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The deadline for filing the application for regularisation of past violations concerning crypto assets held up to 31 December 2021 is 30 November 2023: the Italian Revenue Agency clarified this with...

With Ruling no. 172 dated August 20, 2024, the Italian Tax Authority clarifies that interest expenses due in connection with higher taxes resulting that become due as a result of a tax settlements are fully deductible.

Recently, the Italian government has made a number of amendments on the reformed tax system, most importantly on corporate taxation. The changes have touched different aspects of the tax system.

The 2019 Italian Budget Law introduced a favorable tax regime aimed at attracting to Southern Italy retired people who are residents in foreign countries.

With resolution n. 46/E dated July 31, 2023, the Italian Tax Authority confirms the general application of the withholding tax exemption regime on dividends at the level of Swiss parent companies...

Earlier this year, Italy expanded and strengthened its ‘non-dom' tax regime by introducing new favourable measures with the aim of attracting foreign tax resident individuals holding foreign pensions.

On March 17, 2020, the Government issued Law Decree No. 18 (published in the Italian Official Gazette No. 70 on the same day)

La legge di bilancio 2023 introduce la possibilità di affrancare il valore delle azioni o quote di fondi comuni e Sicav (Oicr) mediante versamento di un'apposita imposta sostitutiva nella...

Italian resident beneficiaries of foreign trusts should pay attention to the new position taken by the Italian Government concerning distributions made by foreign opaque trusts resident

The Italian flat tax regime for high net worth individuals offers significant benefits, but many overlook a crucial financial planning opportunity involving UK pensions. By strategically converting UK pension pots into investment portfolios while under the flat tax regime, HNW individuals can potentially eliminate future progressive income tax liabilities and create more tax-efficient income streams.

From a tax point of view, a branch is deemed a permanent establishment of the foreign company and it is treated as an independent entity.

The tax treatment of insurance premiums paid by employers on behalf of employees varies in Italy depending on the primary purpose for the payment. Other countries approach the issue differently.

Il Patent Box, regolato dalla Legge n. 190/2014 e ss.mm.ii. e dal D.M. del 28 novembre 2017

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

Legislative Decree 148 of 2026 reinstates the list of potential beneficiaries of corporate welfare benefits and introduces new provisions for calculating fringe benefit taxation on company cars. The decree addresses critical issues created by previous 2025 regulatory changes and establishes new calculation methods based on conventional mileage, engine type, and vehicle specifications.

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

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.