The option for the Flat Tax is communicated in the income tax return for the fiscal year in which the individuals transfer their residence to Italy or in the following year.

L’art. 50 del Decreto Legge n. 69/2013, recante disposizioni urgenti per il rilancio dell'economia, è intervenuto nuovamente in materia di responsabilità fiscale dell’appaltatore e del committente, abrogando parzialmente la disciplina recentemente introdotta dall’art. 13-ter del Decreto Legge n. 83/2012.

Con la Sentenza n. 11877, depositata in data 12 maggio 2017, la Corte di cassazione suscita nuovi dubbi sulla applicazione della imposta di registro, assoggettando al regime proprio della cession...

Those who reside in Italy and own real estate properties abroad, whether located in EU or non-EU countries, are subject to a wealth tax on foreign immovable properties...

In Italy, restructuring and distressed transactions are being driven not only by financial pressure, but also by the need to preserve businesses that are often still commercially viable. Markets have not disappeared, but the economic environment around them has changed dramatically. Energy price volatility from geopolitical uncertainty, alongside higher financing costs, have placed considerable pressure on liquidity and working capital.

As of the eleventh of August, The Decree of Dignity was passed, the first legislative act to be enacted by the new Italian populist government.

It will come as pleasant news to those Italians burdened by economic woes that authorities like Equitalia and Serit are not entirely exempt from mistakes when issuing tax demands.

Companies and permanent establishments belonging to foreign multinational groups resident in Italy, must provide quantitative data and other information necessary for parent companies to complete the Country-by-Country Report.

Colombian singer Shakira, was also ordered to pay more than €20 million in back taxes to Spain

Super depreciation is a term coined by the Italian press for rules referring to paragraph 91 of Italy's 2016 Stability Law.

When does VAT apply within the relationship between a parent company and a permanent establishment in Italy? Like many family relationships, the rules are rather complex.

Italy has recently approved law changes that will have a direct and immediate impact on entities registered in Italy for VAT purposes.

Recently-approved law changes will have a direct and immediate impact on entities registered in Italy for VAT purposes.

Cash pooling arrangements are widely used by multinational groups to improve liquidity and financial efficiency through centralised treasury management.

With Ruling no. 9 of 11 January 2022, the Italian Tax Authorities provided some guidance concerning...

Il 6 agosto 2019, l'Amministrazione Federale delle Contribuzioni ("AFC") ha pubblicato sul Foglio federale una richiesta di informazioni pervenuta dalle autorità fiscali italiane nel dicembre ...

The tax regime comes with an additional exemption from wealth taxes on foreign assets.

On 17 November 2025, the European Commission published EU VAT Committee Working Paper No. 1118, regarding free-of-charge access to platforms in exchange for user data.

The Italian Supreme Court has shifted toward a substance-over-form approach in determining permanent establishment (PE) status, moving beyond formal contractual arrangements to examine...

Individuals who move their fiscal residence to Italy may opt for a substitute income tax regime on foreign income by a payment of a yearly substitute tax of Euro 100,000.