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With few decisions of the beginning of July the Italian Supreme Court (Corte di Cassazione) decided that the withholding tax levied on dividend distributions made by...

By the issuance of the Ruling no. 365/2023, recently published, the Italian Revenue Agency (hereinafter also "the IRA")...

The Italian Tax Authorities, through Ruling no. 379/2019 issued on September 11, 2019 (the Ruling), have clarified the tax treatment of interest on loans paid by Italian tax resident

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.

The Growth Decree introduces a simplification for taxpayers who may now avoid the ruling procedure.

Il principale strumento per garantire la tutela ambientale è quello fiscale.

The Italian Supreme Court has officially confirmed in two new legal decisions that trusts are entitled to tax relief under Italy's double tax conventions, regardless of any specific provision for them

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

The Italian legislator set forth a new regime reserved to retired people resident abroad and receiving pensions sourced outside Italy.

The Italian Government has continued to extend and update its white list of States and territories, adding a number of new states to the total of more than 130 States and territories.

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.

Tax Residency is always one of those issues that raises its head in batches, from time to time. Residency determines where you may or may not be located for tax purposes. The notion that you can be resident in Italy but pay tax elsewhere is an outdated notion and one that should be forgotten.

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.

When living in Italy, should you keep your savings in cash or invest for the future? This analysis examines the role of cash versus investment strategies for expatriates and residents managing their finances in Italy, considering inflation, market returns, and the specific circumstances that determine which approach makes sense for different financial goals.

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.

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.

Employers face a deadline of 15 February 2023 to file applications for the gender equality tax break.