Italy has recently put in place a new non-dom tax system, aimed at attracting HNWIs to Italy.

The Italian government with the Decree n 1/2012 has recently amended the legislation regarding the so called "exit tax" for companies.

With decision no. 22608/2024, the Italian Court of Cassation confirms the deductibility of VAT on transaction costs incurred by the SPV in the context of merger leveraged buy-out (MLBO) transactions.

After three years of intense negotiations, on 15th January 2015 representatives of the Italian and Swiss Governments signed an agreement which spells the end of banking secrecy.

The Italian government has approved a landmark reduction in VAT on artworks, antiques, and collectibles – from 22% to 5% on art transactions, making it amongst the most competitive rate in Europe.

By Ruling no. 524 of October 25, 2022, the Italian Revenue Agency affirmed that the "special tax regime for inbound workers" introduced by Article 16 of Legislative Decree No. 147...

he Italian Tax Authority ("ITA") has issued an important clarification of the reporting duties of Italian tax resident protectors of non-Italian resident trusts.

The Italian Tax Authority ("ITA") has issued an important clarification of the reporting duties of Italian tax resident protectors of non-Italian resident trusts.

On June 18, 2020, the UEFA Executive Committee adopted an addendum to the UEFA Club Licensing and Financial Fair Play Regulations containing ...

On January 20, 2004, the European Union Council of Ministers approved Council Regulation No. 139/2004 EC Merger Regulation (ECMR), a new merger law that became effective on May 1, 2004, concerning the control of concentrations between undertakings. This new regulation, which replaced Regulation 4064/89, increases the powers of the commission to review and block transactions that have a European Community scope. It also introduces more flexibility to the notification review process.

Divorce is possibly one of the most difficult things that individuals have to go through. The immense disruption caused by such issues as the separation of assets and the custody of any children...

From an Italian legal and tax perspective, there are several issues that need to be addressed with NFTs. The main legal issues arising concern, among others, the financial regulation of trade...

Such a surtax was originally set up with the 2004 Finance law and its amount was equal to Euro 1 per passenger.

The Italian Tax Authority has issued guidance on whether workers who relocate to Italy while continuing remote employment with a foreign company can benefit from the country's favorable "impatriates regime" tax relief. The ruling addresses a specific case involving an Italian citizen returning from Finland to work remotely for a Finnish employer, examining both eligibility requirements and enhanced benefits for workers with minor children residing in Italy.

La menzionata Legge Europea 2013 ha esteso l'ambito di applicazione della normativa esistente in tema di dichiarazioni anche a Trust, Truste, Beneficiari ed alle Fondazioni non residenti.

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.

In 2017, Italy introduced a specific tax provision regarding short-term tenancies having a duration of not more than 30 days (as per Article 4 of Legislative Decree n. 50 of 2017...