194 results found

Law no. 220 date December 13th 2010 constitutes the Stability Law 2011 (former known as Financial Bill), effective from January 1st 2011.

Discover the preferential tax regime under Article 24 bis of the TUIR for new residents in Italy: requirements, latest amendments (Decree Law 113/2024) and implications for international clients and returning Italian citizens.

Release of OICR units: new opportunity with aspects to be clarified

Italy's 2025 Budget Law significantly reformed cryptocurrency taxation, raising capital gains rates to 33% from 2026 and eliminating the previous €2,000 annual threshold. Understanding these changes is crucial for anyone holding crypto-assets in Italy, as new reporting obligations and tax rates now apply to all realized gains, staking rewards, and other crypto-related proceeds.

Real estate investments in Italy are mainly carried out via one (or a combination) of the following types of investment vehicles.

Article 19 of the Law Decree no. 201 dated 6.12.2011 converted into the Law dated 22.12.2011 no. 214, called "Monti’s Decree", has introduced:

This article describes the basic features of the regulatory and tax regimes applicable to real estate funds under Italian law.

RAIF Люксембургский резервный фонд (RAIF Luxembourg)</strong> суммирует в себе следующие преимущества

RAIF Люксембургский Резервный Фонд: Что Это Такое.

Недомицильный налоговый резидент: определение, преимущества и все требования для