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.

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.

L'articolo 60 del d.l. n. 50 del 24 aprile 2017, pubblicato in G.U. 24 aprile 2017 (di seguito "Decreto"), disciplina il regime fiscale applicabile ai redditi derivanti dalla partecipazione ad OICR...

With the important decision no. 25698 of September 1, 2022, the Supreme Court recognized the right of Italian resident individuals receiving foreign dividends...

L'Agenzia delle Entrate ha emesso la circolare n. 3 del 24 giugno 2026, fornendo importanti chiarimenti sull'applicazione della tassazione agevolata introdotta dalla Legge di Bilancio 2026. La circolare specifica quali incrementi retributivi e indennità beneficiano dell'imposta sostitutiva del 5% e del 15%, delineando i criteri di applicazione per diverse tipologie di compensi e situazioni lavorative.

In its 2017 Budget, the Italian Revenue Agency introduced a benefit designed to attract and incentivise the transfer of residency of high net worth individuals to Italy.

A decree abolishing the "Fair Market Value" exemption for stock options was issued and became law on August 6, 2008.

I admit it. I have been confused for years about the rendita catastale. I have never been entirely sure about its role in the Italian economy or how it benefits the individual or the system as a whole. Until now. A recent deep dive into some economic analysis finally made the penny drop.

The main changes to patent box regulations stemming from the 2016 Stability Law concern the objective scope of the regulations and the simplification of de-taxation in case of complementary intangible assets.

Italy's football system faces a critical juncture following three consecutive World Cup qualification failures, prompting a comprehensive draft bill that targets structural reforms across agent fees, transfer guarantees, and youth development. With the sector generating over one billion euros annually yet burdened by €5.5 billion in debt, the proposed legislation seeks to transform Italian football from a cost center into a competitive asset for future national teams.

The legislator's aim is to attract to Italy people with an high level of professional and educational background, HNWI and other investors.

On 7 March 2024, the Court of Justice of the European Union delivered judgment C-341/22 - Feudi, which declared that certain Italian VAT anti-abuse legislation...

The Italian Government, approving the Law n. 191/2023 (hereinafter also "the Law") has converted into law the Decree No 145/2023 (so-called "Anticipi" Decree) linked to the Budget Law...