The Tax Amnesty 2023 Framework, as set forth by Law no. 197/2022 (so called Budget Law 2023) has introduced the opportunity for settling formal tax breaches committed until October 31,2022.

If the area has been purchased separately, it is necessary to make reference to the value inferable from the accounts or from the sale and purchase deeds.

Recently, the Italian government has made a number of amendments on the reformed tax system, most importantly on corporate taxation.

The recent Italian Tax Decree 2020 (Decree-Law no. 124 of 26 October, 2019, converted into Law no. 157 of 9 December, 2019, containing "

With Ruling no. 172 dated August 20, 2024, the Italian Tax Authority clarifies that interest expenses due in connection with higher taxes resulting that become due as a result of a tax settlements are fully deductible.

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The 2021 Budget Law has introduced the possibility of aligning the tax value of goodwill and other intangible assets, even if devoid of legal protection, to the higher accounting value disclosed...

Recently, the Italian government has made a number of amendments on the reformed tax system, most importantly on corporate taxation. The changes have touched different aspects of the tax system.

The 2019 Italian Budget Law introduced a favorable tax regime aimed at attracting to Southern Italy retired people who are residents in foreign countries.

In response no. 114 issued on May 23, 2024, to a request for a ruling, the Italian tax authorities provided clarifications on the value to be assumed for tax purposes in Italy for capital gains...

Tax Authorities with Provision no. 360494 of 23 November 2020 introduced substantial changes to the rules related to transfer pricing documentation that allows the non-application of penalties...

Following in the footsteps of many other countries, the Italian Government approved on 15 October 2019 the introduction of a Digital Services Tax (DST) coming into effect from 1 January 2020.

With resolution n. 46/E dated July 31, 2023, the Italian Tax Authority confirms the general application of the withholding tax exemption regime on dividends at the level of Swiss parent companies...

The Italian budget law for 2016, Law n. 208 of December 2015 ("the Budget Law"), passed by the Italian Parliament on December 22, 2015, repealed Italy's tax "blacklist" rules.

Earlier this year, Italy expanded and strengthened its ‘non-dom' tax regime by introducing new favourable measures with the aim of attracting foreign tax resident individuals holding foreign pensions.

On March 17, 2020, the Government issued Law Decree No. 18 (published in the Italian Official Gazette No. 70 on the same day)

Il Patent Box, regolato dalla Legge n. 190/2014 e ss.mm.ii. e dal D.M. del 28 novembre 2017

Withers Studio Legale has been assisting Italian clients and foreigners active in Italy for over 30 years, providing integrated local and international services to a wide range of sectors.

The deadline for filing the application for regularisation of past violations concerning crypto assets held up to 31 December 2021 is 30 November 2023: the Italian Revenue Agency clarified this with...

On 24th of October the Italian government published the second version of the Italian voluntary disclosure (VD) programme under art. 7 of Decree-Law no. 193/2016.