194 results found

Law Decree no. 50, recently enacted by the Italian government, introduces a number of tax measures designed to attract new investments in Italy.

Pubblicati finalmente i chiarimenti dell'Agenzia delle Entrate in tema di imposte dirette, indirette, monitoraggio fiscale e recepimento dell'orientamento espresso dalla giurisprudenza di legittimit...

With the Ministry Decree dated 12.12.2011, published on the Official Gazette no. 291 dated 15.12.2011, the legal interest rate, stated by article 1284 of the Italian Civil Code.

Artists, sportspersons and entrepreneurs should be aware of the latest ruling in Italy regarding the Italian taxation of income from the exploitation of image rights.

The 2017 Italian Stability Law (Law no. 232/2016) has introduced the so called "Res non dom" system (pursuant toArticle 24bis of the Italian Income Tax Consolidation Act)

Always discuss your tax situation with an experienced and knowledgeable commercialista. Taxes in Italy are not that much different to other countries around Europe and you might be surprised at just how little you have to pay.

The <B>European Court of Justice (ECJ) </B>is examining a pending case raised by an Italian Tax Court regarding the <B>I</B>talian <B>R</B>egional <B>T</B>ax on <B>P</B>roductive <B>A</B>ctivities (<B>IRAP</B>) compatibility with the Sixth VAT Directive (77/388/EEC).

Double taxation refers to those cases where two different countries are entitled to impose taxes on income produced within their territories by the same subject.

Italy's special 7% tax regime for pensioners relocating to Southern regions has been expanded to include towns with up to 30,000 residents, opening up significantly more location options with better access to essential services. Understanding the qualification requirements and strategic financial planning opportunities can help maximize the benefits of this attractive tax incentive for foreign retirees.

On December 24, 2019, the Italian Parliament approved the Budget Law for 2020, which contains a package of tax increases and decreases with varying effective dates, described below.

The majority of expats I meet who decide to relocate to Italy are either Northern European or from Anglo Saxon countries searching for some hot weather or wishing to sample the Mediterranean lifestyle. Whatever the motivations, it doesn’t really matter.

The Sostegni Ter (Dl 4/2022) has changed the rules of the flat tax for new resident retirees. Let's see how.

Italy could not do without both its home-grown and foreign-born talent. To get accomplished people involved, it is looking to become "low tax".

A new tax regime will allow qualifying workers (including sports stars and celebrities) relocating to Italy from 2020 to benefit from a substantially reduced taxation of selected incomes (from their professional activity...

Artists, sportspersons and entrepreneurs should be aware of the latest ruling in Italy regarding the Italian taxation of income from the exploitation of image rights.

With Ministry Decree dated 12.12.2013, published on the Official Gazette on 13.12.2013 nr. 292, the legal interest rate set by article 1284 of the Italian Civil Code has been decreased from 2,5% to 1% on a year basis.

The individual must not have been resident in Italy for at least nine out of ten tax periods before electing to apply the new tax regime.