Agnelli inheritance: Elkann brothers, 175 million agreement finalised with Agenzia Entrate

It is also possible that the agreement could be used as leverage for an exit strategy from the criminal proceedings. John Elkann, in particular, could either take a plea bargain or ask for the so-called 'messa alla prova', which envisages a period of socially useful work in some institution (e.g. the Agnelli Foundation, but it would have to be a structure that has an agreement with the court).

In case of a positive outcome, the file would be closed and the charges cleared.

The Elkanns' spokesman merely says that 'discussions are under way with the public prosecutor's office, the outcome of which is not definite at the moment'.

But there is still a game to be played. In Margherita Agnelli's entourage, they are convinced that the 175 million includes the inheritance tax on Marella's assets.

If this were the case, the circumstance would - in their opinion - end up affecting the civil lawsuit initiated in Turin by the lawyer's daughter (the next step is scheduled for September).

It could lead to the conclusion that the question of inheritance should be governed by Italian law, which would result in the forfeiture of the covenants signed in Switzerland over the years.

And it could even affect the transfer of shares in 'December', the safe that through Exor controls the entire family group, and which remains the real crux of the dispute.

But on the Elkann side, they are convinced that there will be no repercussions and that the structure of 'Dicembre' cannot be changed. In recent months, alleged irregularities in the declaration on 'Dicembre' filed in 2021 with the Companies Registry led prosecutors to investigate notary Remo Morone and accountant Gianluca Ferrero.