194 results found

L'Agenzia delle Entrate ha pubblicato la circolare n. 2 del 24 febbraio 2026 che fornisce istruzioni operative sulla tassazione agevolata prevista dalla Legge di Bilancio 2026.

The new tax regime aims at discounting the taxation of the excess profit attributed to investment managers or managers of target companies.

The Italian tax authorities have issued a significant ruling on pension taxation following EDF's nationalization by the French State. A French resident considering relocation to Italy questioned whether this change in ownership could reclassify their CNIEG pension from a social security benefit to a government pension, potentially shifting exclusive taxing rights to France. The authorities' response provides important insights for similar situations involving state-owned entities performing commercial activ

The Italian Tax Authority has issued new guidance on tax benefits introduced by the 2026 Budget Law, addressing the treatment of salary increases from contract renewals and various work-related allowances. The circular clarifies which types of compensation qualify for preferential substitute tax rates and establishes important distinctions for different categories of workers and payment structures.

Law Decree no. 63/2024 ("Agriculture Decree"), converted into Law no. 101 dated 12 July 2024, introduced new provisions concerning the fiscal treatment of income deriving from the production and sale

The Italian Budget Law for 2019 (Law no. 145/2018) has introduced a favorable tax regime aimed at encouraging retired people living in foreign countries to move their residence to Southern Italy.

Eutekne – Italy's leading professional publisher for lawyers and accountants – published, in the September issue of the magazine "La Consulenza del Lavoro," the focus...

Italy is considering a proposal to introduce a territorial system of taxation to attract high net worth individuals, including successful individuals in the sports, arts, and fashion and design sectors...

As Italian tax residents are subject to tax on their worldwide income, foreign-sourced employment income is included in an individual's income when calculating personal income tax.

Italian tax residents must declare rental income from overseas properties in their annual tax returns, with the net profit taxed at applicable IRPEF rates plus IVIE on foreign real estate. Strategic expense documentation in the country of origin can significantly reduce Italian tax liability, sometimes to zero, making it crucial to understand how foreign property income is treated under Italian tax law.

One of the questions I am asked regularly is how income from property held overseas is taxed in Italy. Many people wonder whether rental income is exempt from Italian tax because tax has already been paid abroad...

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...

Sister companies resident in Italy are now allowed to exercise the group taxation option and act as the consolidating company.

Recently, Italian legislation led to a significant increase in taxation on the sale of investment gold by private individuals.

Italy has recently introduced a territorial system of taxation to attract high net worth individuals, including successful individuals in the sports, arts, and fashion and design sectors...

L’art. 44 del Disegno di Legge di Stabilità 2015 introduce una modifica al regime di tassazione dei dividendi percepiti dagli enti non commerciali, diminuendo notevolmente la quota esclusa da tassazione.

Italy will soon issue the Prime Ministerial Decree (the "DPCM") which implements a mandatory contribution of 0.5% of the taxable income of professional athletes and sportspeople.