toni dell’ arancio-rosa e bronzer.

Adriana Lima

Per il red carpet Adriana Lima, modella e angelo di Victoria’s Secret da sempre, si affida a un look che conosce bene: bun basso e morbido con piccole ciocche frontali che le incorniciano il volto e l’immancabile kajal nero molto calcato sia sulla rima superiore che su quella inferiore che fanno risaltare ancora di più l’azzurro oceano dei suoi occhi.

Nilufar Addati

Una palette soft per il trucco di Nilufar Addati sul red carpet di The Killer: il makeup, firmato Armani Beauty, è giocato sui toni del rosa caldo e del marrone e le illumina il viso e lo sguardo. Capelli acconciati dagli hairstylist di Kérastase, che hanno creato uno chignon basso e voluminoso. Ancora una volta non mancano i ciuffi frontali lasciati morbidi che accarezzano il viso.

Martina Stella

Martina Stella lascia i lunghi capelli sciolti e leggermente mossi dall’effetto molto naturale. Make-up effetto pelle baciata dal sole con occhi in primo piano, Armani Beauty. L’hairdo è firmato Cotril.

Maria Dragus

Look delicato e sofisticato per l’attrice Maria Dragus: capelli sciolti leggermente mossi con riga laterale e trucco quasi impercettibile da bellezza naturale.

Camilla Pinzon e Magda Swider

Il giorno e la notte, angel and devil. Camilla Pinzon, Miss World Colombia, sfoggia un raccolto ordinato con riga laterale, smokey eye e rossetto terracotta, mentre la modella Magda Swider lascia i capelli sciolti, decorati con due trecce che partono dal centro a effetto corona. Per il trucco un leggero effetto bronzer e labbra rosate.

Rose Bertram

Uno knotted bun alto e tiratissimo per Rose Bertram alla serata di AmFar. Immancabili i tendrils frontali, che lei porta liscissimi e super sottili. Il make-up, luminosissimo ad effetto sunkissed, è firmato NARS.

Sadie Sink

È radiosa Sadie Sink grazie al trucco sui toni del rosa di Armani Beauty, perfetto per illuminare la carnagione immacolata dell’attrice. I bei capelli ramati sono acconciati in un morbido raccolto che rende il look super romantico.

Leonie Hanne

Capelli sciolti con riga centrale, fluffy eyebrows e ciglia infinite per Leonie Hanne sul red carpet di Venezia. Trucco leggero ed elegante, con un filo di ombretto per illuminare lo sguardo e labbra nude e luminose.

Paola Turani

Capelli tiratissimi in uno chignon basso e riga laterale: un’acconciatura sempre elegante firmata Nico Vinci per Kérastase. Anche il trucco è sobrio ed elegante: ombretto marrone sfumato per allungare gli occhi e rossetto nude con un velo di gloss per le labbra, rese voluminose con un filo di contouring.

Nicole Mazzocato

Capelli raccolti in uno chignon a torch on e ciuffi sottilissimi lasciati sciolti ai lati del viso per l’influencer Nicole Mazzocato. Il trucco, di Armani beauty, lascia la pelle trasparente per mostrare le lentiggini, mentre gli occhi sono liftati e allungati da una riga di eyeliner infinita.

Giulia de Lellis

Semi-raccolto morbido e mosso sulle lunghezze per Giulia de Lellis sul red carpet di Venezia, realizzato da ghd. Occhi allungati grazie alla sfumatura dell’eyeshadow e sguardo intensificato da un bel tightlining. Zigomi scolpiti e liftati grazie a bronzere e blush e labbra dall’effetto rimpolpato con la combo overlining e gloss nude.

Giorgia Soleri

Capelli acconciati in un raccolto ribelle per Giorgia Soleri, firmato Gabriele Trezzi per Bumble and Bumble. Make-up in linea con l’hairdo: smoky eye per gli occhi e rossetto rosa chiaro e luminoso che smorza un po’ i toni.

Sidney Sweeney

Alla cena di Armani, beauty sponsor ufficiale di Venezia, Sidney Sweeney ha sfoggiato un raccolto morbido e voluminoso e un trucco soft, con ombretto perlescente e un filo di eyeliner, ponendo l’accento sulle labbra rosso carminio.

Sadie Sink

Capelli sciolti e mossi invece per Sadie Sink. Trucco super soft e luminoso, con un filo di eyeliner e sulle labbra un velo di rossetto cremoso in una delicata sfumatura mauve.

Cami Mendes

Capelli sciolti, riga centrale e leggermente mossi per l’attrice Cami Mendes. Il trucco invece è uno splendido latte makeup, super dewy.

Adria Arjona

Capelli con onde retro per la modella – nonché volto della fragranza My Way – Adria Arjona. Trucco sui toni del taupe per gli occhi, pelle luminosa e viso scolpito da un filo di bronzer e per le labbra una profonda tonalità di rossetto mauve.

Neelam Kaur Gill

Semplice e perfetta la modella Neelam Kaur Gill. Capelli lisci con riga centrale e sul viso la quintessenza del latte makeup. Firmato Armani Beauty.

Barbara Palvin

La modella – nonché volto di Armani Beauty – Barbara Palvin è una visione sul red carpet di Venezia. Tanto mascara per esaltare non solo ogni singolo ciglio e bronzer e blush per scolpire e sollevare gli zigomi. Per le labbra invece, un rossetto rosa nude intenso. I capelli sono raccolti in un’elaboratissima (e altissima) acconciatura, divisa in più sezioni.

Emilia Schüle

Il mullet dell’attrice Emilia Schüle non lascia molto spazio allo styling, ma sul red carpet è acconciato in modo da lasciare molto spazio al viso. Il makeup è super delicato, giocato su diversi toni del rosa, intenso sugli occhi e via via sempre più delicato su zigomi e labbra, dove lo troviamo in una versione nude. Firmato Armani Beauty.

Greta Ferro

Volto di Armani Beauty, Greta Ferro ci regala un trucco sobrio ed elegante che, senza bisogno di eccessi, le mette in risalto occhi e zigomi. Il wolf cut riccio è stato domato portando indietro le lunghezze.

Matilde Gioli

Occhi in primo piano per Matilde Gioli, grazie a uno smoky eye, una buona dose di kajal e tanto mascara per allungare le ciglia. Labbra nude e luminose, proprio come l’incarnato, tutto firmato Armani Beauty. Il long bob è lasciato sciolto e acconciato con morbide onde dall’effetto naturale.

Clara Galle

Make-up Armani beauty per l’attrice Clara Galle. Trucco etereo come la sua carnagione, super luminosa, giocato sui toni de malva sugli occhi e del nude sulle labbra. In testa compare un cerchietto: il primo accessorio per capelli di questa edizione.

Alice Pagani

Pelle luminosa e trasparente che mette in risalto le lentiggini, ombretto taupe che enfatizza il verde degli occhi e sulle labbra un color terracotta con una punta aranciata per Alice Pagani. La magia è di Armani Beauty.

Cassandra Cano

Chignon alto e voluminoso con ciuffo laterale con una leggera onda per Alessandra Cano. Il makeup, sobrio ed elegante, mette in risalto le sopracciglia perfettamente delineate e le ciglia, lavorate in modo da evidenziare ogni singolo pelo. Bronzer, blush e illuminante le scaldano viso, mentre sulle labbra un rossetto nude, cremoso e leggermente opaco, firmato Armani Beauty.

Sofia Resing

Look da femme fatale per la modella Sofia Resing. Capelli sciolti e mossi effetto wet look, tanto, tantissimo kajal nero intorno agli occhi e rossetto rosso fuoco che accende le labbra.

Olivia Palermo

Impeccabile sempre e comunque, Olivia Palermo a Venezia sfoggia un bob polished e una chioma luminosissima abbinata a un trucco romantico ma grintoso firmato Charlotte Tilbury.

Rose Bertram

Look da diva hollywoodiana, quello di Rose Bertram. Riga laterale, ciuffo composto e morbide onde anni ‘50 sono il match perfetto per il trucco sofisticato, elegante e timeless firmato NARS.

Paula Luchsinger

Wet look tiratissimo per Paula Luchsinger, tra i protagonisti di El Conde e labbra di un’intensa tonalità nude, come il resto del trucco, tutto in palette con l’abito.

Caterina Murino

Due su due red carpet con i capelli sciolti, ma oggi lisci e con riga centrale, opera di Massimo Serini per Kérastase. Il trucco, firmato Armani Beauty, le regala uno sguardo profondo grazie all’immancabile smoky eye.

Stefaniya Makarova

Wet look e capelli tirati indietro con leggera riga laterale per l’attrice Stefaniya Makarova. Glass skin firmata NARS e un trucco super luminoso sui toni del rosa (come l’abito). Less is more.

Georgia May Jagger

Capelli sciolti e piega mossa e voluminosa per Georgia May Jagger. Trucco leggermente dark e labbra bold, che ad oggi solo lei e un’altra attrice (continua a guardare la gallery) hanno sfoggiato sul red carpet, quando la tendenza per le labbra sembra il rossetto nude in tutte le sue sfumature.

Cleo Toms

Riga centrale e piega mossa firmata ghd per Cleo Toms. Il makeup, con sopracciglia e occhi in evidenza, è opera dell’influencer stessa che ha trovato il giusto equilibrio con l’abito che indossa.

Milena Smit

Ricorda un po’ lo stile di Dita con Teese il look che Milena Smit Sfoggia a Venezia: tantissimo mascara, un filo di eyeliner e labbra bold firmate YSL Beauty. I capelli corvini sono portati sciolti ma non troppo lisci con riga centrale e fissati dietro le orecchie.

Grace Palma

Look sobrio ed elegante per Grace Palma, che sfoggia un raccolto mosso e morbido e trucco appena percettibile che fa risaltare l’incarnato perfetto e gli occhi con un tocco di ombretto rosa e una leggera sfumatura di matita marrone.

Camilla Boniardi aka Camihawke

Camilla Bonifaci, all’anagrafe Camihawke, sfila sul red carpet come attrice e non come influencer, sfoggiando un look anni ‘50, sia per quanto riguarda il trucco che l’acconciatura. A noi ricorda un po’ la dea Lana del Rey.

Giulia Salemi

Look grintoso per Giulia Salemi con capelli effetto wet look tirati e fissati indietro, opera di ghd, e trucco da diva hollywoodiana: tanto eyeliner e rossetto nude e cremoso, luminosissimo.

Dzejla Ramovic

Trucco romantico e grintoso firmato Armani Beauty per Dzejla Ramovic: incarnato luminoso, ombretto e blush leggermente rosati in tono con l’abito e labbra nude. I capelli sono raccolti a metà nuca in una morbida coda.

Mara Sattei

Sul red carpet Mara Sattei sfoggia riga centrale, ricrescita netta e lunghezze mosse, create da Sergio Castiglia Team Igrant per Kérastase. Il trucco è un classico che non delude mai: tanto eyeliner leggermente sfumato e ombretto chiaro per uno sguardo aperto e l’ormai immancabile lipstick nude.

Eleonora Carisi

Un look classico ed elegante per Eleonora Carisi, che sul red carpet sfoggia un raccolto non eccessivamente tirato firmato ghd. Il trucco è Charlotte Tilbury: bronzer e rossetto nude per labbra e viso, mentre sugli occhi uno stupendo winged eyeliner intensifica e allunga lo sguardo.

Nicky Passarella

Come si può non innamorarsi della cascata di ricci della TikTokerNicky Passarella? Firmati Andrea Soriga per Bumble and Bumbkle. Trucco sui toni del marrone con un accento sugli occhi e sulle lentiggini firmato MAC Cosmetics.

Federica Valentini

Look acqua e sapone per Federica Valentini al photocall di “Una sterminata domenica”. Brushing e make-up super naturali, con un filo di mascara per esaltare lo sguardo e un velo di blush rosa sulle guance: un vero makeup-no-makeup.

Caterina Murino

Iniziamo subito con Caterina Murino, madrina di questo Festival. Bellissimo l’occhio smoky marrone e il rossetto nude, ma il vero asso nella manica di questo look sono i capelli mossi, voluminosi e super luminosi firmati Massimo Serini per Kérastase. Il trucco è firmato Armani Beauty.

Mariacarla Boscono

Capello lungo e liscio nero corvino, che fa da contrasto alla pelle diafana. Sopracciglia perfettamente definite, una leggera matita sugli occhi e un velo di rossetto completano il look.

Cecilia Bertozzi

L’attrice Cecilia Bertozzi arriva all’Hotel Excelsior con un make-up no make-up e capelli mossi un po’ selvaggi. Un trucco naturale tutto da copiare, ma ora aspettiamo la trasformazione sul red carpet.

Da un look acqua e sapone a uno etereo e impalpabile. Il trucco gioca con dei sottilissimi toni del rosa leggermente iridescenti e i capelli, firmati Cotril, sono acconciati in una morbida treccia che completa l’immagine da Venere botticelliana.

Sara Ciocca

Un beauty look immacolato ed etereo quello dell’attrice Sara Ciocca, che sbarca al Lido con un un velo di ombretto e un tocco leggero di rossetto. Stiamo per assistere al ritorno degli hairpin che lei usa per tenere a bada il ciuffo laterale?

Giovanna Scotti

Al suo arrivo a Venezia, la TikToker parmigiana sfoggia un boyfriend bob mosso, ma il punto focale del suo beauty look sono gli occhi, enfatizzati da un leggero smokey eye bilanciato da un velo di blush aranciato sulle guance e un leggero rosa nude sulle labbra.

Jourdan Riane

Un trucco che si fonde perfettamente con l’incarnato e ciglia da Bambi come colpo di scena per l’influencer Jourdan Riane che raccoglie i capelli in un tiratissimo chignon da ballerina. L’idea da rubare? Un foulard o un twill nei capelli ton-sur-ton con l’outfit, che dà una marcia in più all’acconciatura.

Elisa Visari

Capelli raccolti e due ciuffi che incorniciano il viso per l’attrice Elisa Visari. Il trucco risalta l’incarnato dorato e lo sguardo è intensificato da una generosa riga di kajal sulla rima inferiore, firmata Armani Beauty.

Paola Turani

Capelli liscissimi e trucco classico per Paola Turani. La pelle è dorata e luminosa e gli occhi sono enfatizzati da tanto mascara e ciglia finte e infine un rossetto rosso e cremoso. Hair by Nico Vinci per Kérastase.

Bianca Balti

Anche per la modella Bianca Balti i capelli sono lisci e sciolti, ma lascia volume alle radici. Il trucco è elegante e sofisticato sui toni del rosa pesca su occhi, labbra e guance. Essenziale e timeless.

Madisin Rian

Labbra nude blush rosa e sugli occhi un ombretto grigio creano un look di ispirazione Y2K, ma molto, molto più sofisticato. Armani Beauty.

Danielle Marcan

Punta tutto sugli occhi evidenziati non solo da un eyeliner grafico con cut crease, ma anche da un’abbondante dose di kajal sulla rima inferiore, firmato Armani Beauty. Le labbra invece sono nude per l’influencer Danielle Marcan, che completa il beauty look con uno chignon alto e due grosse ciocche divise da una riga diagonale che incorniciano il viso.

Romane Iannaccone

L’influencer Romane Iannaccone sorprende con un raccolto inaspettato: lo chignon alto è accompagnato da un tirabaci che cade perfettamente in mezzo agli occhi e i Mermaid eyes allungano lo sguardo all’infinito. Make-up Armani Beauty.

Toni Garrn

Altre vibes Y2K dall’acconciatura di Toni Garrn, creata da Cotril, con lo chignon avvitato e alto e i morbidi ciuffi laterali. Come altre colleghe, il trucco di prevede l’uso di bronzer e rosa nude: impossibile sbagliare. Make-up Armani Beauty.

UNESCO World Heritage Sites in Hungary: 8 places to explore

UNESCO World Heritage Sites in Hungary: 8 places to explore

LARGE’Hungaryin the heart of Europe, it is a land full of wonders to discover, a land where history, culture and art blend harmoniously with natural landscapes.

Historic cities, enchanting natural landscapes, off-the-beaten-path villages all contribute to Hungary being a destination worth exploring as soon as possible.

In this article we guide you to discover the UNESCO world heritage sites, 8 precious gems you should know.

Budapest

Budapest

Budapest is a city that enchants with its architecture and historical sights. With three UNESCO sites, it offers an unparalleled cultural experience.

The Danube panorama, with the neo-Gothic Parliament, and the Buda quarter, home to the Hungarian National Gallery, are just some of the wonders to explore.

Andrássy Avenue, with the Great Synagogue and the Opera House, completes the experience of Budapest’s history and art.

The Hungarian capital was first listed in UNESCO World Heritage List in 1987, with many cultural attractions: the Danube panorama and the Buda Castle area, the Gellért Baths, the Parliament, the Fisherman’s Bastion, the Buda Castle Palace and the Hungarian National Gallery.

Andrássy Avenue and its historic surroundings were also added in 2002, with the Hungarian State Opera House, the Academy of Music, the Museum of Fine Arts and Heroes’ Square.

Hollókő

Holloko
Hollókő

A short distance from Budapest, Hollókő is a unique village, declared a World Heritage Site by UNESCO.

With just one street and around 400 inhabitants, it represents an excellent example of a traditional Central European village and offers visitors an authentic picture of rural life before the agricultural revolution of the 20th century.

Benedictine Abbey of Panonhalma

Pannonhalma
Pannonhalma Abbey

Founded in 996 by Benedictine monks, Pannonhalma Abbey is a symbol of faith and history.

Its library, which contains about 360,000 volumes and Hungarian historical documents, together with the archbishopric and its gardens, make this place a center of religion and art history of world importance.

Tokaj

Tokaj
Tokaj

In northeastern Hungary, the UNESCO-recognized Tokaj wine region has 3,000 wineries and vineyards.

Famous for its dessert wine, Tokaji Aszú, this region represents a unique example of winemaking tradition and culture.

The region gained special protection in 1737, when a royal decree declared it a closed appellation – the first wine region in the world with such a title.

However, this also comes with obligations: wine production in this region has continued for nearly three centuries under strict regulations.

Hortobágy National Park

Hortobágy
Hortobágy

Known as the largest natural grassland in Europe, Hortobágy National Park is an example of the harmonious coexistence of man and nature.

The sustainable management of the territory by the community of local shepherds makes it a unique UNESCO site.

Fertő-Hanság National Park

Bring it
Bring it

Lake Fertő, Europe’s largest salt lake, is located in this park, which has been recognized by UNESCO for its rich biodiversity and cultural landscape formed over 8000 years of history.

Necropolis of Pécs

Pecs
Pecs

In the Roman city of Pécs, the Early Christian necropolis is a UNESCO site that offers a fascinating glimpse into the burial and liturgical practices of the late Roman period, representing an outstanding example of Early Christian funerary art and architecture.

Baradla-Domica cave in Aggtelek

Unesco sites in Hungary
The Aggtelek Caves

The Aggtelek Caves include the 26 km long Baradla-Domica cave system and Rákóczi Cave No.1.

The most famous cave in Aggtelek and the Slovak Karst is the Baradla-Domica cave system, the total length of which, including the branches explored so far, is 25 kilometers – making it the longest cave in Hungary.

Thanks to the excellent acoustics of the Baradla Cave, the Concert Hall occasionally hosts classical music concerts to entertain visitors.

Budget destinations 2024: The best low-cost destinations

Budget destinations 2024: The best low-cost destinations

What are the best destinations? trip in 2024?

If you’re thinking about your big trip, here’s our list of the best economic destinations for your next vacation.

Whether you’re already planning your summer vacation or fantasizing about getaways and trips, check out these great (and cheap) ideas for where to go.

Grab the journal and start sifting through it useful bridges for organizing a trip in 2024this year there are new destinations to discover and destinations that are incredibly more accessible than others.

What about summer travel? We suggest Albania, close, economical with impressive beaches, here you will find a guide to the most beautiful ones to reach.

Below are the 10 accessible destinations for 2024.

East Nusa Tenggara, Indonesia

It is one of the most underrated areas of Indonesia, a paradise of pristine and uncrowded beaches.

You’ll feel a bit like an explorer as you’ll definitely find fewer tourists in this corner of paradise than in Bali, Lombok and the Gili Islands.

BUDAPEST WHAT TO SEE

Budapest is one of the cheapest destinations in Europe despite being one of the most interesting cities in Europe.

During your visit to the city do not miss the tour of the oldest spas of the city, it is understood that the entrance is really very cheap. Visit the pubs in the ruins, old abandoned buildings turned into clubs and cafes.

Madhya Pradesh, India

If you love to observe wildlife, this region of India is the place for you. Why; Excursions to see animals cost much less than in Africa.

In wildlife sanctuaries including Bandhavgarh Tiger Reserve and Pench National Park, you can come across many animals like wild boar, ringed deer and langur monkeys. But not only you will be able to admire famous places like the temples of Khajuraho and the ancient cities of Orchha and Mandu.

Buffalo, United States

Planning a trip to Buffalo means taking advantage of new low-cost flights and an ever-increasing variety of hotels and restaurants.

Other must-sees include the new, highly interactive Children’s Museum and the Frank Lloyd Wright-designed Graycliff Estate and Martin House. The best way to experience the food scene is at EXPO Market. Buffalo is also the cheapest way to visit Niagara Falls, which is an hour away by bus.

Azerbaijan

Azerbaijan is one of the most interesting and economical destinations of the moment. An unexplored paradise that we suggest you keep in mind.

The city of Baku is the starting point for exploring a mysterious landscape of earth and mud volcanoes. You will travel through rapidly developing cities and villages lost in time.

Serbia: what to do and see

An almost unknown area, full of natural wonders worth visiting. Outside of Belgrade, you’ll have almost every attraction in the country to yourself. Outdoor adventures, spas and wineries and ancient monasteries.

Tunisia: what to see and when to go

It is the starting point to explore North Africa at reasonable prices according to Lonely Planet. The medina of Tunis, the ruins of ancient Carthage and the seaside neighborhood of Sidi Bou Said offer cultural wonders and incredible beaches.

Cape Winelands, South Africa

As the name itself suggests, Cape Winelands is the wine region of South Africa, centered around the towns of Franschhoek and Stellenbosch.

Here the protagonists are the vines. You can participate in a tasting at low prices to discover the best local wines

Athens: what to do and see for sure

Athens is a great outdoor museum, with Byzantine churches and neoclassical buildings and wonderful streets. In addition, the ancient city is also low cost. What are you waiting for to book?

Zanzibar

If you want a Caribbean-like experience without spending a fortune, Lonely Planet recommends Zanzibar.

In Stone Town, stroll the ancient alleys and enjoy the magical sunsets before taking advantage of cheap meals served at the city’s night markets or multicultural cafes. On the north and west coasts you can find all kinds of beach accommodation at affordable prices.

What are the cheapest destinations in Europe?

Away from the most visited and touristy places, there are many (beautiful) cities where you don’t spend a fortune for a short trip. Among the cheapest European holiday destinations we recommend these destinations

  • Krakow, Poland
  • Belgrade, Serbia
  • Bratislava, Slovakia
  • Budapest, Hungary
  • Riga, Latvia
  • Sofia, Bulgaria
  • Ljubljana, Slovenia
  • Athens, Greece
  • Porto, Portugal
  • Valletta, Malta
port-what-to-see

What are the cheap trips to Italy? There are many Italian destinations to reach, but if you don’t want to spend a fortune, we advise you to avoid the big cities and the most famous centers to plan a holiday in a small village or one of Italy’s most underrated cities.

Among the cheapest areas we recommend the village of Tirano, Valle del Chiese, Ortona on the Abruzzo coast and Trapani in Sicily.

Cheap travel

Tropical paradises, cities on top of a wave, remote places worth discovering. There are destinations around the world where you will spend relatively little to travel.

What are the financial goals to be achieved? In this article we have compiled the list of destinations you can travel with 40 euros, a great list to choose cheap trips to do at least once.

What are the best countries to move to or live as a digital nomad? International Living has compiled the list of places in the world where living is cheap and rents are low.

Among the best destinations in Europe we single out Portugal and the Canary Islands, while in the rest of the world we single out Vietnam, Colombia, Malaysia and Panama.