1. Law 112/2016: what it is and what it is used for
Law no. 112 of June 22, 2016 (known as the “After Us” Law) represents the regulatory framework designed to protect the rights, assistance, and quality of life of people with severe disabilities when the support of their family of origin is no longer available.
- What it is used for: It was created with the goal of eliminating parents’ anxiety about the future of their disabled children, avoiding institutionalization in large facilities and promoting instead their full social inclusion, autonomy, and stay in family-like environments (co-housing, group homes).
- What its scope is: It regulates interventions aimed at encouraging pathways of deinstitutionalization, finances innovative housing models, and introduces important tax breaks and legal instruments (such as trusts, destination of use encumbrances, and special funds) intended to protect and preserve family assets for the exclusive benefit of the person with disabilities.
2. A concrete answer for Religious Institutes
For Religious Institutes and Congregations that for centuries have placed hospitality and the dignity of the least at the center of their charisma, managing the future of people with severe disabilities represents a daily pastoral and evangelical challenge.
The deepest anxiety of every parent or family member – “What will happen to my child when I am no longer here?” – finds in Law 112/2016 a tool of social justice and charismatic regeneration available to religious organizations.
3. A new paradigm: beyond the logic of care home admittance
The law goes beyond the old welfare-based logic, promoting housing solutions with a family-like atmosphere and co-housing models designed to reproduce the material and emotional conditions of the original home, fostering a community life rich in relationships.
4. Legal instruments and tax breaks
To support families and the entities that stand alongside them, the law has introduced important tax breaks (such as exemption from succession and gift taxes and reduced registration taxes). Among the main operational tools are:
- The Trust: A separate fund managed by a trustee to specifically respond to the needs of the person with disabilities.
- Destination of Use Encumbrances (Art. 2645-ter of the Italian Civil Code): To “lock down” a property, dedicating it exclusively to the care and housing of the beneficiary.
- Special Funds: Composed of assets subject to a destination constraint and governed by a fiduciary trust contract.
5. The crucial role of Congregations as “charismatic guarantors”
In this scenario, Religious Congregations are called to be charismatic guarantors capable of combining legal rigor and human warmth.
In this scenario, Religious Congregations are not called to be simple managers of welfare services, but charismatic guarantors capable of combining legal rigor and human warmth.
Their contribution can be divided into three fundamental guidelines:
- Enhancement of real estate assets: mother houses or partially underutilized facilities can be converted, through the instruments of Law 112/2016, into “family homes” and protected group housing communities.
- Fiduciary entrustment: Religious Institutes present themselves as transparent interlocutors of proven morality, to whom families can peacefully entrust the oversight of their children’s future.
- Spiritual and community animation: the “After Us” is not only about asset protection or room and board. Congregations guarantee the continuity of a life of faith, authentic human relationships, and lasting spiritual accompaniment.
6. Giving substance to charity: do you want to transform your Institute’s charisma into a concrete project for the “After Us”?
Law 112/2016 is not just a regulatory text, but a true instrument to transform charisma and vocation into a lasting work. Ensuring a peaceful, autonomous, and protected future for vulnerable people requires vision, competence, and shared planning.
Let us not leave uncertainty about tomorrow unanswered. Religious institutes, congregations, and families have the concrete opportunity today to enhance real estate, resources, and skills to give life to new forms of co-housing and build hope.
Contact us to learn more: our team of legal, tax, and social experts will support you in evaluating real estate assets, establishing trusts or destination encumbrances, and shaping housing pathways.
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